In Addison Miller, Inc. v. Commissioner of Taxation, 249 Minn. 24, 81 N.W.2d 89 (1957), the Supreme Court found that the word "services" has a broad definition that means more than mere labor and signifies much more than merely the act of performing labor and includes expenditures, materials and things furnished. The Court upheld the Commissioner's adjustment of the service provider's income when a partnership received the benefit of the challenged arrangement (free use of corporation's commodities).