Structural analysis of 3-benzylamino-1,2-benzisothiazole 1,1-dioxide by X-ray diffraction method reveals C-N bond lengths very similar to the correspondent ether pseudosaccharyl derivative, with the central C-N-C amine linkage having one very long C-N bond and one short. The central C-N-C bond angle is close to 120 degrees. The implications of these data for the reactivity of this compound by catalytic transfer reduction are explored.