Legal Opinion
Bradley J. Bergquist and Angela Kendrick v. Commissioner
United States Tax Court
Decided July 22, 2008No. 17530-06, 17535-06, 17537-06, 17541-06, 17545-06, 17549-06Unknown
1Opinion of the Court
131 T.C. No. 2
UNITED STATES TAX COURT BRADLEY J. BERGQUIST AND ANGELA KENDRICK, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 17530-06, 17535-06, Filed July 22, 2008. 17537-06, 17541-06, 17545-06, 17549-06. As part of a consolidation of various separate medical professional service corporations into a single consolidated medical practice group controlled and managed by the Oregon Health & Science University, medical doctors donated their stock in their medical professional service corporation to a charity and for Federal income tax purposes claimed…
2Cases cited12 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Parker v. CommissionerUnited States Tax Court · 1986
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
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