Medical Defense Associates, Ltd. v. Commissioner

MEDICAL DEFENSE ASSOCIATES, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Medical Defense Associates, Ltd. v. Commissioner

Docket No. 20379-82.

United States Tax Court

T.C. Memo 1984-459; 1984 Tax Ct. Memo LEXIS 218; 48 T.C.M. (CCH) 968; T.C.M. (RIA) 84459;

August 28, 1984.

John M. Carnahan III, for the petitioner.

Richard A. Witkowski, for the respondent.

KORNER

MEMORANDUM OPINION

KORNER, Judge: Respondent determined deficiencies of income tax against petitioner for its calendar years 1977 and 1979 in the respective amounts of $21,280 and $20,206. The primary issue presented for our…