Lewis v. Commissioner
United States Tax Court
Petitioner, a doctor, developed a nutritional treatment program of combating debilitating and degenerative diseases. Petitioner founded a health clinic in order to put his program into effect. The clinic, operated in conjunction with his general medical practice, is supervised by petitioner, who employs nurses and others to assist him. In the medical offices, in addition to those on the nutritional program, other patients are treated by petitioner.
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Petitioner, a doctor, developed a nutritional treatment program of combating debilitating and degenerative diseases. Petitioner founded a health clinic in order to put his program into effect. The clinic, operated in conjunction with his general medical practice, is supervised by petitioner, who employs nurses and others to assist him. In the medical offices, in addition to those on the nutritional program, other patients are treated by petitioner. Visits by clinic patients totaled between 8,000 and 9,000 a year. Each patient was charged $ 10 per month rather than a fee based on the number of…
1Opinion of the Court
Fisheh, Judge:
Respondent determined a deficiency in income tax of petitioners for the years 1954- and 1955 in the respective amounts of $13,724.94 and $12,347.28. The issue presented for consideration is whether, during the taxable years 1954 and 1955, petitioner operated an enterprise in which capital was a material income-producing factor, thereby permitting him to elect, under section 1361, Code of 1954, to have the enterprise taxed as a domestic corporation.
FINDINGS OF FACT
The stipulated facts are found accordingly and are incorporated herein 'by reference.
Petitioners are husband and wife…
2Cases cited6 opinions
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Fuller & Smith v. RoutzahnDistrict Court, N.D. Ohio · 1927
- Whittelsey, Inc. v. CommissionerUnited States Tax Court · 1947
- Nichols v. CommissionerUnited States Tax Court · 1959
- Trout-Ware, Inc. v. CommissionerUnited States Tax Court · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bruno v. CommissionerUnited States Tax Court · 1978
- Miller v. CommissionerUnited States Tax Court · 1969
- Van Kalker v. CommissionerUnited States Tax Court · 1983
- Bruno v. CommissionerUnited States Tax Court · 1978
- Lewis v. CommissionerUnited States Tax Court · 1964
4 more not listed; retrieve them via the Exa API.