Bernstein v. Commissioner
United States Tax Court
Petitioner is a practicing physician and has been engaged in the practice of medicine continuously since 1937 both as an individual and in partnership with other doctors. In 1946, petitioner joined with other doctors in a plan to engage in a group practice as a clinical group. On advice of counsel, a corporation was organized the only purpose of which was to own the building where the group would engage in practice and the equipment it would use.
Read the full summary
Petitioner is a practicing physician and has been engaged in the practice of medicine continuously since 1937 both as an individual and in partnership with other doctors. In 1946, petitioner joined with other doctors in a plan to engage in a group practice as a clinical group. On advice of counsel, a corporation was organized the only purpose of which was to own the building where the group would engage in practice and the equipment it would use. The doctors formed a partnership in which petitioner became a partner. Some of the doctors, including petitioner, who owned medical equipment, sold…
1Opinion of the Court
Arthur Bernstein and Grace Bernstein v. Commissioner.
Bernstein v. Commissioner
Docket No. 76315.
United States Tax Court
T.C. Memo 1960-213; 1960 Tax Ct. Memo LEXIS 78; 19 T.C.M. (CCH) 1187; T.C.M. (RIA) 60213;
October 7, 1960
Petitioner is a practicing physician and has been engaged in the practice of medicine continuously since 1937 both as an individual and in partnership with other doctors. In 1946, petitioner joined with other doctors in a plan to engage in a group practice as a clinical group. On advice of counsel, a corporation was organized the only purpose of which was to own the building…
2Cases cited10 opinions
- Boissevain v. CommissionerUnited States Tax Court · 1951
- Cluett v. CommissionerUnited States Tax Court · 1947
- H. Beale Rollins and Mary E. Rollins v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Bart v. CommissionerUnited States Tax Court · 1954
- Rollins v. CommissionerUnited States Tax Court · 1959
5 more not listed; retrieve them via the Exa API.