University Medical Resident Servs., P.C. v. Commissioner

UNIVERSITY MEDICAL RESIDENT SERVICES, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; UNIVERSITY DENTAL RESIDENT SERVICES, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

University Medical Resident Servs., P.C. v. Commissioner

Docket Nos. 21401-94X, 21402-94X.

United States Tax Court

T.C. Memo 1996-251; 1996 Tax Ct. Memo LEXIS 265; 71 T.C.M. (CCH) 3130;

May 30, 1996, Filed

Decision will be entered for respondent.

Lawrence M. Ross, for petitioners.

Joan Ronder Domike, for respondent.

FOLEY, Judge

FOLEY

MEMORANDUM OPINION

FOLEY, Judge: Petitioners, University Medical…