Rosenthal Chiropractic Offices, Inc. v. Commissioner
United States Tax Court
P, a chiropractor, carried on his chiropractic business as an employee of C. P is the sole shareholder of C. C, which is also a petitioner in this consolidated case, was operated as a C corporation during its 1986 and 1987 fiscal years and as an S corporation during its 1988 and 1989 fiscal years.
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P, a chiropractor, carried on his chiropractic business as an employee of C. P is the sole shareholder of C. C, which is also a petitioner in this consolidated case, was operated as a C corporation during its 1986 and 1987 fiscal years and as an S corporation during its 1988 and 1989 fiscal years. R disallowed various deductions claimed by C during the years in issue and also determined that P received constructive dividends from C. 1. Held: R's disallowance of consulting expenses claimed by C for its 1986 and 1987 taxable years is sustained. 2. Held, further, R's disallowance of automobile…
1Opinion of the Court
ROSENTHAL CHIROPRACTIC OFFICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ALAN S. ROSENTHAL AND CATERINA A. ROSENTHAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Rosenthal Chiropractic Offices, Inc. v. Commissioner
Docket Nos. 30640-91, 30641-91
United States Tax Court
T.C. Memo 1993-331; 1993 Tax Ct. Memo LEXIS 334; 66 T.C.M. (CCH) 243;
July 26, 1993, Filed
Decisions will be entered under Rule 155.
P, a chiropractor, carried on his chiropractic business as an employee of C. P is the sole shareholder of C. C, which is also a petitioner in this consolidated…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Metra Chem Corp. v. CommissionerUnited States Tax Court · 1987
- Emmons v. CommissionerUnited States Tax Court · 1989
- Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Norman E. Duquette Inc. v. CommissionerUnited States Tax Court · 2001