Konik v. Anesthesia Associates of Plattsburgh

Appeal from a judgment of the Supreme Court (Shea, J.), entered April 4, 1986 in Clinton County, which granted defendant’s motion for partial summary judgment dismissing the first and second causes of action in the complaint.

For the purposes of securing certain Federal income tax benefits, particularly those related to qualified pension plans, plaintiff and her three partners dissolved their partnership and incorporated their professional medical practice in 1973. On March 1, 1973, the partners executed an incorporators’ agreement creating defendant, Anesthesia Associates of Plattsburgh, P.…