Legal Opinion

Coastal Heart Med. Group, Inc. v. Comm'r

United States Tax Court

Decided May 4, 2015No. Docket Nos. 145-11, 146-11, 8695-12, 8696-12Unpublished

1Opinion of the Court

COASTAL HEART MEDICAL GROUP, INC., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Coastal Heart Med. Group, Inc. v. Comm'r

Docket Nos. 145-11, 146-11, 8695-12, 8696-12.

United States Tax Court

T.C. Memo 2015-84; 2015 Tax Ct. Memo LEXIS 91;

May 4, 2015, Filed

Decisions will be entered under Rule 155.

John Alan Harbin, Joseph P. Wilson, and Daniel W. Layton, for petitioners.

Katherine Holmes Ankeny and Jeri L. Acromite, for respondent.

NEGA, Judge.

NEGA

MEMORANDUM FINDINGS OF FACT AND OPINION

NEGA, Judge: Respondent issued a notice of deficiency to Anil V. Shah (Dr. Shah) and Preeti…

2Cases cited43 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Gregory v. HelveringSupreme Court of the United States · 1935
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001

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