Legal Opinion
Turnham v. United States
District Court, M.D. Alabama
Decided May 29, 2019No. CASE NO. 1:17-CV-326-ALB; CASE NO. 1:17-CV-328-ALBPublishedCited by 1 opinion
1Opinion of the Court
ANDREW L. BRASHER, UNITED STATES DISTRICT JUDGE
This is a federal lawsuit about a tax form. The lead plaintiff, Dr. Alan C. Turnham, is a medical doctor who practices in Dothan, Alabama, through his medical practice, Alan C. Turnham, M.D., P.A. For the tax years of 2009, 2010, and 2011, the medical practice was taxed as an S Corporation with a single shareholder-Dr. Turnham-such that the practice passed its income, losses, etc. through to him for tax purposes.1 During those years, the practice made substantial contributions to *1289the Affiliated Employers Health and Welfare Trust Plan ("the…
2Cases cited3 opinions
- Willcutts v. BunnSupreme Court of the United States · 1931
- Central Bank of the South v. United StatesCourt of Appeals for the Eleventh Circuit · 1987
- Vee's Marketing, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 2016
3Cited by1 opinion
- Alan C. Turnham, M.D. v. United StatesCourt of Appeals for the Eleventh Circuit · 2020