Roggin v. Commissioner
United States Tax Court
Petitioner was a physician and a partner in a medical partnership. On September 1, 1977 petitioner incorporated under the laws of Maryland to take advantage of adopting a pension plan, a medical reimbursement plan, and other benefits that were available to corporations. On that same date, petitioner also executed an assignment of his partnership interest to his corporation, and the corporation was substituted as partner in the medical partnership.
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Petitioner was a physician and a partner in a medical partnership. On September 1, 1977 petitioner incorporated under the laws of Maryland to take advantage of adopting a pension plan, a medical reimbursement plan, and other benefits that were available to corporations. On that same date, petitioner also executed an assignment of his partnership interest to his corporation, and the corporation was substituted as partner in the medical partnership. All the income received from the medical partnership during the period September 1, 1977 to December 31, 1977 was reported on the corporation's…
1Opinion of the Court
GARY M. ROGGIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Roggin v. Commissioner
Docket No. 11205-81.
United States Tax Court
T.C. Memo 1985-307; 1985 Tax Ct. Memo LEXIS 324; 50 T.C.M. (CCH) 216; T.C.M. (RIA) 85307;
June 25, 1985.
Petitioner was a physician and a partner in a medical partnership. On September 1, 1977 petitioner incorporated under the laws of Maryland to take advantage of adopting a pension plan, a medical reimbursement plan, and other benefits that were available to corporations. On that same date, petitioner also executed an assignment of his partnership interest…
2Cases cited11 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. BasyeSupreme Court of the United States · 1973
- Johnson v. CommissionerUnited States Tax Court · 1982
- Keller v. CommissionerUnited States Tax Court · 1981
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