Kiddie v. Commissioner
United States Tax Court
Petitioner, a professional medical corporation, provided a pathological unit for a hospital from Dec. 17, 1971, until Nov. 30, 1972. At that time petitioner joined with another professional medical corporation to form a partnership. Each corporation had a 50-percent interest in the partnership.
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Petitioner, a professional medical corporation, provided a pathological unit for a hospital from Dec. 17, 1971, until Nov. 30, 1972. At that time petitioner joined with another professional medical corporation to form a partnership. Each corporation had a 50-percent interest in the partnership. The partnership provided pathological services to the hospital as of Dec. 1, 1972. Petitioner signed a flat benefit pension plan and retirement trust on Dec. 1, 1972, effective Jan. 1, 1972. Held, the four persons working for petitioner and, subsequently, the partnership, were employees rather than…
1Opinion of the Court
Sterrett, Judge:
Respondent, on April 30, 1976, issued a statutory notice of deficiency in which he determined the following deficiencies in petitioner’s Federal corporate income taxes:
Taxable year Deficiency
1971 .... ..$7,962.31
1972 .... ..16,972.52
1973 .... ...4,613.50
Due to concessions made by the parties the sole issue remaining for our determination is whether petitioner’s 1972 and 1973 contributions to its pension plan are deductible.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts, together with the exhibits attached thereto, are…
2Cases cited7 opinions
- Simpson v. CommissionerUnited States Tax Court · 1975
- Packard v. CommissionerUnited States Tax Court · 1975
- Max A. Burde and Berthe C. Burde v. Commissioner of Internal Revenue, Bernard Weiss and Peggy S. Weiss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- James v. CommissionerUnited States Tax Court · 1956
- Moradian v. CommissionerUnited States Tax Court · 1969
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3Cited by17 opinions
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