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KELLER v. COMMISSIONER OF INTERNAL REVENUE

No. 82-1414.

723 F.2d 58 (1983)

Daniel F. KELLER and Marilyn F. Keller, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Tenth Circuit.

December 9, 1983.

Attorney(s) appearing for the Case

Stephen Gray, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Carleton D. Powell, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on the brief), for appellant.

Philip D. Hart, Oklahoma City, Okl. (Richard G. Taft and John N. Schaefer, Oklahoma City, Okl., with him on the brief) of McAfee & Taft, Oklahoma City, Okl., for appellees.

Before SETH, Chief Judge, and HOLLOWAY and McKAY, Circuit Judges.

McKAY, Circuit Judge.

This is an appeal from an en banc decision of the United States Tax Court, Keller v. Commissioner, 77 T.C. 1014 (1981), in which a ten-member majority held that income attributable to petitioner's medical practice was taxable to his wholly-owned professional corporation rather than to him as an individual.

Petitioner, Daniel F. Keller, is a licensed physician who specializes in pathology and is licensed...

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