ANESTHESIA SERVICE MEDICAL GROUP, INC. v. COMMISSIONER

Docket Nos. 13935-83, 13936-83.

85 T.C. 1031 (1985)

ANESTHESIA SERVICE MEDICAL GROUP, INC., EMPLOYEE PROTECTIVE TRUST, SAN DIEGO TRUST & SAVINGS BANK, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANESTHESIA SERVICE MEDICAL GROUP, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 24, 1985.


Attorney(s) appearing for the Case

Raymond F. Zvetina and Edward L. Kane, for the petitioners.

M.K. Mortensen, for the respondent.


COHEN, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

          Petitioner         Year   Deficiency

Anesthesia Service Medical   1974     $4,155
 Group, Inc. (ASMG)          1976      1,411
 Docket No. 13936-83         1977    207,313
                             1978    264,619
                             1979    144,762

Anesthesia Service Medical   1977    332,602...

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