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JOINT IMPLANT SURGEONS, INC. v. COMMISSIONER

Docket Nos. 23653-84, 23743-84, 23949-84.

56 T.C.M. 799 (1988)

T.C. Memo. 1988-558

Joint Implant Surgeons, Inc. et al. v. Commissioner.

United States Tax Court.

Filed December 8, 1988.

Attorney(s) appearing for the Case

Harvey Dunn and Richard A. Barnhart, 41 S. High St., Columbus, Ohio, for the petitioners. Robert J. Kastl, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies and additions to tax for petitioners in the following amounts:

                                      Taxable                            Additions to Tax
                                        Year                        Section           Section
  Petitioner                           Ended        Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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