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NEONATOLOGY ASSOCIATES, P.A. v. C.I.R.

No. 01-2862.

299 F.3d 221 (2002)

NEONATOLOGY ASSOCIATES, P.A. v. COMMISSIONER OF INTERNAL REVENUE (Tax Court No. 97-1201) John J. and Ophelia J. MALL v. Commissioner of Internal Revenue (Tax Court No. 97-1208) Estate of Steven Sobo, Deceased and Bonnie Sobo, Executrix, and Bonnie Sobo, Surviving Wife v. Commissioner of Internal Revenue (Tax Court No. 97-2795) Akhileshi S. and Dipti A. DESAI v. Commissioner of Internal Revenue (Tax Court No. 97-2981) Kevin T. and Cheryl McManus v. Commissioner of Internal Revenue (Tax Court No. 97-2985) Arthur and Lois M. Hirshkowitz v. Commissioner of Internal Revenue (Tax Court No. 97-2994) Lakewood Radiology, P.A. v. Commissioner of Internal Revenue (Tax Court No. 97-2995) Neonatology Associates, P.A., John J. and Ophelia Mall, Estate of Steven Sobo, Deceased, and Bonnie Sobo, Executrix, and Bonnie Sobo, Surviving Wife, Akhilshi S. and Dipti A. Desai, Kevin T. and Cheryl McManus, Arthur and Lois M. Hirshkowitz and Lakewood Radiology, P.A., Appellants

United States Court of Appeals, Third Circuit.

Filed: July 29, 2002.

Attorney(s) appearing for the Case

Neil L. Prupis, Lampf, Lipkind, Prupis, Petigrow & LaBue, West Orange, NJ, Kevin L. Smith (argued), Hines Smith, Costa Mesa, CA, David R. Levin, Wiley Rein & Fielding, Washington, D.C., for Appellants.

Eileen J. O'Connor, Assistant Attorney General, Kenneth L. Greene, Robert W. Metzler (argued), Attorneys Tax Division, Department of Justice, Washington, D.C., for Appellee.

Steven J. Fram, Archer & Greiner, Haddonfield, NJ, for Amici Curiae Vijay Sankhla, M.D., Yale Shulman, M.D., Boris Pearlman, M.D., Marvin Cetel, M.D. and Barbara Schneider, M.D.

Before: SCIRICA and GREENBERG, Circuit Judges, and FULLAM, District Judge.

GREENBERG, Circuit Judge.

I. INTRODUCTION

This matter comes on before this court on appeal from decisions of the United States Tax Court entered April 9, 2001, in accordance with its opinion filed July 31, 2000, upholding the determination of the Commissioner of Internal Revenue that contributions made by appellants, two professional medical corporations, Neonatology Associates, P.A. and Lakewood Radiology, P.A., into Voluntary Employees Beneficiary...

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