V.R. DeANGELIS M.D.P.C. v. COMMISSIONER

Dkt. Nos. 10634-05, 10635-05, 10636-05, 10637-05, 10638-05.

94 T.C.M. 526 (2007)

T.C. Memo. 2007-360

V.R. DeAngelis M.D.P.C. & R.T. Domingo M.D.P.C., V.R. DeAngelis M.D.P.C., Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

December 5, 2007.


Attorney(s) appearing for the Case

John T. Morin and Ira B. Stechel, for petitioners.

Peter James Gavagan, Peggy J. Gartenbaum, and Thomas A. Dombrowski, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

These cases are consolidated for purposes of trial, briefing, and opinion. Each couple consists of a medical doctor and his wife, and each doctor is the sole owner of an S corporation that was a partner in the partnership V.R. DeAngelis M.D.P.C. & R.T. Domingo M.D.P.C. (VRD/RTD). These cases concern amounts paid in 1993 and 1994 by the S corporations...

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