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EMERGENCY PROFESSIONAL GROUP, INC. v. COMMISSIONER

Docket No. 20947-80.

43 T.C.M. 1468 (1982)

T.C. Memo. 1982-287

Emergency Professional Group, Inc. v. Commissioner.

United States Tax Court.

Filed May 24, 1982.

Attorney(s) appearing for the Case

David M. Buda, 5151 Reed Rd., Columbus, Ohio, for the petitioner. Kenneth P. Dale, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes and additions to tax:

    Taxable Year                      Addition to Tax
       Ended          Deficiency    Section 6653(a)1

  October 31, 1976... $30,514.99        $1,525.75
  October 31, 1977...  34,207.73         1,710.39

Most adjustments in the notice...

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