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BOOTH v. COMMISSIONER

Docket No. 7854-80.

44 T.C.M. 595 (1982)

T.C. Memo. 1982-423

Earnest Booth, M.D., P.C. v. Commissioner.

United States Tax Court.

Filed July 27, 1982.

Attorney(s) appearing for the Case

Peter I. Chirco, 400 Renaissance Center, Detroit, Mich., for the petitioner. Larry D. Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the fiscal years ended June 30, 1975, and June 30, 1976, in the amounts of $610 each year under section 111 and the amounts of $11,265 and $14,042 under section 531, respectively. The issue for decision is whether for its fiscal years ended June 30, 1975, and June 30, 1976, petitioner was availed of for the...

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