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RHOADS v. COMMISSIONER

Docket No. 18996-84.

53 T.C.M. 1308 (1987)

T.C. Memo. 1987-335

Cecil D. Rhoads and Janet Rhoads v. Commissioner.

United States Tax Court.

Filed July 7, 1987.

Attorney(s) appearing for the Case

Hugh V. Banta, for the petitioners. Brett J. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $13,438.09 for 1980 and $6,054.50 for 1981. After concessions, the issues for our decision are: (1) Whether a corporation owned and operated by the petitioners to provide support for their dental practice should be recognized for Federal income tax purposes; and (2) whether a partnership and a corporation operated by...

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