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PEDIATRIC SURGICAL ASSOCIATES, P.C. v. COMMISSIONER

Docket No. 12743-98.

81 T.C.M. 1474 (2001)

T.C. Memo. 2001-81

Pediatric Surgical Associates, P.C. v. Commissioner.

United States Tax Court.

Filed April 2, 2001.

Attorney(s) appearing for the Case

Robyn A. Frohlin, for the petitioner.

James R. Turton, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

By notice of deficiency dated June 25, 1998 (the notice), respondent determined deficiencies in petitioner's Federal income tax and accuracy-related penalties as follows:

                                 Sec.
     Tax Year Ending            6662(a)
       December 31             Deficiency          Penalty

          1994 ..............   $206...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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