- 2 -
determined a deficiency in petitioners' 1992 Federal income tax
in the amount of $2,860.
The issues for decision are: (1) Whether petitioners are
entitled to a deduction for a home office used by Joon H. Chong
in connection with his practice of medicine as a self-employed
anesthesiologist; and (2) whether petitioners are entitled to a
deduction in an amount greater than that already allowed by
respondent for automobile expenses related to Joon H. Chong's
practice of medicine. Issues resulting from other adjustments
made in the notice of deficiency to petitioners' itemized and
personal exemption deductions will automatically be resolved in
accordance with the resolution of the two issues referred to
above.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits attached thereto are
incorporated herein by this reference. At the time that the
petition was filed in this case, petitioners resided in St.
Joseph, Michigan. References to petitioner are to Joon H. Chong.
Petitioner began practicing medicine in 1975. During the
year in issue petitioner was a self-employed anesthesiologist,
licensed to practice in Michigan. He held privileges to provide
services as an anesthesiologist at Mercy Memorial Hospital (the
hospital) in St. Joseph, Michigan. Petitioner was neither an
employee of, nor compensated by, the hospital. The hospital did
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011