T.C. Memo. 1996-251
UNITED STATES TAX COURT
UNIVERSITY MEDICAL RESIDENT SERVICES, P.C., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
UNIVERSITY DENTAL RESIDENT SERVICES, P.C., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 21401-94X, 21402-94X. Filed May 30, 1996.
Lawrence M. Ross, for petitioners.
Joan Ronder Domike, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: Petitioners, University Medical Resident
Services, P.C. (UMRS), and University Dental Resident Services,
P.C. (UDRS), seek a declaratory judgment under section 7428(a)
that they are exempt from Federal income taxation under section
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