T.C. Memo. 1998-287
UNITED STATES TAX COURT
ASSOCIATED DENTISTS OF RIVER FALLS, f.k.a.
RIVER FALLS DENTAL ASSOCIATES, LTD., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17503-97. Filed August 5, 1998.
Jay B. Kelly, for petitioner.
Blaine C. Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine
respondent's determination of deficiencies of $12,630 and $11,606
in its 1993 and 1994 Federal income taxes, respectively. We must
decide whether petitioner may deduct the rent that it paid to a
shareholder in 1993 and 1994. We hold it may. We must also
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