T.C. Memo. 2000-130
UNITED STATES TAX COURT
MID-DEL THERAPEUTIC CENTER, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
D. RICHARD ISHMAEL, M.D., PC, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9060-97, 9270-97. Filed April 11, 2000.
Bruce A. Moates and LeRoy D. Boyer, for petitioners.
Elizabeth Downs, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency of
$211,979 in petitioner D. Richard Ishmael, M.D., PC's 1995
Federal income tax, and a deficiency of $140,025 in petitioner
Mid-Del Therapeutic Center, Inc.'s Federal income tax for the
taxable year ended April 30, 1995. Both petitioners petitioned
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