115 T.C. No. 5
UNITED STATES TAX COURT
NEONATOLOGY ASSOCIATES, P.A., ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1201-97, 1208-97, Filed July 31, 2000.
2795-97, 2981-97,
2985-97, 2994-97,
2995-97, 4572-97.
Certain insurance salesmen formed two purported
voluntary employees’ beneficiary associations (VEBA’s)
to generate commissions on their sales of life and
other insurance products purchased through the VEBA’s.
Each employer/participant contributed to its own plan
formed under the VEBA’s, and each plan generally
provided that a covered employee would receive current-
1 Cases of the following petitioners are consolidated
herewith: John J. and Ophelia J. Mall, docket No. 1208-97; Estate
of Steven Sobo, Deceased, Bonnie Sobo, Executrix, and Bonnie
Sobo, docket No. 2795-97; Akhilesh S. and Dipti A. Desai, docket
No. 2981-97; Kevin T. and Cheryl McManus, docket No. 2985-97;
Arthur and Lois M. Hirshkowitz, docket No. 2994-97; Lakewood
Radiology, P.A., docket No. 2995-97; and Wan B. and Cecilia T.
Lo, docket No. 4572-97.
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