Neonatology Associates, P.A., et al - Page 1
















                                           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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