Smarthealth, Inc. - Page 1
















                                 T.C. Memo. 2001-145                                  


                               UNITED STATES TAX COURT                                


           SMARTHEALTH, INC., f.k.a. SEMANTODONTICS, INC., Petitioner v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8048-99.             Filed June 20, 2001.                   

               Jeffrey N. Kelm, Denton N. Thomas, and Dennis I. Leonard,              
          for petitioner.                                                             
               David A. Winsten and J. Robert Cuatto, for respondent.                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined deficiencies in                 
          petitioner’s Federal income taxes of $306,731 and $80,346 for               
          the taxable years ending May 31, 1995, and May 31, 1996,                    
          respectively.  The sole issue for decision is whether amounts               
          which petitioner received from its customers in excess of the               







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