T.C. Memo. 2004-259
UNITED STATES TAX COURT
BARRY E. MOORE AND DEBORAH E. MOORE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11002-03. Filed November 15, 2004.
Vivian D. Hoard and Patti M. Richards, for petitioners.
Michael L. Scheier and Jennifer J. Morales, for affected
person United Surgical Partners International, Inc.
Brenda M. Fitzgerald, for respondent.
MEMORANDUM OPINION
HALPERN, Judge: By notice of deficiency dated April 10,
2003, respondent determined deficiencies in petitioners’ Federal
income taxes for 1999 and 2000 in the amounts of $96,925 and
$78,578, respectively. Petitioners assign error to respondent’s
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