T.C. Memo. 2005-190
UNITED STATES TAX COURT
ALL COMMUNITY WALK IN CLINIC, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
MOHAMMED A. GAZI AND ESTATE OF RAEES I. GAZI, DECEASED,
MOHAMMED A. GAZI, PERSONAL REPRESENTATIVE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 7949-98, 7950-98. Filed July 28, 2005.
Caroline D. Ciraolo, for petitioners.1
Monica J. Miller, for respondent.
1 Petitioners were represented by Jay E. Kauffman when they
filed their petitions. On Mar. 12, 2004, Caroline D. Ciraolo
entered these cases. On Dec. 15, 2004, the Court granted
petitioners’ motions to withdraw Mr. Kauffman as counsel in these
cases.
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