T.C. Memo. 2007-124
UNITED STATES TAX COURT
W.W. EURE, M.D., INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12224-05. Filed May 17, 2007.
W.W. Eure and Charles P. Copeland (officers), for
petitioner.
Guy H. Glaser, for respondent.
MEMORANDUM OPINION
KROUPA, Judge: Respondent determined deficiencies in
petitioner’s Federal income tax for 2002 and 2003 (the years at
issue) of $12,416 and $15,404, respectively. The sole issue for
decision is whether petitioner is a qualified personal service
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Last modified: November 10, 2007