W.W. Eure, M.D., Inc., (2007)
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W.W. Eure, M.D., Inc., (2007)
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 corporation subject to a special flat income tax rate of 35 percent under section 11(b)(2)1 rather than the graduated income tax rates for ...See the full content of this document
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