United States Tax Court February 12, 1985, Docket Nos. 2852-83, 2853-83, 2854-83. (McDougal v. Commissioner)

ROYCE C. McDOUGAL, M.D., INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent McDougal v. Commissioner Docket Nos. 2852-83, 2853-83, 2854-83. United States Tax Court T.C. Memo 1985-64; 1985 Tax Ct. Memo LEXIS 570; 49 T.C.M. (CCH) 731; T.C.M. (RIA) 85064; February 12, 1985. James F. Davis and Keith T. Childers, for the petitioners. Juandell D. Glass and Leroy D.