United States Tax Court August 17, 1994, Docket No. 8271-93 (Frank J. Leou, M.D., P.A. v. Commissioner)

FRANK J. LEOU, M.D., P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Frank J. Leou, M.D., P.A. v. Commissioner Docket No. 8271-93 United States Tax Court T.C. Memo 1994-393; 1994 Tax Ct. Memo LEXIS 402; 68 T.C.M. (CCH) 404; 94-2 U.S. Tax Cas. (CCH) P47,955; August 17, 1994, Filed *402 Decision will be entered for respondent. For petitioner: David J. Wood.