Opinion
Docket Nos. 08-1143-ag (L), 08-3357-ag (XAP), 08-3360-ag (XAP), 08-3361-ag (XAP), 08-3367-ag (XAP), 08-3376-ag (XAP).
Argued: May 29, 2009.
Decided: July 21, 2009.
Petitioners, who are doctors and their wives, the doctors' professional corporations, and a partnership comprised of the professional corporations appeal from orders of the Tax Court (Laro, J.) finding deficiencies in their payments of income taxes for tax years 1993 and 1994.
Ira B. Stechel, Wormser, Kiely, Galef Jacobs LLP, New York, N.Y. (John T. Morin and Jennifer L. Marlborough, on the brief) for Petitioners-Appellants-Cross-Appellees.
Randolph L. Hutter, Attorney, for John DiCicco, Acting Assistant Attorney General, Tax Division, Department of Justice, Washington, DC (Kenneth L. Greene, Attorney, on the brief) for Respondent-Appellee-Cross-Appellant.
Before: LEVAL, POOLER, and PARKER, Circuit Judges.
Affirmed.
We affirm the orders of the Tax Court for the reasons stated in its decision. See V.R. DeAngelis M.D.P.C. v. Comm'r of Internal Revenue, 94 T.C.M. (CCH) 526 (2007), a copy of which is annexed to this opinion as an appendix. We have considered petitioners' arguments for a contrary result and found them to lack merit.
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