Citation Codes Equivalent Citations citation codes Docket Number 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). Attorney(S) 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. Judges Pierre Nelson Leval Rosemary S. Pooler Barrington Daniels Parker See more information ... Smart Summary Please sign up to generate summary. V.R. DeANGELIS M.D., P.C., R.T. Domingo M.D., P.C., V.R. DeAngelis M.D., P.C., Tax Matters Partner, Vincent DeAngelis, Jeanette DeAngelis, Rodolfo Domingo, Bernadette Domingo, Keith Durante, Kathleen Durante, Anthony J. Capizzi, Mary Ann Capizzi, Petitioners-Appellants-Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross-Appellant. Affirmed. PER CURIAM: 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. APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX APPENDIX