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ST. LUKE'S HOSPITAL, INC. v. COMMISSIONER

Docket No. 72227.

35 T.C. 236 (1960)

ST. LUKE'S HOSPITAL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 9, 1960.

Attorney(s) appearing for the Case

William T. Hancock, Esq., and George Richardson, Jr., Esq., for the petitioner.

C. Ralph Musgrove, Esq., for the respondent.

TRAIN, Judge:

Respondent determined deficiencies in the petitioner's income taxes for the calendar years 1952, 1953, 1954, and 1955, in the respective amounts of $13,064.76, $75,334.69, $37,233.46, and $7,740.02. With respect to several items upon which minor portions of the deficiencies were based, the parties have reached agreement, to which effect will be given under Rule 50. The main issue is whether petitioner, having requested and received permission...

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