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HOSPITAL CORP. OF AMERICA v. COMMISSIONER

Docket Nos. 12988-78, 13183-78.

81 T.C. 520 (1983)

HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 21, 1983.

Attorney(s) appearing for the Case

William Waller, Teresa H. Johnson, James T. O'Hare, and Charles L. Kown, for the petitioners.

Vallie C. Brooks, for the respondent.

PARKER, Judge:

In docket No. 12988-78, respondent determined deficiencies in Federal income taxes of $6,789,289.25 for 1972 and $22,398,355.65 for 1973. In docket No. 13183-78, respondent determined deficiences as follows:

Petitioner                             1969         1970                1971  

Broadway Hospital, Inc.                $2,341    $2,522.00      $6,305
Community Hospital  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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