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HOSPITAL CORPORATION OF AMERICA & SUBSIDIARIES v. COMMISSIONER

Docket Nos. 10663-91, 13074-91, 28588-91, 6351-92.

67 T.C.M. 2369 (1994)

T.C. Memo. 1994-100

Hospital Corporation of America & Subsidiaries v. Commissioner.

United States Tax Court.

Filed March 14, 1994.

Attorney(s) appearing for the Case

N. Jerold Cohen, Walter Wingfield, J.D. Fleming, Jr., Stephen Gertzman, Amanda Scott, and William H. Bradley, 999 Peachtree St., N.E., Atlanta, Ga., for the petitioners. Robert J. Shilliday, Jr., for the respondent.

Memorandum Opinion

WELLS, Judge:

The instant case is before the Court on petitioners' motion to compel respondent to produce certain "Appeals Supporting Statements."

Petitioners' motion asserts certain facts which respondent does not dispute. The facts asserted in petitioners' motion are restated in this Memorandum Opinion solely for the purpose of deciding the instant motion. The notices of deficiency in the instant case determine deficiencies in...

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