McCLUNG HOSPITAL, INC. v. COMMISSIONER

Docket Nos. 67674, 72234.

19 T.C.M. 449 (1960)

T.C. Memo. 1960-86

McClung Hospital, Inc. v. Commissioner. McClung Hospital, Inc., a corporation v. Commissioner.

United States Tax Court.

Filed May 5, 1960.


Attorney(s) appearing for the Case

Robert H. C. Kay, Esq., 511 Charleston National Bank Building, Charleston, W. Va., for the petitioner. W. Ralph Musgrove, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined deficiencies in petitioner's income tax for the years and in the amounts as follows:

  1952..................  $18,906.74
  1953..................   17,240.83
  1954..................    9,154.44
  1955..................   11,498.47
  1956..................   11,158.78

The only issue for decision is whether certain amounts paid to the officer-shareholders...

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