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LOWRY HOSPITAL ASSOCIATION v. COMMISSIONER

Docket No. 7264-73.

66 T.C. 850 (1976)

LOWRY HOSPITAL ASSOCIATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 12, 1976.

Attorney(s) appearing for the Case

Harold B. Stone and James E. McCollum, for the petitioner.

John B. Harper, for the respondent.

WILBUR, Judge:

Respondent has determined the following deficiencies in petitioner's Federal income tax:

Taxable year      Deficiency

  1967 --------  $18,053.06
  1968 --------   19,173.47
  1969 --------    8,933.94
  1970 --------  $20,846.86
  1971 --------   13,947.87

The issues presented for our decision are (1) whether petitioner qualified as a tax-exempt organization under section 501(c)(3)

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