WISCONSIN PSYCHIATRIC SERVICES v. COMMISSIONER

Docket Nos. 1270-79, 1271-79.

76 T.C. 839 (1981)

WISCONSIN PSYCHIATRIC SERVICES, LTD., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WESS R. VOGT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 26, 1981.


Attorney(s) appearing for the Case

Robert J. Kalupa and John A. Hazelwood, for the petitioners.

Rogelio A. Villageliu, for the respondent.


STERRETT, Judge:

By statutory notices dated November 21, 1978, respondent determined deficiencies in petitioners' income taxes as follows:

                                        Taxable
Docket No.        Petitioner           year ended     Deficiency
1270-79      Wisconsin Psychiatric
              Services, Ltd ----------   Apr. 30, 1973      $464.76
                                         Apr. 30, 1974...

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