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HOSPITAL CORP. OF AMERICA v. COMMISSIONER

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

71 T.C.M. 2319 (1996)

T.C. Memo. 1996-105

Hospital Corporation of America and Subsidiaries v. Commissioner.

United States Tax Court.

Filed March 7, 1996.

Attorney(s) appearing for the Case

N. Jerold Cohen, Randolph W. Thrower, J.D. Fleming, Jr., Walter H. Wingfield, Stephen F. Gertzman, Reginald J. Clark, Amanda B. Scott, Walter T. Henderson, Jr., William H. Bradley, and John W. Bonds, Jr., Atlanta, Ga., for the petitioners in Docket No. 10663-91. N. Jerold Cohen, Randolph W. Thrower, J.D. Fleming, Jr., Walter H. Wingfield, Stephen F. Gertzman, Reginald J. Clark, Amanda B. Scott, Walter T. Henderson, Jr., William H. Bradley, John W. Bonds, Jr., and Daniel R. McKeithen, Atlanta, Ga., for the petitioners in Docket No. 13074-91. N. Jerold Cohen, Walter H. Wingfield, Stephen F. Gertzman, Amanda B. Scott, Reginald J. Clark, Randolph W. Thrower, Walter T. Henderson, Jr., and John W. Bonds, Jr., Atlanta, Ga., for the petitioners in Docket No. 28588-91. N. Jerold Cohen, Reginald J. Clark, Randolph W. Thrower, Walter T. Henderson, and John W. Bonds, Jr., Atlanta, Ga., for the petitioners in Docket No. 6351-92. Robert J. Shilliday, Vallie C. Brooks, and William B. McCarthy, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined deficiencies in petitioners' consolidated corporate Federal income taxes as follows:

Year                                 Deficiency

1978 ..........................   $   2,187,079.00
1980 ..........................         388,006.58
1981 ..........................      94,605,958.92
1982 ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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