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HOSPITAL CORPORATION OF AMERICA v. COMMISSIONER

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

74 T.C.M. 1020 (1997)

T.C. Memo. 1997-482

Hospital Corporation of America and Subsidiaries v. Commissioner.

United States Tax Court.

Filed October 27, 1997.

Attorney(s) appearing for the Case

N. Jerold Cohen, Atlanta, Ga., 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., 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, 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., for the petitioners in Docket No. 28588-91. N. Jerold Cohen, Reginald J. Clark, Randolph W. Thrower, Walter T. Henderson, Jr., and John W. Bonds, Jr., for the petitioners in Docket No. 6351-92. Robert J. Shilliday, Jr., Vallie C. Brooks, and William B. McCarthy, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Chief Judge:

These cases were consolidated for purposes of trial, briefing, and opinion and will hereinafter be referred to as the instant case.1 Respondent determined deficiencies in petitioners' consolidated corporate Federal income tax as follows:


TYE                                   Deficiency

1978 ....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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