ANCLOTE PSYCHIATRIC CENTER, INC. v. COMMISSIONER

Docket No. 4810-92.

76 T.C.M. 175 (1998)

T.C. Memo. 1998-273

Anclote Psychiatric Center, Inc. v. Commissioner.

United States Tax Court.

Filed July 27, 1998.


Attorney(s) appearing for the Case

Robert Williams and V. Jean Owens, for the petitioner. Julie M.T. Foster, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge:

Respondent revoked recognition of petitioner's status as an organization exempt from income tax under section 501(a) effective October 1, 1982, and determined the following deficiencies in Federal income tax:

Taxable Year Ended1                    Deficiency

Sept. 30, 1984 .....................    $159,008
Sept. 30, 1985 .......................

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