Legal Opinion
Hospital Corp. of Am. v. Commissioner
United States Tax Court
Decided March 7, 1996No. Docket Nos. 10663-91, 13074-91, 28588-91, 6351-92UnpublishedCited by 16 opinions
1Opinion of the Court
HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hospital Corp. of Am. v. Commissioner
Docket Nos. 10663-91, 13074-91, 28588-91, 6351-92.
United States Tax Court
T.C. Memo 1996-105; 1996 Tax Ct. Memo LEXIS 105; 71 T.C.M. (CCH) 2319;
March 7, 1996, Filed
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., for petitioners in docket No. 10663-91.
N. Jerold Cohen, Randolph W. Thrower, J.D.…
2Cases cited44 opinions
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Madison Gas and Electric Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
- Madison Gas & Electric Co. v. CommissionerUnited States Tax Court · 1979
39 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1996
- Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1997
- Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1996
- RACMP Enters. v. CommissionerUnited States Tax Court · 2000
- Frank's Casing Crew & Rental Tools v. CommisionerUnited States Tax Court · 1996
11 more not listed; retrieve them via the Exa API.