Legal Opinion
Hospital Corporation of America and Subsidiaries v. Commissioner
United States Tax Court
Decided July 24, 1997No. 10663-91, 13074-91, 28588-91, 6351-92Unknown
1Opinion of the Court
109 T.C. No. 2
UNITED STATES TAX COURT HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10663-91, 13074-91, Filed July 24, 1997. 28588-91, 6351-92. Ps own, operate, and manage hospitals and related businesses. For taxable years ended 1985 through 1987 Ps claimed depreciation deductions based on 5-year recovery periods for certain properties they placed in service during those years, which properties Ps claim constitute tangible personal property. R determined that the properties constitute structural components of the…
2Cases cited64 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Doris Berry, Personal Representative of the Estate of Lee F. Berry, Jr., Deceased v. City of DetroitCourt of Appeals for the Sixth Circuit · 1994
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Threlkeld v. CommissionerUnited States Tax Court · 1986
- Clarence F. Davis v. Combustion Engineering, Inc.Court of Appeals for the Sixth Circuit · 1984
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