Brunswick Hospital Center, Inc. v. Commissioner

THE BRUNSWICK HOSPITAL CENTER, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brunswick Hospital Center, Inc. v. Commissioner

Docket Nos. 25068-82, 3356-85.

United States Tax Court

T.C. Memo 1987-253; 1987 Tax Ct. Memo LEXIS 254; 53 T.C.M. (CCH) 850; T.C.M. (RIA) 87253;

May 18, 1987.

Herbert C. Kantor, for the petitioner.

Lewis R. Mandel, for the respondent.

WRIGHT

MEMORANDUM OPINION

WRIGHT, Judge: These cases are before the Court on petitioner's motion for summary judgment filed October 27, 1986, pursuant to Rule 121. 1 Respondent has objected to petitioner's motion. Both parties…