United States Tax Court April 9, 1987, Docket No. 18599-80 (Fountain Valley Community Hospital, Inc. v. Commissioner)

FOUNTAIN VALLEY COMMUNITY HOSPITAL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fountain Valley Community Hospital, Inc. v. Commissioner Docket No. 18599-80 United States Tax Court T.C. Memo 1987-187; 1987 Tax Ct. Memo LEXIS 185; 53 T.C.M. (CCH) 561; T.C.M. (RIA) 87187; April 9, 1987. Robert B. Martin, Jr., for the petitioner. Gregory A. Roth, for the respondent.