United States Tax Court January 20, 1987, Docket No. 33279-84. (Metro Nat'l Corp. v. Comm'r)

METRO NATIONAL CORPORATION, MEMORIAL CITY HOSPITAL CORPORATION, METROPOLITAN SECURITY COMPANY, INC., AND SPRING SHADOWS SALES COMPANY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Metro Nat'l Corp. v. Comm'r Docket No. 33279-84. United States Tax Court T.C. Memo 1987-38; 1987 Tax Ct. Memo LEXIS 38; 52 T.C.M. (CCH) 1440; T.C.M. (RIA) 87038; January 20, 1987.