35 T.C. 236 (1960), 72227, St. Luke's Hosp., Inc. v. C. I. R.

Citation: 35 T.C. 236

Opinion Judge: TRAIN, Judge:

Party Name: ST. LUKE'S HOSPITAL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: William T. Hancock, Esq., and George Richardson, Jr., Esq., for the petitioner. C. Ralph Musgrove, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: TURNER, KERN, RAUM, PIERCE, ATKINS, and SCOTT, JJ., agree with this dissent.

Case Date: November 09, 1960

Court: U.S. Tax Court