76 T.C. 839 (1981), 1270-79, Wisconsin Psychiatric Services, Ltd. v. C.I.R

Citation: 76 T.C. 839

Opinion Judge: STERRETT, Judge:

Party Name: WISCONSIN PSYCHIATRIC SERVICES, LTD., PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT WESS R. VOGT, PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Robert J. Kalupa and John A. Hazelwood, for the petitioners. Rogelio A. Villageliu, for the respondent.

Case Date: Tuesday May 26, 1981

Court: U.S. Tax Court