HOSP. CORP. OF AM. SUBS. v. COMMR. OF INTERNAL REVENUE, 107 T.C. 73 (1996) HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, PETITIONERS v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nos. 10663-91, 13074-91 28588-91, 6351-92.United States Tax Court. Filed September 12, 1996. Ps own, operate, and manage hospitals and related businesses. For taxable year ended 1987, pursuant to sec. […]