Anclote Psychiatric Center, Inc. v. Commissioner (I)

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December 14, 1995

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8063 Psychiatric Hospitals
622210 Psychiatric and Substance Abuse Hospitals
federal taxation
fair market value (FMV), income tax, tax-exempt
Anclote Psychiatric Center, Inc. v. Commissioner (I)
T.C. Memo 1995-595, 1995 Tax Ct. Memo LEXIS 591
US
Federal Court
United States Tax Court
Wright

Summary

One issue is whether Petitioner is entitled to summary judgment on the issue of whether certain payments are deductible as ordinary and necessary business expenses.