Hospital Corporation of America and Subsidiaries - Page 1

                                 T.C. Memo. 1997-482                                  


                               UNITED STATES TAX COURT                                


          HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, Petitioners v.            
                   COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket Nos. 10663-91, 13074-91       Filed October 27, 1997.           
          28588-91,  6351-92                                                          


               N. Jerold Cohen, Randolph W. Thrower, J.D. Fleming, Jr.,               
          Walter H. Wingfield, Stephen F. Gertzman, Reginald J. Clark,                
          Amanda B. Scott, Walter T. Henderson, Jr., William H. Bradley,              
          and John W. Bonds, Jr., for petitioners in docket No. 10663-91.             
               N. Jerold Cohen, Randolph W. Thrower, J.D. Fleming, Jr.,               
          Walter H. Wingfield, Stephen F. Gertzman, Reginald J. Clark,                
          Amanda B. Scott, Walter T. Henderson, Jr., William H. Bradley,              
          John W. Bonds, Jr., and Daniel R. McKeithen, for petitioners in             
          docket No. 13074-91.                                                        







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