
    SONORA COMMUNITY HOSPITAL, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 21642.
    United States Court of Appeals Ninth Circuit.
    Aug. 12, 1968.
    Alvin L. Anderson (argued), Anderson & Morgan, San Jose, Cal., for appellant.
    Louis M. Kauder (argued), Atty., Dept, of Justice, Mitchell Rogovin, Asst. Atty. Gen., Lester R. Uretz, Chief Counsel, Washington, D. C., for appellee.
    Before JOHNSEN, BROWNING and CARTER, Circuit Judges.
    
      
       Honorable Harvey M. Johnsen, Senior Judge, United States Court of Appeals for the Eighth Circuit, sitting by designation.
    
   PER CURIAM:

The judgment is affirmed on the ground that there is substantial support in the record for the Tax Court’s determination that petitioner failed to carry its burden of establishing its entitlement in the years in question to the exemption under Internal Revenue Code of 1954, § 501(a) (c) (3).  