Legal Opinion
United Hospital Services, Inc. v. United States
District Court, S.D. Indiana
Decided July 18, 1974No. IP 72-C-443PublishedCited by 17 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
DILLIN, District Judge.
This cause comes before the Court for trial, both sides having agreed to waive trial by jury and proceed on stipulated facts. Plaintiff, United Hospital Services, Inc. (hereinafter “UHS”), and defendant, United States of America, have each submitted proposed findings of fact and conclusions of law; The question presented for this Court’s decision is whether UHS, incorporated “to establish, maintain and operate hospital laundry facilities” for certain tax-exempt hospitals, should be allowed a refund on its income taxes for fiscal year ending August…
2Cases cited15 opinions
- Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
- Insurance Co. v. WolffSupreme Court of the United States · 1877
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
- Underwriters' Laboratories, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1943
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Northern California Central Services, Inc. v. United StatesUnited States Court of Claims · 1979
- Associated Hospital Services, Inc. v. CommissionerUnited States Tax Court · 1980
12 more not listed; retrieve them via the Exa API.