Legal Opinion
Ventas, Inc., (Formerly, Hillhaven Corp. And Vendor, Inc.) v. United States
Court of Appeals for the Federal Circuit
Decided August 24, 2004No. 03-5171PublishedCited by 16 opinions
1Opinion of the Court
SCHALL, Circuit Judge.
Ventas, Inc. (“Ventas”) is a real estate company that owns and leases hospitals, nursing centers, and personal care facilities throughout the United States. The Internal Revenue Service (“IRS”) determined that it had miscalculated its alternative minimum tax (“AMT”) liability and as a result had underpaid its income taxes for tax years 1990, 1991, and 1992. It therefore assessed Ventas additional income taxes for those years. Ventas paid the assessed deficiencies and thereafter filed amended returns seeking a refund. After the IRS denied its claims, Ventas sued in the…
2Cases cited7 opinions
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Hughes Aircraft Co. v. JacobsonSupreme Court of the United States · 1999
- Crandon v. United StatesSupreme Court of the United States · 1990
- Allen v. Comm'rUnited States Tax Court · 2002
- In Re Portola Packaging, Inc.Court of Appeals for the Federal Circuit · 1997
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Abbey v. United StatesUnited States Court of Federal Claims · 2008
- Archuleta v. HopperCourt of Appeals for the Federal Circuit · 2015
- Management & Training Corporation v. United StatesUnited States Court of Federal Claims · 2013
- Carolyn K. Holle v. Robert A. McDonaldUnited States Court of Appeals for Veterans Claims · 2016
- Sunoco, Inc. v. United StatesUnited States Court of Federal Claims · 2016
11 more not listed; retrieve them via the Exa API.