Legal Opinion
Harding Hospital, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided November 13, 1974No. 73-1661PublishedCited by 30 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
The sole issue presented in this appeal is whether Harding Hospital, Inc. (the Hospital) qualified under § 501(c)(3) of the Internal Revenue Code of 1954 as an organization exempt from federal income taxes during the years 1966, 1967 and 1968. The District Court determined, inter alia, that the Hospital was not operated exclusively for charitable purposes and denied the exemption. We affirm.
I
Reference is made to the opinion of the District Court for a comprehensive statement of the facts. 358 F.Supp. 805, 806-810 (S.D.Ohio 1973).
The Hospital commenced this civil tax…
2Cases cited17 opinions
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Eastern Kentucky Welfare Rights Organization v. William E. Simon, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1974
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
12 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Lima Surgical Associates, Inc. Voluntary Employees' Beneficiary Ass'n Plan Trust v. United StatesUnited States Court of Claims · 1990
- Western Catholic Church v. CommissionerUnited States Tax Court · 1979
- Lowry Hosp. Ass'n v. Comm'rUnited States Tax Court · 1976
- Carle Foundation, an Illinois Not for Profit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1980
25 more not listed; retrieve them via the Exa API.