Legal Opinion
St. Luke's Hospital of Kansas City v. United States
District Court, W.D. Missouri
Decided May 22, 1980No. 77-0679-CV-W-5PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM AND ORDER ENTERING JUDGMENT IN FAVOR OF PLAINTIFF
SCOTT O. WRIGHT, District Judge.
This is a civil action brought by St. Luke’s Hospital of Kansas City against the United States of America for the recovery of internal revenue taxes alleged to have been erroneously collected. Defendant contends that the taxes were correctly owed by plaintiff because the taxed income is unrelated to any of plaintiff’s exempt functions. Trial was held before the Court on these issues, and for the reasons stated below judgment is entered in favor of plaintiff.
FINDINGS OF FACT
1. St. Luke’s Hospital of…
2Cases cited11 opinions
- Helvering v. BlissSupreme Court of the United States · 1934
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Carle Foundation, an Illinois Not for Profit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1980
- Harrison v. Barker Annuity FundCourt of Appeals for the Seventh Circuit · 1937
- United Hospital Services, Inc. v. United StatesDistrict Court, S.D. Indiana · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- First National Bank of Fayetteville, Arkansas, of the Estate of Jesse W. Cannon, Deceased v. United StatesCourt of Appeals for the First Circuit · 1984
- Ia 80 Group, Inc. And Subsidiaries, Formerly Known as Iowa 80 Truckstop, Inc. And Subsidiaries v. United StatesCourt of Appeals for the Eighth Circuit · 2004
- American College of Physicians v. United StatesUnited States Court of Claims · 1983
- Midwest Research Institute v. United StatesDistrict Court, W.D. Missouri · 1983
- Carolina Farm & Power Equipment Dealers Ass'n v. United StatesDistrict Court, E.D. North Carolina · 1982
2 more not listed; retrieve them via the Exa API.