Legal Opinion
Carle Foundation, an Illinois Not for Profit Corporation v. United States
Court of Appeals for the Seventh Circuit
Decided February 1, 1980No. 79-1273PublishedCited by 26 opinions
1Opinion of the Court
SPRECHER, Circuit Judge.
The question raised in this appeal is whether the sales by a tax-exempt hospital pharmacy to a nonexempt clinic and to the clinic’s private patients give rise to unrelated business taxable income. We hold that they do and therefore reverse the judgment of the lower court.
I
The Carle Foundation, which is composed of the Carle Foundation Hospital and the Carle Foundation Pharmacy, has been ex empt from federal income taxes since 1949 under 26 U.S.C. § 501(c)(3) and its predecessor statute. The Foundation rents out office space within its complex to the Carle Clinic…
2Cases cited9 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- O'MALLEY v. WoodroughSupreme Court of the United States · 1939
- Scripture Press Foundation v. United StatesUnited States Court of Claims · 1961
- American Institute for Economic Research v. The United StatesUnited States Court of Claims · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Amato v. Western Union International, Inc.Court of Appeals for the Second Circuit · 1985
- Amato v. Western Union International, Inc.Court of Appeals for the Second Circuit · 1985
- Roy E. Dooley, Jr. v. American Airlines, Inc.Court of Appeals for the Seventh Circuit · 1986
- Salomon Inc. v. United StatesCourt of Appeals for the Second Circuit · 1992
- Geisinger Health Plan v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1993
21 more not listed; retrieve them via the Exa API.