Legal Opinion
REDLANDS SURGICAL SERVICES v. Commissioner
United States Tax Court
Decided July 19, 1999No. 11025-97XUnknown
1Opinion of the Court
113 T.C. No. 3
UNITED STATES TAX COURT REDLANDS SURGICAL SERVICES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11025-97X. Filed July 19, 1999. P is a nonprofit corporation. Its sole activity is participating as co-general partner with a for- profit corporation in a partnership that is general partner of an operating partnership that owns and operates an ambulatory surgery center. Held: On the facts involved herein, P has ceded effective control over the operations of the partnerships and the surgery center to private parties, conferring impermissible private benefit.…
2Cases cited44 opinions
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Eastern Kentucky Welfare Rights Organization v. William E. Simon, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1974
39 more not listed; retrieve them via the Exa API.