Legal Opinion
Baptist Hospitals, Inc., and Bhi Management Corporation v. The United States
Court of Appeals for the Federal Circuit
Decided July 12, 1988No. 87-1390PublishedCited by 6 opinions
1Opinion of the Court
OPINION
MAYER, Circuit Judge.
Baptist Hospitals, Inc. (Baptist Hospitals) and BHI Management Corporation (BHI) appeal the judgment of the United States Claims Court, 12 Cl.Ct. 189 (1987), that the denial by the Internal Revenue Service (IRS) of BHI’s application for tax exempt status could not be contested through a complaint for declaratory judgment after BHI merged into Baptist Hospitals. We reverse.
Background
In December 1983, BHI, a corporation formed in Kentucky to provide management services to health care organizations, applied for tax exempt status under section 501(c)(3) of the Internal…
2Cases cited7 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Friends of Soc. of Servants of God v. CommissionerUnited States Tax Court · 1980
- Create (Christian, Research, Education, Action, Technical Enterprise), Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Central University of Kentucky v. Walters' Exrs.Court of Appeals of Kentucky · 1906
- Urantia Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1982
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3Cited by6 opinions
- United States v. HardageDistrict Court, W.D. Oklahoma · 1989
- New Dynamics Foundation v. United StatesUnited States Court of Federal Claims · 2006
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- McLennan v. United StatesUnited States Court of Claims · 1991
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