Nielsen v. Commissioner
United States Tax Court
For more than 5 years preceding Mar. 31, 1964, Oak Park operated a hospital in Stockton, Calif. On Aug. 14, 1961, Oak Park purchased a hospital in Los Angeles, Calif. Although the two hospitals shared some management and professional services, each hospital had a separate medical staff, served patients living primarily within its own geographical area, and functioned independently of the other hospital.
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For more than 5 years preceding Mar. 31, 1964, Oak Park operated a hospital in Stockton, Calif. On Aug. 14, 1961, Oak Park purchased a hospital in Los Angeles, Calif. Although the two hospitals shared some management and professional services, each hospital had a separate medical staff, served patients living primarily within its own geographical area, and functioned independently of the other hospital. After a dispute arose among the shareholders of Oak Park, an agreement was reached to split up Oak Park into two corporations. On Mar. 31, 1964, Oak Park distributed to a group of its…
1Opinion of the Court
Riener C. Nielsen, Petitioner v. Commissioner of Internal Revenue, Respondent; Gene E. Moffatt and Edith Moffatt, Petitioners v. Commissioner of Internal Revenue, Respondent
Nielsen v. Commissioner
Docket Nos. 2893-70, 2894-70
United States Tax Court
61 T.C. 311; 1973 U.S. Tax Ct. LEXIS 13; 61 T.C. No. 33;
November 27, 1973, Filed
Decisions will be entered for the respondent.
For more than 5 years preceding Mar. 31, 1964, Oak Park operated a hospital in Stockton, Calif. On Aug. 14, 1961, Oak Park purchased a hospital in Los Angeles, Calif. Although the two hospitals shared some management and…
2Cases cited8 opinions
- Coady v. CommissionerUnited States Tax Court · 1960
- United States v. W. W. Marett and Ruth MarettCourt of Appeals for the Fifth Circuit · 1963
- Elliott v. CommissionerUnited States Tax Court · 1959
- Badanes v. CommissionerUnited States Tax Court · 1962
- Burke v. CommissionerUnited States Tax Court · 1964
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