Legal Opinion
St. David's Health Care System v. United States
Court of Appeals for the Fifth Circuit
Decided November 7, 2003No. 02-50959, 02-51312PublishedCited by 18 opinions
1Opinion of the Court
EMILIO M. GARZA, Circuit Judge:
St. David’s Health Care System, Inc. (“St. David’s”) brought suit in federal court to recover taxes that it paid under protest. St. David’s argued that it was a charitable hospital, and therefore tax-exempt under 26 U.S.C. § 501(c)(3). The Government responded that St. David’s was not entitled to a tax exemption because it had formed a partnership with a for-profit company and ceded control over its operations to the for-profit entity. Both St. David’s and the Government filed motions for summary judgment. The district court granted St. David’s motion, and…
2Cases cited19 opinions
- Reeves v. Sanderson Plumbing Products, Inc.Supreme Court of the United States · 2000
- 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
- Valdez v. CockrellCourt of Appeals for the Fifth Circuit · 2001
- Wyatt v. Hunt Plywood Co IncCourt of Appeals for the Fifth Circuit · 2002
14 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Minter v. Great American Insurance Co. of New YorkCourt of Appeals for the Fifth Circuit · 2005
- New Orleans Assets, L.L.C. v. WoodwardCourt of Appeals for the Fifth Circuit · 2004
- Sommers v. Katy Steel Co. (In re Contractor Technology, Ltd.)United States Bankruptcy Court, S.D. Texas · 2006
- Chavarria v. Despachos Del Notre, Inc.District Court, S.D. Texas · 2005
13 more not listed; retrieve them via the Exa API.