Legal Opinion
Idaho Ambucare Center, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided June 9, 1995No. 93-36139PublishedCited by 18 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
We must decide whether physicians who were officers of a corporation operating a clinic are also employees of the corporation for federal income tax purposes.
I
Idaho Ambucare Center (“Ambucare”), an Idaho corporation, provides an out-patient surgery facility and support staff for physicians in the Nampa, Idaho area. Incorporated in 1982, Ambucare was initially owned by nine physicians, each of whom was a shareholder and a member of Ambucare’s Board of Directors. Dr. William Crepps was one of these original shareholders. Dr. Crepps also served as Ambucare’s secretary…
2Cases cited7 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Haag v. CommissionerUnited States Tax Court · 1987
- Spicer Accounting, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- Sargent v. CommissionerCourt of Appeals for the Eighth Circuit · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- In Re: Nell Carter, Debtor. Nell Carter v. Peter C. Anderson, Chapter 7trustee,appelleeCourt of Appeals for the Ninth Circuit · 1999
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Van Camp & Bennion v. United StatesCourt of Appeals for the Ninth Circuit · 2001
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
13 more not listed; retrieve them via the Exa API.