Professional Standards Review Organization v. Commissioner
United States Tax Court
Petitioner was organized as a professional standards review organization authorized by the Department of Health, Education, and Welfare to establish a physician-sponsored organization responsible for certifying the medical necessity of hospital admissions, the appropriateness of the level of care, and the quality of care rendered for federally subsidized health care programs such as Medicare and Medicaid.
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Petitioner was organized as a professional standards review organization authorized by the Department of Health, Education, and Welfare to establish a physician-sponsored organization responsible for certifying the medical necessity of hospital admissions, the appropriateness of the level of care, and the quality of care rendered for federally subsidized health care programs such as Medicare and Medicaid. Held, petitioner's principal purposes are to ensure effective and economical delivery of health care services to patients, and reduce unnecessary Federal spending on health care programs.…
1Opinion of the Court
Wilbur, Judge:
Respondent determined that petitioner does not qualify for exemption from Federal income tax under section 501(c)(3).1 Petitioner challenges respondent’s determination and has invoked the jurisdiction of this Court for a declaratory judgment pursuant to section 7428.2 The issue presented to us is whether petitioner is operated exclusively for charitable purposes within the meaning of section 501(c)(3) of the Code.
FINDINGS OF FACT
The case was submitted for decision on the stipulated administrative record under Rule 122, Tax Court Rules of Practice and Procedure. The stipulated…
2Cases cited3 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Baltimore Regional Joint Board Health & Welfare Fund v. CommissionerUnited States Tax Court · 1978
- Virginia Professional Standards Review Foundation v. BlumenthalDistrict Court, District of Columbia · 1979
3Cited by10 opinions
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- Kentucky Bar Foundation, Inc., etc. v. CommissionerUnited States Tax Court · 1982
- Indiana Crop Improv. Ass'n v. CommissionerUnited States Tax Court · 1981
- Quality Auditing Co. v. CommissionerUnited States Tax Court · 2000
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
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