B.H.W. Anesthesia Foundation, Inc. v. Commissioner
United States Tax Court
Petitioner is the nonprofit incorporation of the department of anesthesiology of a sec. 501(c)(3), I.R.C. 1954, teaching hospital. Petitioner's member physicians are all staff members of the hospital and faculty members of Harvard University Medical School, another organization described in sec. 501(c)(3). Petitioner collects sizable sums for the services of its members and disburses them to the members as salaries and to the hospital as hospital charges.
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Petitioner is the nonprofit incorporation of the department of anesthesiology of a sec. 501(c)(3), I.R.C. 1954, teaching hospital. Petitioner's member physicians are all staff members of the hospital and faculty members of Harvard University Medical School, another organization described in sec. 501(c)(3). Petitioner collects sizable sums for the services of its members and disburses them to the members as salaries and to the hospital as hospital charges. The members' salaries and noncash benefits are reasonable in amount and are not merely a distribution of petitioner's profits in the guise…
1Opinion of the Court
OPINION
Tietjens, Judge:
Respondent has failed to determine whether petitioner qualifies for exemption from Federal income tax under section 501(c)(3).1 The issue is whether petitioner is operated for the private benefit of its members.
This case was submitted for decision on a stipulated administrative record under Rules 122 and 217, Tax Court Rules of Practice and Procedure. The stipulated record is incorporated herein by reference.
Petitioner B.H.W. Anesthesia Foundation is a nonprofit Massachusetts corporation. Its principal place of business is located in Boston, Mass. Petitioner filed its…
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