Title
8--ALBRECHT 309-318
By
PageMaker 7.0
Description
NOTES 309 Tax Lawyer, Vol. 55, No. 1 NOTE JOINT VENTURES BETWEEN NON-PROFIT AND FOR-PROFIT HEALTHCARE PROVIDERS: REDLANDS SURGICAL SERVICES V. COMMISSIONER In Redlands Surgical Services v. Commissioner,1 the U.S. Court of Appeals for the Ninth Circuit upheld a Tax Court decision denying section 501(c)(3)2 tax-exempt status to Redlands Surgical Services (the “taxpayer”). The Tax Court held that even though the taxpayer was a subsidiary of a nonprofit charitable health system, the taxpayer’s...

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