Joint Ventures Between Non-Profit and For-Profit Healthcare Providers: Redlands Surgical Services v. Commissioner

In Redlands Surgical Services v. Commissioner, the U.S. Court of Appeals for the Ninth Circuit upheld a Tax Court decision denying section 501(c)(3) tax-exempt status to Redlands Surgical Services (the “taxpayer”). The Tax Court held that even though the taxpayer was a subsidiary...

Stephen M. Albrecht