Sonora Cmty. Hosp., a Corp. v. Comm'r of Internal Revenue, 397 F.2d 814 (9th Cir. 1968). · Go Syfert
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Sonora Cmty. Hosp., a Corp. v. Comm'r of Internal Revenue, 397 F.2d 814 (9th Cir. 1968). Cases Citing This Book View Copy Cite
24 citation events across 4 distinct courts.
Strongest positive: University of Maryland Physicians v. Commissioner (tax, 1981-01-26)
Treatment trajectory · 1969 → 2026 · click a year to view as-of
1969 1997 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
cited Cited "see" University of Maryland Physicians v. Commissioner
Tax Ct. · 1981 · signal: see · confidence high
See generally Sonora Community Hospital v. Commissioner, 46 T.C. 519 (1966) , affd. per curiam 397 F.2d 814 (9th Cir. 1968) ; Lorain Avenue Clinic v. Commissioner, 31 T.C. 141 (1958) .
discussed Cited "see" B.H.W. Anesthesia Foundation, Inc. v. Commissioner (2×)
Tax Ct. · 1979 · signal: see · confidence high
See Sonora Community Hospital v. Commissioner , 46 T.C. 519 (1966) , affd. per curiam 397 F.2d 814 (9th Cir. 1968) ; Lorain Avenue Clinic v. Commissioner , 31 T.C. 141 (1958) .
cited Cited "see" Harding Hospital, Inc. v. United States
S.D. Ohio · 1973 · signal: see · confidence high
See Sonora Community Hospital v. Commissioner of Internal Revenue, 46 T.C. 519, 526 (1966), aff’d per curiam, 397 F.2d 814 (9th Cir. 1968).
discussed Cited "see" Maynard Hospital, Inc. v. Commissioner (2×)
Tax Ct. · 1969 · signal: see · confidence high
See Automobile Club of Michigan v. Commissioner , 353 U.S. 180 (1957) , and Sonora Community Hospital , 46 T.C. 519 (1966) , affirmed per curiam 397 F. 2d 814 (C.A. 9, 1968).
Retrieving the full opinion text from the archive…
SONORA COMMUNITY HOSPITAL, a Corporation, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
21642_1.
Court of Appeals for the Ninth Circuit.
Aug 12, 1968.
397 F.2d 814
Alvin L. Anderson (argued), Anderson & Morgan, San Jose, Cal., for appellant., Louis M. Kauder (argued), Atty., Dept, of Justice, Mitchell Rogovin, Asst. Atty. Gen., Lester R. Uretz, Chief Counsel, Washington, D. C., for appellee.
Johnsen, Browning, Carter.
Published
PER CURIAM:

The judgment is affirmed on the ground that there is substantial support in the record for the Tax Court’s determination that petitioner failed to carry its burden of establishing its entitlement in the years in question to the exemption under Internal Revenue Code of 1954, § 501(a) (c) (3).