Redlands Surgical Servs. v. Comm'r of Internal Revenue, 242 F.3d 904 (9th Cir. 2001). · Go Syfert
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Redlands Surgical Servs. v. Comm'r of Internal Revenue, 242 F.3d 904 (9th Cir. 2001). Cases Citing This Book View Copy Cite
21 citation events (16 in the last 25 years) across 4 distinct courts.
Strongest positive: St. David's Health Care System v. United States (ca5, 2003-11-07)
Treatment trajectory · 2003 → 2026 · click a year to view as-of
2003 2014 2026
Top citers, strongest first. 7 distinct citers. How cited ↗
examined Cited as authority (rule) St. David's Health Care System v. United States (3×) also: Cited "see"
5th Cir. · 2003 · confidence medium
Redlands Surgical Servs. v. Commissioner, 242 F.3d 904, 904-05 (9th Cir.2001).
examined Cited as authority (rule) St David's Hlth Care v. United States (3×) also: Cited "see"
5th Cir. · 2003 · confidence medium
Redlands Surgical Servs. v. Commissioner, 242 F.3d 904, 904-05 (9th Cir. 2001).
cited Cited "see" Association for Honest Attorneys v. Commissioner
Tax Ct. · 2018 · signal: see · confidence high
See Redlands Surgical Servs. v. Commissioner, 113 T.C. 47, 71 (1999), aff’d, 242 F.3d 904 (9th Cir. 2001).
cited Cited "see" Capital Gymnastics Booster Club, Inc. v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Redlands Surgical Servs., Inc. v. Commissioner , 113 T.C. 47 , 74-75 (1999) , aff'd , 242 F.3d 904 (9th Cir. 2001) .
discussed Cited "see" Commissioner
unknown court · Thomas B\"" · signal: see · confidence high
See Redlands Surgical Servs. v. Commissioner, 113 T.C. 47 , 72 (1999) , affd. per curiam 242 F.3d 904 (9th Cir. 2001) . "[T]he presence of a single * * * [non-exempt] purpose, if substantial in nature, will destroy the exemption regardless of the number or importance of truly * * * [exempt] purposes." Better Bus.
discussed Cited "see" Commissioner
unknown court · Thomas B.\"" · signal: see · confidence high
See Redlands Surgical Servs. v. Commissioner, 113 T.C. 47 , 72 (1999) , affd. per curiam 242 F.3d 904 (9th Cir. 2001) . "[T]he presence of a single * * * [non-exempt] purpose, if substantial in nature, will destroy the exemption regardless of the number or importance of truly *318 * * * [exempt] purposes." Better Bus.
discussed Cited "see" Commissioner
unknown court · Thomas B.\"" · signal: see · confidence high
See Redlands Surgical Servs. v. Commissioner, 113 T.C. 47 , 72 (1999) , affd. per curiam 242 F.3d 904 (9th Cir. 2001) . "[T]he presence of a single * * * [non-exempt] purpose, if substantial in nature, will destroy the exemption regardless of the number or importance *303 of truly * * * [exempt] purposes." Better Bus.
Retrieving the full opinion text from the archive…
REDLANDS SURGICAL SERVICES, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
99-71253.
Court of Appeals for the Ninth Circuit.
Mar 15, 2001.
242 F.3d 904
2001 U.S. App. LEXIS 3937
Douglas M. Mancino, James L. Malone III, Robert C. Louthian III, McDermott, Will & Emery, Los Angeles, California, for the petitioner-appellant., Paula M. Junghans, Acting Assistant Attorney General; Gary R. Allen, Teresa E. McLaughlin, United States Department of Justice, Washington, D.C., for the respondent-appellee.
Browning, Brunetti, Hawkins.
Cited by 16 opinions  |  Published
PER CURIAM:

We deny the petition for review on the grounds stated by the tax court in Redlands Surgical Servs. v. C.I.R, 113 T.C. 47, 1999 WL 513862 (1999). Specifically, we adopt the tax court’s holding that appellant Redlands Surgical Services “has ceded effective control over the operations of the partnerships and the surgery center to private parties, conferring impermissible private benefit. [Redlands Surgical Services] is therefore not operated exclusively for exempt purposes within the meaning of § 501(c)(3), I.R.C.1986.” Id at 47. We also affirm the tax court’s conclusion that the benefit conferred on private parties by the surgery center’s operations prevents[*905] Redlands Surgical Services from attaining tax exempt status under the integral part doctrine.

Petition for Review DENIED.