Already have an account? Sign in instead.
You stay signed in for 30 days on this browser.
Continue with Google Continue with MicrosoftNo account yet? Create a free one.
We sent a six-digit code.
It expires in ten minutes, works once, and only in this browser. Five wrong tries void it. Send another code.
Your account is live and the Cloudflare checks are off for this browser.
4 canonical passages across 3 cases, quoted by 12 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from Hi-Plains Hospital v. United States.
| # | Case | Flag | Canonical passage | Citers |
|---|---|---|---|---|
| 1 | Hi-Plains Hospital v. United States Anchor | green | “conducted on a scale larger than is 'reasonably necessary” | 4 |
| 2 | Geisinger Health Plan v. Commissioner of Internal Revenue Service | green | “on the ground that its activities are an integral part of the exempt activities of the parent organization” | 3 |
| 3 | Geisinger Health Plan v. Commissioner | green | “larger than is reasonably necessary to accomplish the purposes of the exempt entities” | 3 |
| 4 | Geisinger Health Plan v. Commissioner | green | “any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of the purpose or function constituting the ba…” | 2 |
A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.