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O'NEILL v. UNITED STATES

No. 18714.

410 F.2d 888 (1969)

Hugh A. O'NEILL and Elizabeth O'Neill, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

May 1, 1969.

Attorney(s) appearing for the Case

Lester B. Snyder, Dept. of Justice, Washington, D. C., for appellant; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on brief, Bernard Stuplinski, U. S. Atty., Carl H. Miller, Asst. U. S. Atty., Cleveland, Ohio, of counsel.

W. Dean Hopkins, Cleveland, Ohio, for appellees; H. Guy Hardy, Bert W. Moyar, McDonald, Hopkins, Hardy & Hollington, Cleveland, Ohio, on brief.

Jule M. Hannaford and Dorsey, Marquart, Windhorst, West & Halladay, Minneapolis, Minn., on brief as amicus curiae for Medical Group Management Assn.

Before O'SULLIVAN and PHILLIPS, Circuit Judges, and McALLISTER, Senior Circuit Judge.

HARRY PHILLIPS, Circuit Judge.

The central question before this Court is whether a professional business organization which is a corporation under state law is a corporation for federal tax purposes wthin the meaning of 26 U.S.C. § 7701(a) (3), which provides that: "The term `corporation' includes associations, joint-stock companies, and insurance companies." We hold that it is.

The United States appeals from...

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