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CARLE FOUNDATION v. UNITED STATES

No. 79-1273.

611 F.2d 1192 (1979)

CARLE FOUNDATION, an Illinois not for profit Corporation, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided November 29, 1979.

As Modified on Denial of Rehearing February 1, 1980.

Attorney(s) appearing for the Case

R. Bruce Johnson, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Lawrence Gerber, Chicago, Ill., for plaintiff-appellee.

Before FAIRCHILD, Chief Judge, and SWYGERT and SPRECHER, Circuit Judges.

SPRECHER, Circuit Judge.

The question raised in this appeal is whether the sales by a tax-exempt hospital pharmacy to a nonexempt clinic and to the clinic's private patients give rise to unrelated business taxable income. We hold that they do and therefore reverse the judgment of the lower court.

I

The Carle Foundation, which is composed of the Carle Foundation Hospital and the Carle Foundation Pharmacy, has been exempt

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