1. Home
  2. Browse Decisions
  3. F.2d
  4. 624 F.2d
  5. 624 F.2d 428 (1980)
 

HCSC-LAUNDRY v. UNITED STATES

No. 79-2286.

624 F.2d 428 (1980)

HCSC-LAUNDRY, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided June 6, 1980.

As Amended June 10, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Leonard J. Henzke, Jr., David English Carmack (argued) Tax Division, Dept. of Justice, Washington, D. C., for appellant; Peter F. Vaira, U. S. Atty., Philadelphia, Pa., of counsel.

Norman A. Peil, Jr. (argued), Michael J. Egan, Peil & Egan, P. C., Easton, Pa., for appellee.

Steven John Fellman, Henry Ashton Hart, Loomis, Owen, Fellman & Howe, Washington, D. C., for amicus curiae Textile Rental Services Association of America.

Thomas C. Brickle, Washington, D. C., for amicus curiae Intern. Fabricare Institute.

Before ROSENN, SLOVITER, Circuit Judges and LAYTON, District Judge.

OPINION OF THE COURT

SLOVITER, Circuit Judge.

I.

On this appeal by the IRS from summary judgment entered against it, we must decide whether Congress, in enacting section 501(e) of the Internal Revenue Code, which specifically permits joint hospital facilities performing specified services to be treated as tax exempt charitable organizations under section 501(c)(3) of the Code, intended that joint hospital facilities performing services not specifically...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases