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MEMORIAL, INC. v. HARRIS

No. 78-3169.

655 F.2d 905 (1980)

MEMORIAL, INC., dba Memorial Hospital of Panorama City, a Delaware Corporation, Plaintiff-Appellee, v. Patricia HARRIS, Secretary of the United States Department of Health, Education and Welfare et al., Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied June 23, 1980.

Attorney(s) appearing for the Case

Henry Eigles, Dept. of HEW, Baltimore, Md., for defendants-appellants.

Steven Gourley (argued), Memel, Jacobs, Piernio & Gersh, Los Angeles, Cal., on brief; Arthur R. Chenen, Los Angeles, Cal., for plaintiff-appellee.

Before GOODWIN and TANG, Circuit Judges, and EAST, District Judge.

EAST, Senior District Judge:

This is a companion case to Pacific Coast Medical Enterprises v. Harris, 633 F.2d 123 (9th Cir. 1980), decided today. Here, a limited partnership was formed to become the successor to a corporate Medicare provider. The limited partner obtained the corporation's assets, including goodwill, by a 100 percent stock purchase and subsequent corporate dissolution. The limited partner then contributed these...

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