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HI-PLAINS HOSPITAL v. UNITED STATES

No. 81-1082.

670 F.2d 528 (1982)

HI-PLAINS HOSPITAL, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

March 15, 1982.

Attorney(s) appearing for the Case

Smith, Baker, Field & Clifford, Inc., Edward R. Smith, Lubbock, Tex., for plaintiff-appellant.

William W. Guild, Dept. of Justice, Tax Division, Dallas, Tex., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief Appellate, Richard Farber, R. Bruce Johnson, Michael J. Roach, Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.

Before CLARK, Chief Judge, RUBIN and TATE, Circuit Judges.

CLARK, Chief Judge:

Hi-Plains Hospital (Hi-Plains) appeals from the district court's decision holding that pharmaceutical sales to nonhospital patients generated taxable business income unrelated to the tax-exempt operations of Hi-Plains. We reverse in part and remand in part.

I

Hi-Plains was established in 1945 to provide hospital and other related services to its members. Hi-Plains is located in Hale Center, Texas, a small town of about 2,250 people...

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