MICHAEL REESE HOSP. AND MEDICAL CENTER v. U.S.

No. 86 C 4074.

684 F.Supp. 986 (1988)

MICHAEL REESE HOSPITAL AND MEDICAL CENTER, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, E.D.

May 2, 1988.


Attorney(s) appearing for the Case

David A. Kapelman, New York City, for plaintiff.

Seth G. Heald, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM OPINION AND ORDER

CONLON, District Judge.

The parties have submitted cross-motions for summary judgment that are dispositive of plaintiff's entire claim for tax refunds. For the following reasons, the court grants defendant's motion.

Facts

The facts are not in dispute. Plaintiff is a tax-exempt organization under Sections 501(a) and 501(c)(3) of the Internal Revenue Code of 1954, as amended ("Code"), 26 U.S.C. § 1...

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