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BAPTIST HOSPITALS, INC. v. U.S.

No. 87-1390.

851 F.2d 1397 (1988)

BAPTIST HOSPITALS, INC., and BHI Management Corporation, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

July 12, 1988.

Attorney(s) appearing for the Case

John E. Evans, Friedman, Evans & Bishop, P.S.C., Louisville, Ky., argued for plaintiffs-appellants. With him on the brief was I. Jay Katz, Louisville, Ky. Also on the brief was Marion Edwyn Harrison, Washington, D.C., of counsel.

Joan I. Oppenheimer, Dept. of Justice, Washington, D.C., argued for defendant-appellee. With her on the brief were William S. Rose, Jr., Acting Asst. Atty. Gen., Michael L. Paup and Robert S. Pomerance, Washington, D.C.

Before FRIEDMAN, DAVIS, and MAYER, Circuit Judges.

OPINION

MAYER, Circuit Judge.

Baptist Hospitals, Inc. (Baptist Hospitals) and BHI Management Corporation (BHI) appeal the judgment of the United States Claims Court, 12 Cl.Ct. 189 (1987), that the denial by the Internal Revenue Service (IRS) of BHI's application for tax exempt status could not be contested through a complaint for declaratory judgment after BHI merged into Baptist Hospitals. We reverse.

Background

In December 1983...

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