IDAHO AMBUCARE CENTER, INC. v. U.S.

No. 93-36139.

57 F.3d 752 (1995)

IDAHO AMBUCARE CENTER, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 9, 1995.


Attorney(s) appearing for the Case

Bridget M. Rowan, U.S. Dept. of Justice, Washington, DC, for defendant-appellant.

William A. Morrow, White, Peterson, Pruss, Morrow & Gigray, Nampa, ID, for plaintiff-appellee.

Before: NOONAN, O'SCANNLAIN, and LEAVY, Circuit Judges.


O'SCANNLAIN, Circuit Judge:

We must decide whether physicians who were officers of a corporation operating a clinic are also employees of the corporation for federal income tax purposes.

I

Idaho Ambucare Center ("Ambucare"), an Idaho corporation, provides an out-patient surgery facility and support staff for physicians in the Nampa, Idaho area. Incorporated in 1982, Ambucare was initially owned by nine physicians, each of whom was a shareholder and...

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