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ST. DAVID'S HEALTH CARE SYSTEM v. U.S.

Nos. 02-50959, 02-51312.

349 F.3d 232 (2003)

ST. DAVID'S HEALTH CARE SYSTEM, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

November 7, 2003.

Attorney(s) appearing for the Case

John J. McKetta, III, Robert J. Hearon, Jr. (argued), Boyce C. Cabaniss, Graves, Dougherty, Hearon & Moody, Terry Lee Vanderburg, Austin, TX, for Plaintiff-Appellee.

Teresa Ellen McLaughlin, Judith Ann Hagley (argued), U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellant.

Sedora Jefferson, David Allan Smith, Austin, TX, for City of Austin, TX, Amicus Curiae.

Before EMILIO M. GARZA and DENNIS, Circuit Judges, and VANCE, District Judge.

EMILIO M. GARZA, Circuit Judge:

St. David's Health Care System, Inc. ("St. David's") brought suit in federal court to recover taxes that it paid under protest. St. David's argued that it was a charitable hospital, and therefore tax-exempt under 26 U.S.C. § 501(c)(3). The Government responded that St. David's was not entitled to a tax exemption because it had formed a partnership with a for-profit company and ceded control over its operations to the for-profit...

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