1. Home
  2. Browse Decisions
  3. F.3d
  4. 381 F.3d
  5. 381 F.3d 1156 (2004)
 

VENTAS, INC. v. U.S.

No. 03-5171.

381 F.3d 1156 (2004)

VENTAS, INC., (formerly, Hillhaven Corp. and Vendor, Inc.), Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

DECIDED: August 24, 2004.

Attorney(s) appearing for the Case

Michael C. Durney, Law Offices of Michael C. Durney, of Washington, DC, argued for plaintiff-appellant.

Gilbert S. Rothenberg, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Eileen J. O'Connor, Assistant Attorney General; and Teresa T. Milton, Attorney. Of counsel was Steven W. Parks, Attorney.

Before CLEVENGER, RADER, and SCHALL, Circuit Judge.

SCHALL, Circuit Judge.

Ventas, Inc. ("Ventas") is a real estate company that owns and leases hospitals, nursing centers, and personal care facilities throughout the United States. The Internal Revenue Service ("IRS") determined that it had miscalculated its alternative minimum tax ("AMT") liability and as a result had underpaid its income taxes for tax years 1990, 1991, and 1992. It therefore assessed Ventas additional income taxes for those years. Ventas paid the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases