Sonora Community Hospital, a Corporation v. Commissioner of Internal Revenue
SONORA COMMUNITY HOSPITAL, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sonora Cmty. Hosp., a Corp. v. Comm'r of Internal Revenue, 397 F.2d 814 (9th Cir. 1968)
Opinion
PER CURIAM:
The judgment is affirmed on the ground that there is substantial support in the record for the Tax Court’s determination that petitioner failed to carry its burden of establishing its entitlement in the years in question to the exemption under Internal Revenue Code of 1954, § 501(a) (c) (3).
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