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B.H.W. ANESTHESIA FOUNDATION, INC. v. COMMISSIONER

Docket No. 1316-78X.

72 T.C. 681 (1979)

B.H.W. ANESTHESIA FOUNDATION, INC. v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 24, 1979.

Attorney(s) appearing for the Case

Douglas A. Nadeau, for the petitioner.

Byron J. Furseth, for the respondent.

OPINION

TIETJENS, Judge:

Respondent has failed to determine whether petitioner qualifies for exemption from Federal income tax under section 501(c)(3).1 The issue is whether petitioner is operated for the private benefit of its members.

This case was submitted for decision on a stipulated administrative record under Rules 122 and 217, Tax Court Rules of Practice and Procedure...

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