Case Name: SONORA COMMUNITY HOSPITAL, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1968-08-12
Citations: 397 F.2d 814
Docket Number: No. 21642
Parties: SONORA COMMUNITY HOSPITAL, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 397
Pages: 814–814

Head Matter:
SONORA COMMUNITY HOSPITAL, a Corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 21642.
United States Court of Appeals Ninth Circuit.
Aug. 12, 1968.
Alvin L. Anderson (argued), Anderson & Morgan, San Jose, Cal., for appellant.
Louis M. Kauder (argued), Atty., Dept, of Justice, Mitchell Rogovin, Asst. Atty. Gen., Lester R. Uretz, Chief Counsel, Washington, D. C., for appellee.
Before JOHNSEN, BROWNING and CARTER, Circuit Judges.
Honorable Harvey M. Johnsen, Senior Judge, United States Court of Appeals for the Eighth Circuit, sitting by designation.

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).