Eugene E. Hembree, Jr., and Belle D. Hembree v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• although primary purpose of teaching hospital was training of physicians rather than treatment of patients, payments made to residents were primarily compensatory
• \primary purpose of the payment made to the taxpayer\ is controlling

Source: CourtListener parenthetical corpus (CC0).