Trombetta v. G.P. Landscape Design, Inc.

How courts have described this case

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

• focusing on \whether comparable services would cost as much if obtained from an outside source in an arm's-length transaction\
• organization granted exemption was the incorporation of the affiliated hospital’s department of anesthesiology, and most control rested directly or indirectly with the department’s chairman
• organization granted exemption was the incorporation of the affiliated hospital's department of anesthesiology, and most control rested directly or indirectly with the department's chairman
• court should consider all facts and circumstances surrounding petitioner’s operations in determining whether comparable services would cost as much if obtained from an outside source in an arm’s length transaction
• organization granted exemption was the incorporation of the affiliated hospital's department of anesthesiology, and most control rested directly or indirectly with the department's chairman
• in which the organization was requesting initial qualification under sec. 501(c)(3), where it filed its petition more than 270 days after filing its application for recognition of exemption; the Internal Revenue Service conceded this jurisdictional point, 72 T.C. at 682 n. 2

Source: CourtListener parenthetical corpus (CC0).