Sonora Community Hospital, a Corporation v. Commissioner of Internal Revenue
397 F.2d 814
9th Cir.1968Check TreatmentThe 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).