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§1395

53 cases·8 followed·3 distinguished·2 criticized·3 overruled·37 cited—15% support

Statute Text — 26 U.S.C. §1395

Statute text not available for this section.

53 Citing Cases

DIST. Paul Andrew Frutiger, Petitioner 162 T.C. No. 5 · 2024

Like the Supreme Court, we view section 6330(d)(1) and the ultimate holding in Boechler as distinguishable from this case. Second, the amicus asserts that a jurisdictional interpretation of the section 6015(e)(1)(A) filing deadline conflicts with the Supreme Court’s holding in Auburn. In Auburn, 568 U.S. at 152, the Supreme Court had to determine whether a 180-day deadline to request a hearing with a review board to challenge reimbursement amounts under 42 U.S.C. § 1395oo(a)(3) was jurisdictiona

CRIT. Osteopathic Medical Oncology and Hematology, P.C., Petitioner 113 T.C. No. 26 · 1999

We disagree with respondent's likening the facts herein to "prescription drugs in a drug store -- drugs which are clearly merchandise requiring the use of inventories." When a drug store sells drugs, there is little if any specialized and personalized service element attendant to the sale.

Osteopathic Medical Oncology & Hematology, P.C. v. Commissioner 113 T.C. 376 · 1999

1395x(s) (1994); see also 42 C.F.R. secs. 410.10, 410.26, 410.27 (1998). Respondent is also unduly impressed by the fact that petitioner’s physicians do not administer the treatments and are generally not present when treatments are administered by oncology nurses. This is irrelevant to the inquiry of whether petitioner is selling a service or

John C. Trimmer & Susan Trimmer, Petitioners · 2017

1395gg(c) (2012 & Supp. I 2013)) (all using the phrase "against equity and good conscience"). In Groseclose v. Bowen, 809 F.2d 502 (8th Cir. 1987), the court considered the meaning of"against equity and good conscience" as it appears in 42 U.S.C. sec. 404(b) (relating to adjustment or recovery ofFederal old-age, survivors, and disability benef

E. Bruce & Denise A. Agness DiDonato, Petitioner T.C. Memo. 2013-11 · 2013

1395nn, and/or the Anti-KickbackAct, 42 U.S.C. sec. 1320a-7b. In this regard, DiDonato testified that during the years at issue he sought out the advice of a law firm in Washington, D.C. (Washington), to review ASC's activities as they related to the Stark Act and the Anti-Kickback Act. The Stark Act prohibits medical providers and hospitals f

Swallows Holding, Ltd., Petitioner 126 T.C. No. 6 · 2006

1395cc(b)(2) (“Secretary may [act] * * * as may be specified in regulations”)]; United States v. Haggar Apparel Co., 526 U.S. 380 (1999)[issued under 19 U.S.C. sec. 1502(a) (Secretary may “establish and promulgate such rules and regulations not inconsistent with the law”)]; AT&T Corp. v. Ia. Util. Bd., 525 U.S. 366 (1999)[issued under 47 U.S.C

Swallows Holding, Ltd. v. Commissioner 126 T.C. 96 · 2006

1395cc(b)(2) ((“Secretary may [act] * * * as may be specified in regulations”)); United States v. Haggar Apparel Co., 526 U.S. 380 (1999) (issued under 19 U.S.C. sec. 1502(a) ((Secretary may “establish and promulgate such rules and regulations not inconsistent with the law”)); AT&T Corp. v. Ia. Util. Bd., 525 U.S. 366 (1999) (issued under 47 U

Natl Infusion Center v. Becerra 116 F.4th 488 · Cir.
Bristol Myers Squibb Co v. Secretary United States Department of HHS · Cir.
DaVita, Inc. v. Marietta Mem. Hosp. 978 F.3d 326 · Cir.
Turecamo v. Commissioner 64 T.C. 720 · 1975
Kwai Wong v. David Beebe 732 F.3d 1030 · Cir.
Memorial Hermann v. CIR · Cir.
Boehringer Ingelheim Pharms., Inc. v. Dep't of Health & Hum. Servs. · Cir.
Jordan Hospital, Inc. v. Shalala 276 F.3d 72 · Cir.
State of Texas v. USA 945 F.3d 355 · Cir.
State of Texas v. USA · Cir.
State of Texas v. USA · Cir.
General Medicine, P.C. v. Alex Azar 963 F.3d 516 · Cir.
Kong v. Scully 341 F.3d 1132 · Cir.
Benjamin B. & Dorina Micorescu, Petitioner T.C. Memo. 1998-398 · 1998
Archer v. Commissioner 73 T.C. 963 · 1980
Raizel Blumberger v. Ian Tilley 115 F. 4th 1113 · Cir.
Dayton Area Chamber of Com. v. Robert F. Kennedy, Jr. · Cir.
Buller v. Comm'r · Cir.
Pharmaceutical Research and Manufacturers of America v. Stolfi · Cir.
Novartis Pharmaceuticals Corp v. Secretary United States Department of Health · Cir.
Novo Nordisk Inc v. Secretary US Dept & Health and Human Services · Cir.
Buller v. Comm'r · Cir.
Buller v. Comm'r · Cir.
DiCarlo v. St. Mary Hospital 530 F.3d 255 · Cir.
United States v. $186,416.00 in U.S. Currency 642 F.3d 753 · Cir.
Thomas More Law Center v. Obama 651 F.3d 529 · Cir.
Michigan Spine & Brain Surgeons, PLLC v. State Farm Mutual Automobile Insurance 758 F.3d 787 · Cir.
Nick Coons v. Jacob Lew · Cir.
Nick Coons v. Jacob Lew 762 F.3d 891 · Cir.
Liberty University v. Timothy Geithner · Cir.
Class Five Nevada v. Dow Corning Corp. (In Re Dow Corning Corp.) 280 F.3d 648 · Cir.
United States v. Medshares Mgmt Grp · Cir.
Thomas More Law Center v. Barack Obama · Cir.
United States v. Chandler · Cir.
DiCarlo v. St Mary Hosp · Cir.
Fish v. Kobach 840 F.3d 710 · Cir.
Nancy Rubel v. Commissioner Internal Revenue 856 F.3d 301 · Cir.
Matuszak v. Commissioner of Internal Revenue 862 F.3d 192 · Cir.
UAW v. Honeywell Int'l, Inc. · Cir.
Liberty University v. Timothy Geithner 671 F.3d 391 · Cir.
Liberty University v. Timothy Geithner · Cir.
Bostrom v. Nancy-Ann Min De Parle 212 F.3d 1084 · Cir.
In Re Dow Corning Corporation, Debtor. Class Five Nevada (00-2516) Janet S. Lacy, Individually and on Behalf of Her Minor Child, Andrea Lane Atherton Jama Nmi Russano, Individually and as Guardian for Richard Todd Russano Michael Nmi Russano Andrea Lane Atherton, a Minor Richard Todd Russano, a Minor (00-2517) 1,300 Australian Tort (00-2518) Martha S. Jacobs (00-2520) Helen D. Schroeder (00-2521) Beatrix Shishido (00-2522) Pennsylvania Coordinated Silicone Breast Implant Litigation (00-2523) Karen L. Hustead (00-2524) Certain Foreign (00-2525) Hartford Accident and Indemnity Company Hartford Fire Insurance Company Nutmeg Insurance Company First State Underwriters Agency of New England Reinsurance Corporation Twin City Fire Insurance Company Excess Insurance Company First State Insurance Company (01-1001) United States of America (01-1102) New Zealand (01-1349) v. Dow Corning Corporation, Debtor Official Committee of Tort the Dow Chemical Company Corning, Incorporated Official Committee of Physician Creditors Hartford Accident and Indemnity Company Hartford Fire Insurance Company Nutmeg Insurance Company First State Underwriters Agency of New England Reinsurance Corporation Twin City Fire Insurance Company Excess Insurance Company First State Insurance Company Certain Lloyds of London Underwriters Certain London Market Insurance Companies 280 F.3d 648 · Cir.
United States of America, Ex Rel. A+ Homecare, Inc. v. Medshares Management Group, Inc. Trevecca Home Health Services, Inc., Stephen H. Winters 400 F.3d 428 · Cir.
Abston v. Commissioner 691 F.3d 992 · Cir.
United States ex rel. Shannon Martin, M.D. v. Darren Hathaway 63 F.4th 1043 · Cir.

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