Jump To • Introduction • Questions Presented For Review • List Of All Parties • Table Of Contents • Table Of Cited Authorities • Jurisdiction • Statement Of The Case • Reasons For Granting The Petition • Appendix A. Opinion of the United States Tax Court, filed July 14, 2000 • Appendix B. Opinion of the United States Court of Appeals for the Seventh Circuit, filed April 8, 2001 • Appendix C. House of Representatives Congressional Record, July 12, 1996 • Appendix D. United States Senate Congressional Record, September 10, 1996 • Appendix E. Letter from University of Chicago Hospitals Human Resources Department, November 13, 2000

TABLE OF CONTENTS

QUESTIONS PRESENTED FOR REVIEW . . . . . . . ...............i

LIST OF ALL PARTIES................................................ iv

TABLE OF CONTENTS . . . . . . . . . . . . . . . . . . . . ..................v

TABLE OF CITED AUTHORITIES . . . . . . . . . . . . . .............vii

REQUEST FOR WRIT OF CERTIARI..... . . . . . . . . . .......... 1

JURISDICTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............. 1

STATEMENT OF THE CASE..........................................2

REASONS FOR GRANTING THE PETITION.....................10

APPENDICES

• A. Opinion of the United States Tax Court, filed July 14, 2000
• B. Opinion of the United States Court of Appeals for the Seventh Circuit, filed April 8, 2001
• C. House of Representatives Congressional Record, July 12, 1996
• D. United States Senate Congressional Record, September 10, 1996
• E. Letter from University of Chicago Hospitals Human Resources Department, November 13, 2000