Memorial, Inc. v. Harris

655 F.2d 905 MEMORIAL, INC., dba Memorial Hospital of Panorama City, a Delaware Corporation, Plaintiff-Appellee, v. Patricia HARRIS, * Secretary of the United States Department of Health, Education and Welfare et al., Defendants-Appellants. No. 78-3169. United States Court of Appeals, Ninth Circuit. March 28, 1980. Rehearing Denied June 23, 1980. Henry Eigles, Dept. of HEW, Baltimore, Md., for defendants-appellants. Steven Gourley (argued), Memel, Jacobs, Piernio & Gersh, Los Angeles, Cal., on brief; Arthur R. Chenen, Los Angeles, Cal., for plaintiff-appellee. Appeal from the United States District Court For the Central District of California. Before GOODWIN and TANG, Circuit Judges, and EAST, ** District Judge. EAST, Senior District Judge: This is a companion case to Pacific Coast Medical Enterprises v. Harris, 633 F.2d 123 (9th Cir. 1980), decided today. Here, a limited partnership was formed to become the successor to a corporate Medicare provider. The limited partner obtained the corporation's assets, including goodwill, by a 100 percent stock purchase and subsequent corporate dissolution. The limited partner then contributed these assets to the partnership. Memorial,…