When the IRS issued a revenue ruling reducing the amount of indigent care a hospital must provide in order to qualify for the exemption, a welfare organization and several indigent individuals sought judicial review.

• 当国内税务局颁布了一则税务裁定，减少了医院为符合免税要求而必须提供的贫困护理工作量时，福利组织之一和若干贫困者原告继而寻求司法复审。