Redlands will ask for rehearing, may appeal to Supreme Court.

Issues related to plans by Redlands Surgical Services, Inc. to petition for a US 9th Circuit Court of Appeals rehearing and perhaps file for a US Supreme Court hearing if the first effort fails are examined, focusing on the details of the 9th Circuit's agreement with the Tax Court's 83-page opinion against Redlands and case law implications. The US Tax Court ruled that Redlands could not claim tax exempt status when it entered a joint venture with a for-profit entity.