Case One: You are a tax attorney and consultant to Doctor’s Hospital, a for-profit, physician-owned hospital. You are scheduled to give a presentation to the board regarding the advantages related to converting the hospital to not for profit tax status. What are your arguments? What are the board’s likely arguments to remain for profit? Case Two: You are the president and CEO of St. Michael’s Hospital for Children. You arrive at work to find TV cameras and news reporters in your office. A national news story had aired the previous evening calling into question the tax-exempt status of nonprofit hospitals related to the Illinois case. You feel compelled to address the issues raised in the Illinois case in particular and the general principles of tax-exempt hospitals from the local perspective. What does your press release say? Case Three: Related to the earlier case regarding St. Michael’s Hospital for Children, do you as the CEO have additional arguments against taxing authorities attempting to revoke a hospital’s tax-exempt status in lieu of the Affordable Care Act? Does the board have a different position based on the act?