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In Covenant Healthcare System, Inc v City of Wauwatosa, Appeal Nos 2009AP1469 and 2009AP1470 (August 10, 2010), a Wisconsin court of appeals reversed a trial court's ruling that an outpatient clinic affiliated with a traditional hospital was tax-exempt
In Provena Covenant Medical Center, et al. v. The Dept. of Revenue, et al., Docket No. 107328 (Mar. 18, 2010), a very divided Illinois Supreme Court held that Provena Hospitals was not entitled to tax exemption on property it used to operate a hospital located in Urbana, Illinois
