Legal Opinion
Geisinger Health Plan v. Commissioner of Internal Revenue Service
Court of Appeals for the Third Circuit
Decided July 27, 1994No. 93-7699PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
LEWIS, Circuit Judge.
In Geisinger Health Plan v. Commissioner of Internal Revenue, 985 F.2d 1210 (3d Cir.1993) (“Geisinger I”), we held that the Geisinger Health Plan (“GHP”), a health maintenance organization (“HMO”), was not entitled to exemption from federal income taxation as a charitable organization under 26 U.S.C. § 501(c)(3). We remanded the case for determination of whether GHP was entitled to exemption from taxation by virtue of being an integral part of the Geisinger System (the “System”), a comprehensive health care system serving northeastern and northeentral…
2Cases cited21 opinions
- Inwood Laboratories, Inc. v. Ives Laboratories, Inc.Supreme Court of the United States · 1982
- Burnet v. HarmelSupreme Court of the United States · 1932
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Bartels v. BirminghamSupreme Court of the United States · 1947
16 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Priscilla M. Lippincott Adams v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1999
- IHC Health Plans, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- Kearney v. U.S. Healthcare, Inc.District Court, E.D. Pennsylvania · 1994
- Redlands Surgical Servs. v. CommissionerUnited States Tax Court · 1999
- Airlie Foundation v. Internal Revenue ServiceDistrict Court, District of Columbia · 2003
5 more not listed; retrieve them via the Exa API.