Legal Opinion
Grp. Health Coop. v. Department of Revenue
Court of Appeals of Washington
Decided April 1, 2019No. 79091-9-IPublishedCited by 1 opinion
1Opinion of the CourtSmith, J.
*160*212¶1 Group Health Cooperative (GHC) and Group Health Options Inc. (GHO) appeal the summary dismissal of their complaint for a refund of business and occupation (B & O) taxes paid on certain premiums they *213received from or on behalf of their members for providing Medicare Advantage (MA) plans.1 The premiums at issue are described in 42 U.S.C. § 1395w-24(g) and consist of "payments to Medicare+Choice organizations under [ 42 U.S.C.] section 1395w-23 [and] premiums paid to such organizations under [part C of Title 42, chapter 7, subchapter XVIII of the United States Code]" (collectively MA…
2Cases cited18 opinions
- Department of Ecology v. Campbell & Gwinn, L.L.C.Washington Supreme Court · 2002
- State, Dept. of Ecology v. Campbell & GwinnWashington Supreme Court · 2002
- Florida Department of Revenue v. Piccadilly Cafeterias, Inc.Supreme Court of the United States · 2008
- California State Board of Equalization v. Sierra Summit, Inc.Supreme Court of the United States · 1989
- Nissen v. Pierce CountyWashington Supreme Court · 2015
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3Cited by1 opinion
- Envolve Pharmacy Solutions, Inc., V. State Of Wa, Dept Of RevenueCourt of Appeals of Washington · 2023