Legal Opinion
IHC Health Plans, Inc. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided April 9, 2003No. 01-9013 to 01-9015PublishedCited by 23 opinions
1Opinion of the Court
TACHA, Chief Circuit Judge.
I. Background 1
IHC Health Plans, Inc. (“Health Plans”), on its own behalf and as successor in interest to IHC Care, Inc. (“Care”) and IHC Group, Inc. (“Group”) (collectively “petitioners”), 2 appeals the Tax Court’s de- cisión denying petitioners’ request for tax exemption under 26 U.S.C. § 501(c)(3). We have jurisdiction to review the Tax Court’s decision under 26 U.S.C. § 7482(a)(1). The sole issue presented in this appeal is whether petitioners qualify for tax-exempt status under 26 U.S.C. § 501(c)(3) as organizations operated exclusively for charitable purposes.
A…
2Cases cited24 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Bingler v. JohnsonSupreme Court of the United States · 1969
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
19 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Museum of Fine Arts, Boston v. Seger-ThomschitzCourt of Appeals for the First Circuit · 2010
- Van Scoten v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
- Family Trust of Massachusetts, Inc. v. United StatesDistrict Court, District of Columbia · 2012
- Tomlinson v. El Paso Corp.Court of Appeals for the Tenth Circuit · 2011
18 more not listed; retrieve them via the Exa API.