Legal Opinion
Florida Hospital Trust Fund v. Commissioner
Court of Appeals for the Eleventh Circuit
Decided January 2, 1996No. 94-3377PublishedCited by 17 opinions
1Opinion of the Court
HILL, Senior Circuit Judge:
This tax appeal presents a narrow issue of first impression in this Circuit and others: do three trust funds, organized to provide a vehicle for small to mid-size member hospitals reciprocally to “self’ insure each other on a group basis against hospital professional liability and workers’ compensation claims, qualify as tax-exempt “cooperative hospital service organizations” for purposes of § 501(e) of the Internal Revenue Code of 1986, 26 U.S.C. § 501(e) (Code). Finding no clear error, we affirm the decision of the Tax Court.
I. BACKGROUND
The salient facts are not…
2Cases cited7 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- Church by Mail, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- American Association of Christian Schools Voluntary Employees Beneficiary Ass'n Welfare Plan Trust v. United StatesCourt of Appeals for the Eleventh Circuit · 1988
- Senior Citizens Stores, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Alan G. Bone, Kathleen A. Bone, Jeffrey M. Guerrero, Genedine R. Guerrero v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
- IHC Health Plans, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- Redlands Surgical Servs. v. CommissionerUnited States Tax Court · 1999
- Matter of JonesUnited States Bankruptcy Court, M.D. Georgia · 1996
- Zand v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1998
12 more not listed; retrieve them via the Exa API.