Florida Hosp. Trust Fund v. Commissioner
United States Tax Court
P1 and P2 are organizations established under Fla. Stat. Ann. sec. 627.357 (West 1994) to serve as Medical Malpractice Risk Management Trust Funds. P3 is an organization established under Fla. Stat. Ann. sec. 440.57 (West 1991) to serve as a Group Self-Insurer Fund.
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P1 and P2 are organizations established under Fla. Stat. Ann. sec. 627.357 (West 1994) to serve as Medical Malpractice Risk Management Trust Funds. P3 is an organization established under Fla. Stat. Ann. sec. 440.57 (West 1991) to serve as a Group Self-Insurer Fund. Ps' members, who are either government-run hospitals as described in sec. 501(e)(1)(B)(iii), I.R.C., or hospitals qualifying as organizations described in sec. 501(c)(3), I.R.C., utilize Ps to pool their resources on a group basis for the purpose of insuring against hospital professional liability, excess hospital professional…
1Opinion of the Court
Florida Hospital Trust Fund, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Florida Hosp. Trust Fund v. Commissioner
Docket Nos. 2966-93X, 2967-93X, 2968-93X
United States Tax Court
103 T.C. 140; 1994 U.S. Tax Ct. LEXIS 53; 103 T.C. No. 10;
August 4, 1994, Filed
Decisions will be entered for respondent.
P1 and P2 are organizations established under Fla. Stat. Ann. sec. 627.357 (West 1994) to serve as Medical Malpractice Risk Management Trust Funds. P3 is an organization established under Fla. Stat. Ann. sec. 440.57 (West 1991) to serve as a Group Self-Insurer Fund. Ps'…
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