GEISINGER HEALTH PLAN v. COMMISSIONER

Docket No. 20793-90X.

100 T.C. 394 (1993)

GEISINGER HEALTH PLAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 3, 1993.


Attorney(s) appearing for the Case

Frederick J. Gerhart and Melissa B. Rasman, for petitioner.

Vivian A. Moore, for respondent.


OPINION

COHEN, Judge:

This case is now before the Court pursuant to remand from the Court of Appeals for the Third Circuit in its opinion reversing our holding that petitioner's health maintenance organization (HMO) is an organization described in section 501(c)(3). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at the time the petition was filed, and all Rule references are to the Tax Court Rules of...

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