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FLORIDA HOSP. TRUST FUND v. C.I.R.

No. 94-3377.

71 F.3d 808 (1996)

FLORIDA HOSPITAL TRUST FUND; Florida Hospital Excess Trust Fund B; Florida Hospital Workers' Compensation Self-Insurance Fund, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eleventh Circuit.

January 2, 1996.

Attorney(s) appearing for the Case

Joseph J. Van Heyde, II, Kimberly A. Ashby, Orlando, FL, for appellants.

Daniel Popeo, Paul D. Kamenar, William J. Lehrfeld, Washington, DC, for Amicus Curiae Washington Legal Foundation.

U.S. Tax Court, Washington, DC, Gary R. Allen, Joan I. Oppenheimer, Loretta C. Argett, Curtis C. Pett, Kenneth L. Greene, Washington, DC, for appellee.

Before TJOFLAT, Chief Judge, KRAVITCH, Circuit Judge, and HILL, Senior Circuit Judge.

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...

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