IHC Care, Inc. - Page 1
















                                 T.C. Memo. 2001-248                                  


                               UNITED STATES TAX COURT                                


                            IHC CARE, INC., Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14601-99X.         Filed September 19, 2001.                

               Douglas M. Mancino, James L. Malone III, and Robert C.                 
          Louthian III, for petitioner.                                               
               Mark A. Weiner, Kirk M. Paxson, Don R. Spellman, and Kenneth           
          M. Griffin, for respondent.                                                 

                                 MEMORANDUM OPINION                                   

               WELLS, Chief Judge:  In a final adverse determination                  
          letter, respondent determined that IHC Care, Inc. (petitioner),             
          did not qualify as an organization described in sections                    
          501(c)(3) and 170(c)(2) and was not entitled to exemption from              
          Federal income tax pursuant to section 501(a).  Unless otherwise            





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