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 otherwisePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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