T.C. Memo. 2001-246
UNITED STATES TAX COURT
IHC HEALTH PLANS, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14600-99X. 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 Health Plans, Inc.
(petitioner) did not qualify as an organization described in
sections 501(c)(3) and 170(c)(2) and revoked petitioner’s
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