100 T.C. 394 (1993), 20793-90X, Geisinger Health Plan v. C.I.R.

Citation: 100 T.C. 394

Opinion Judge: COHEN, Judge:

Party Name: GEISINGER HEALTH PLAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Attorney: Frederick J. Gerhart and Melissa B. Rasman, Philadelphia, PA, for petitioner. Vivian A. Moore, Washington, DC, for respondent.

Case Date: May 03, 1993

Court: U.S. Tax Court