Legal Opinion
Trigon Insurance v. United States
District Court, E.D. Virginia
Decided August 9, 2002No. 3:00cv365PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OPINION
PAYNE, District Judge.
Plaintiff, Trigon Insurance Company (“Trigon”), formerly known as Blue Cross and Blue Shield of Virginia, filed this action to recover federal income taxes, plus interest, alleged to have been erroneously overpaid in the years 1989 through 1995. The United States opposes the refund on several grounds.
The dispute between the parties is over the meaning and effect of certain sections of the Tax Reform Act of 1986 (the “1986 Act”) 1 which, for the first time, subjected Blue Cross and Blue Shield health care insurance organizations to federal income…
2Cases cited61 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Morissette v. United StatesSupreme Court of the United States · 1952
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Caminetti v. United StatesSupreme Court of the United States · 1917
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3Cited by13 opinions
- Capital Blue Cross and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2005
- Wmi Holdings Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2018
- Capital Blue Cross & Subsidiaries v. Comm'rUnited States Tax Court · 2004
- June Medical Services LLC v. KliebertDistrict Court, M.D. Louisiana · 2016
- Trigon Insurance v. United StatesDistrict Court, E.D. Virginia · 2002
8 more not listed; retrieve them via the Exa API.