Legal Opinion
Wellpoint, Inc. v. Commissioner
Court of Appeals for the Seventh Circuit
Decided March 23, 2010No. 09-3163PublishedCited by 27 opinions
1Opinion of the Court
POSNER, Circuit Judge.
The petitioner, WellPoint (successor to Anthem, Inc.), is a for-profit seller of health insurance policies through subsidiaries that include a number of Blue Cross Blue Shield insurance companies (licensees of the Blue Cross and Blue Shield Association). In the 1990s, the petitioner, when it was still Anthem, acquired three such companies, one each in Connecticut, Kentucky, and Ohio. Both the acquiring and the acquired companies were at the time mutual insurance companies, so the mergers had no tax consequences; the members of Anthem and of the three acquired companies…
2Cases cited58 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. New York Telephone Co.Supreme Court of the United States · 1977
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- United States v. GilmoreSupreme Court of the United States · 1963
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3Cited by27 opinions
- Delores Henry v. Melody HulettCourt of Appeals for the Seventh Circuit · 2020
- In Re Text Messaging Antitrust LitigationCourt of Appeals for the Seventh Circuit · 2010
- Lantz v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Freda v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011
- Oneida Nation v. Village of Hobart, WisconsinCourt of Appeals for the Seventh Circuit · 2020
22 more not listed; retrieve them via the Exa API.