Legal Opinion
Capital Blue Cross and Subsidiaries v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided December 5, 2005No. 04-2645PublishedCited by 16 opinions
1Opinion of the Court
OPINION OF THE COURT
BECKER, Circuit Judge.
Table of Contents
I.Introduction...............................................................119
II.Facts and Procedural History................................................120
A. Introduction...........................................................120
B. Initial Taxation of Blue Cross Blue Shield Entities..........................120
C. Capital’s Contracts in 1987 ..............................................121
1. Premium structures..................1..............................121
2.…
2Cases cited19 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Newark Morning Ledger Co. v. United StatesSupreme Court of the United States · 1993
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- R. M. Smith, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1979
14 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Swallows Holding, Ltd. v. CommissionerCourt of Appeals for the Third Circuit · 2008
- Walter Anderson v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2012
- Washington Mutual, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2017
- Gary Adler v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2011
- Wmi Holdings Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2018
11 more not listed; retrieve them via the Exa API.