Capital Blue Cross v. Commissioner

Full Text of Court Cases
March 12, 2004
6321 Accident and Health Insurance
524114 Direct Health and Medical Insurance Carriers
federal taxation
income tax

Capital Blue Cross v. Commissioner
122 T.C. No. 11, 2004 U.S. Tax Ct. LEXIS 11
Federal Court
United States Tax Court
Adam Trevor Ackerman, James D. Hill, Peter H. Winslow, Robin L. Herrell, Ruth M. Spadaro, Samuel A. Mitchell


At issue was the value of intangible assets for loss deductions.
Capital Blue Cross v. Commissioner
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See Also

Proper Valuation Evidence Critical for Intangible Asset Loss Deduction

The valuation issue in this case was whether the specific and independent fair market value of 376 terminated health insurance group contracts had been sufficiently established to claim a loss deduction and evade the mass asset rule.