115 T.C. No. 12
UNITED STATES TAX COURT
BLUE CROSS & BLUE SHIELD OF TEXAS, INC., AND SUBSIDIARIES,
Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 361-98. Filed August 18, 2000.
Held: “Savings” relating to “coordination of
benefits” between health insurance companies do not
qualify under the transition rule of the Omnibus
Budget Reconciliation Act of 1990, Pub. L. 101-508,
sec. 11305(c)(3), 104 Stat. 1388-452. Claimed
“special” deductions relating thereto are not allowed.
Held, further, the claimed “special” deductions
also are not allowed under the safe harbor rule of
sec. 1.832-4(f)(2), Income Tax Regs.
Richard Bromley, Glen H. Kanwit, R. Lee Christie, and
Tracy D. Williams, for petitioner.
John S. Repsis, Charles W. Maurer, Jr., Stephanie R. Jensen,
and Michael C. Prindible, for respondent.
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