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The legal arguement which acrually I have put forth for others as an "expert witness" is that since the IRS tax code currently has no provisions for reporting such miles as they are awarded to members of these programs and has in public statements said that such reporting has no tax consequences or interest to tehm, that the miles have no reasonable "value" as determined by taxable or other income since both the IRS in their tax reporting statues as well as "donation value" us related to tax status (re: property value). Any applied value is really in the minds of members, not in the minds of those that are accountable for establishing value of property or income.