5th Circ. Affirms Nix Of Doctor's Captive Insurance Deductions

By Anna Scott Farrell · July 17, 2025, 2:25 PM EDT

The owner of a Texas urgent care network is not entitled to $1 million in tax deductions for insurance premiums he paid to inside companies, the Fifth Circuit ruled, affirming the...

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Documents

Case Information

Case Title

Swift v. CIR

Case Number

24-60270

Court

Appellate - 5th Circuit

Nature of Suit

Tax Court 

Date Filed

June 03, 2024