Captive Insurer Not Eligible For Exemption, 10th Circ. Told

By Theresa Schliep · July 6, 2020, 7:01 PM EDT

The Anguilla-based captive insurer of an Idaho mining company isn't entitled to a tax exemption because its arrangements didn't constitute insurance, the U.S. told the Tenth Circuit on Monday, urging it...

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Case Information

Case Title

Reserve Mechanical Corp. v. CIR

Case Number

18-9011

Court

Appellate - 10th Circuit

Nature of Suit

Tax Court (agency) 

Date Filed

December 27, 2018