10th Circ. Judge Looks Askance At Microcaptive's Premiums

By Joshua Rosenberg · May 4, 2021, 6:15 PM EDT

A Tenth Circuit judge questioned Tuesday whether a company embroiled in a dispute with the IRS over its use of a microcaptive insurance structure could justify charging $400,000 in premiums for...

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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