5th Circ. Judge Questions IRS Denial Of Insurance Deductions

By Spencer Brewer · April 1, 2025, 10:14 PM EDT

A Fifth Circuit judge pushed back Tuesday on the Internal Revenue Service's rejection of expense deductions for two physician-led micro-captive insurance companies, saying that the businesses seemed to serve a legitimate...

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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