Justices Won't Review Doctor's Captive Insurance Tax Fight

By Asha Glover · April 20, 2026, 5:49 PM EDT

The U.S. Supreme Court won't review the Internal Revenue Service's rejection of a Texas doctor's claim to $1 million in tax deductions linked to his urgent care network's captive insurance company,...

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Case Information

Case Title

Bernard T. Swift, Jr., et ux., Petitioners v. Commissioner of Internal Revenue

Case Number

25-680

Court

Supreme Court

Nature of Suit

Tax Court 

Date Filed

December 11, 2025