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Patel v. CIR
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September 15, 2026
Tax Court Can't Override Insurance Regulators, 5th Circ. Told
The U.S. Tax Court incorrectly overstepped state insurance regulators in holding that an ophthalmology practice's microcaptive insurance arrangements lacked economic substance, an eye doctor and his wife told the Fifth Circuit in asking for a reversal of the ruling.
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July 02, 2026
Top Federal Tax Cases To Watch In 2nd Half Of 2026
The right for a jury to review IRS civil fraud penalties, the relevance of the economic substance doctrine in tax transactions, disaster relief deadlines and the IRS administration of employee retention tax credits are topics federal courts will likely scrutinize in the second half of the year. Here, Law360 reviews the top federal tax cases to watch in the remainder of 2026.
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March 30, 2026
Eye Doctor Appeals Microcaptive Tax Payments At 5th Circ.
An eye doctor and his wife asked the Fifth Circuit to overturn a U.S. Tax Court decision from last year that affirmed Internal Revenue Service penalties and payments associated with their ophthalmology practice's microcaptive insurance arrangements.