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March 25, 2026
Patel v. CIR
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Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.
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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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