Purported Captive Insurer Files New Authority In 10th Circuit Tax Status Challenge

Mealey's (September 28, 2021, 1:57 PM EDT) -- DENVER — The U.S. Supreme Court decision in CIC Servs., LLC v. IRS and a federal judge in Tennessee’s recent ruling on remand of that case support its arguments, a company organized as a captive insurer asserts in a Sept. 27 notice of supplemental authority to a 10th Circuit U.S. Court of Appeals panel in a challenge to a U.S. Tax Court ruling that the company is not a tax-exempt insurer....

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