hero-deck

case law

Where is the captive formed?

The captive insurance law is constantly evolving; it is imperative that a captive be professionally designed and managed, so it meets all IRS guidelines.
Rent-A-Center, Inc. v. C.I.R., 142 T.C. No. 1 (2014)
Securitas Holdings, Inc. v. CIR, U.S. Tax Court Dkt# 21206-10
United Parcel Service of America v. Commissioner, 254 F.3d 1014 (11th Cir. 2001)
Hospital Corp. of America & Subsidiaries v. Commissioner, T.C. Memo 1997-482
Kidde Industries Inc. v. United States 40 Fed Cl. 42 (U.S. Claims 1997)
Malone & Hyde Inc. & Subsidiaries v. Commissioner, 62 F 3d 835 (6th Cir. 1995)
Ocean Drilling & Exploration Co. v. United States, 988 F 2d. 1135 (Fed Cir. 1993)
Harper v. Commissioner, 979 F.2d 1341 (U.S. App. 1992)
Amerco Inc. & Subsidiaries v. Commissioner, 96 T.C 18 (1991)
Gulf Oil Corp. v. Commissioner, 914 F.2d 396 (U.S. App 1990)
Humana Inc. v. Commissioner, 881 F.2d 247 (6th Cir. 1989)
Clougherty Packing Co. v. Commissioner, 811 F. 2d 1297 (9th Cir. 1987)
Beech Aircraft Corp. v. United States, 797 F. 2d 920 (10th Cir. 1986)
Crawford Fitting Co. v. United States, 606 F. Supp. 136 (N.D. Ohio 1985)
Allied Fidelity Corp. v. Commissioner, 572 F. 2d 1190 (7th Cir. 1978)
Commissioner v. Treganowan, 183 F. 2d 288 (2nd Cir. 1950)
Helvering v. Le Gierse, 312 U.S. 531 (1941)