"Micro-Captive Insurance at the Tax Court," ABA Tax Times

Partner David Slenn authored an article, "Micro-Captive Insurance at the Tax Court," in the ABA Tax Times, outlining Caylor Land & Dev., Inc. v. Comm’r of Internal Revenue, the fourth Tax Court opinion involving a taxpayer’s attempt to deduct premiums paid to, and excluded from the gross income of, a “micro-captive” insurance company.

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