The captive insurance law is constantly evolving; it is imperative that a captive be professionally designed and managed to meet all IRS guidelines. Properly formed and managed captives have consistently been upheld.

• Syzygy Ins. Co. v. Commissioner,  T.C. Memo. 2019-34
• Reserve Mechanical Corp v. Commissioner, T.C. Memo 2018-86
• Avrahami v. Commissioner, 149 T.C. No. 7 (Aug. 21, 2017)
• Securitas Holdings, Inc. and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent, T.C. Memo 2014-224 (Oct 29^th 2014)
• Rent-A-Center, Inc. v. C.I.R., 142 T.C. No. 1 (2014)
• United Parcel Service of America v. Commissioner, 254 F.3d 1014 (11^th 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 (6^th 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 (6^th Cir. 1989)
• Clougherty Packing Co. v. Commissioner, 811 F. 2d 1297 (9^th Cir. 1987)
• Beech Aircraft Corp. v. United States, 797 F. 2d 920 (10^th 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 (7^th Cir. 1978)
• Commissioner v. Treganowan, 183 F. 2d 288 (2^nd Cir. 1950)
• Helvering v. Le Gierse, 312 U.S. 531 (1941)