December 11, 2025

Bernard T. Swift, Jr., et ux., Petitioners v. Commissioner of Internal Revenue

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Case Number:

25-680

Court:

Supreme Court

Nature of Suit:

Tax Court 

Firms

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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.

Coverage

  1. April 20, 2026

    Justices Won't Review Doctor's Captive Insurance Tax Fight

    The U.S. Supreme Court won't review the Internal Revenue Service's rejection of a Texas doctor's claim to $1 million in tax deductions linked to his urgent care network's captive insurance company, the court said Monday.

Parties

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