Robertino Presta, et al v. CIR

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Case Number:

26-1067

Court:

Appellate - 7th Circuit

Nature of Suit:

tax 

  1. August 27, 2026

    Grocers' Microcaptive Valid For Tax Benefits, 7th Circ. Told

    Chicagoland grocery chain owners' in-house insurance arrangement is a valid insurance transaction "and should be respected as such," they told the Seventh Circuit, saying their business should be allowed to claim microcaptive tax benefits to reduce its taxable income.

  2. July 07, 2026

    Grocers' Microcaptive Not Valid For Tax Benefit, 7th Circ. Told

    Chicagoland grocery chain owners were not entitled to microcaptive tax benefits because they failed to establish a bona fide in-house insurance arrangement, the government told the Seventh Circuit, saying the U.S. Tax Court correctly held that state law does not control the federal tax definition of insurance.

  3. April 24, 2026

    Grocers' Microcaptive Tax Breaks Wrongly Axed, 7th Circ. Told

    Chicagoland grocery chain owners asked the Seventh Circuit to restore the tax benefits tied to their business' microcaptive insurance, arguing that the U.S. Tax Court's decision to disallow those deductions violated a 1945 federal law authorizing state regulation of insurers.