11th Circ. Asked To Nix Penalties For Captive Deductions

By Zak Kostro · November 10, 2026, 6:51 PM EST

The U.S. Tax Court improperly imposed additional accuracy-related penalties against a Florida business for deductions it took for microcaptive insurance expenses, the business's owner told the Eleventh Circuit, saying the Tax...

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Case Information

Case Title

Curtis Kadau, et al v. Commissioner of Internal Revenue

Case Number

26-13469

Court

Appellate - 11th Circuit

Nature of Suit

Date Filed

September 25, 2026