Fifth Circuit Holds for IRS in Swift Captive Insurance Case

Bottom angle view of glass blue buildingBottom angle view of glass blue building

Fifth Circuit Holds for IRS in Swift Captive Insurance Case

July 23, 2025

United States
United States
United States
Captive.com

Eversheds Sutherland attorneys Saren Goldner and Bruce Wright are featured in this Captive.com article discussing the Fifth Circuit’s decision in Swift v. Commissioner, affirming the Tax Court’s ruling in favor of the IRS.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Key contacts

sarengoldner@eversheds-sutherland.com

Saren Goldner

Partner

New York, United States

brucewright@eversheds-sutherland.com

P. Bruce Wright

Of Counsel

New York, United States

Latest Insights

Latest News

  • firm news
  • client news
  • firm news
  • client news

Latest Events

  • virtual | September 29, 2026
  • in-person | October 08, 2026
  • virtual | October 08, 2026
  • virtual | October 14, 2026
nature

legal updates

September 14, 2026

Global Sustainability & ESG Insights - August 2026

Coding in Action

legal updates

September 10, 2026

Hong Kong: PCPD issues further guidance on best practices in the use of age...

179087012_m

guides and reports

September 10, 2026

EU Cyber Resilience Act: Single Reporting Platform Goes Live

131648317_m

legal updates

September 10, 2026

Global Life Sciences & Healthcare Bulletin

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website.