USA v. State of Delaware Department o

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Case overview

Case Number:

21-3008

Court:

Appellate - 3rd Circuit

Nature of Suit:

2870 Tax Suits

  1. July 18, 2023

    3rd Circ. Declines To Pause IRS' Del. Microcaptive Summons

    The Third Circuit declined Tuesday to put a pause on its decision permitting the IRS to proceed with a summons seeking microcaptive insurance records from Delaware's insurance department while the state agency pursues a case in the U.S. Supreme Court.

  2. July 05, 2023

    US Asks 3rd Circ. Not To Pause IRS Microcaptive Summons

    The Third Circuit should not pause an April order that authorized the Internal Revenue Service to proceed with a summons seeking microcaptive insurance records from Delaware while the state files a U.S. Supreme Court petition, the federal government said.

  3. June 19, 2023

    3rd Circ. Won't Rehear Microcaptive Doc Ruling

    The Third Circuit won't rethink its order permitting the Internal Revenue Service to proceed with a summons seeking microcaptive insurance records from the state of Delaware, rejecting a rehearing request by the state's insurance department.

  4. June 06, 2023

    Del. Dept. Asks 3rd Circ. To Redo Microcaptive Doc Ruling

    Delaware's insurance department asked the Third Circuit to rethink its order permitting the IRS to proceed with a summons seeking the state's microcaptive insurance records, arguing the decision conflicts with precedent from other courts.

  5. April 21, 2023

    3rd Circ. OKs IRS Access To Del. Microcaptive Insurance Docs

    The IRS can proceed with a summons seeking microcaptive insurance records from Delaware's insurance department after the Third Circuit affirmed on Friday a lower-court ruling finding that federal law requiring the disclosure of the records trumps state law barring their release.

  6. November 03, 2022

    3rd Circ. Preview: Nov. Sees Uber Arbitration, Drug Discounts

    The Third Circuit's pre-Thanksgiving menu has the court digging into whether an Uber driver can dodge arbitration of his wage suit and whether drug companies have to offer discount prices to pharmacies that contract with hospitals in impoverished areas.

  7. October 31, 2022

    Riding Circuit: November's Notable Appellate Arguments

    In the inaugural edition of Law360's monthly preview of appellate arguments worth watching, Law360 breaks down an epic antitrust case challenging Apple's limitations on its App Store, a 3-D printed gun fight that has seen Fifth Circuit judges complain about a lack of comity between circuits, and a power pricing faceoff that implicates the limits of bankruptcy court jurisdiction.

  8. April 29, 2022

    3rd Circ. Urged To Bar IRS Access To Del. Microcaptive Docs

    The Third Circuit should block an Internal Revenue Service summons seeking microcaptive insurance records from Delaware's insurance agency, the state argued, asking the appeals court to undo a lower court decision permitting the records request.

  9. April 07, 2022

    IRS Urges 3rd Circ. To Let It Chase Del. Microcaptive Docs

    The Third Circuit should affirm a lower court decision permitting the IRS to go ahead with a summons for microcaptive insurance records from Delaware's insurance department, the federal government said Thursday, arguing the documents' disclosure is required by federal law.