Estate of Insinga- DC Cir Court of Appeals Reverses Tax Court on Application of Substantial Contribution Test and Ordinary Remand Rule (8-8-2025)
In a significant decision, the D.C. Circuit Court of Appeals has reversed the United States Tax Court’s decision in Estate of Insinga v. Commissioner, No. 24-1048 (D.C. Cir. 8-8-2025), finding that when the deceased whistleblower Josesph Insinga submitted whistleblower materials in early 2007, specific to a tax-avoidance scheme understaken by two corporations and then sought…