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1 [i] (2021)

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                  No. 19-930


'3 tij eupreme  Court of tje   niteb 'tateP


CIC SERVICES, LLC,

       V.


Petitioner,


       INTERNAL REVENUE SERVICE, ET AL.,
                                Respondents.


  On Petition for Writ of Certiorari to the United
  States Court of Appeals for the Sixth Circuit

      BRIEF OF THE KENTUCKY   CAPTIVE
    ASSOCIATION, INC., MISSOURI CAPTIVE
 INSURANCE  ASSOCIATION,  NORTH  CAROLINA
CAPTIVE INSURANCE   ASSOCIATION, OKLAHOMA
   CAPTIVE  INSURANCE  ASSOCIATION,  AND
       TENNESSEE  CAPTIVE INSURANCE
    ASSOCIATION, INC., AS AMICI CURIAE IN
          SUPPORT  OF PETITIONER


WILLIAM YOUNG WEBB
  Of Counsel
WEBB  & MORTON, PLLC
910 N. Sandhills Boulevard
Aberdeen, NC 28315
(910) 944-9555


K. SCOTT HAMILTON
Counsel of Record
KEVIN DOHERTY
TONY GREER
DICKINSON WRIGHT  PLLC
500 Woodward Avenue, Suite 4000
Detroit, MI 48226
(313) 223-3500
KHamilton@dickinson-wright.com


            Counsel for Amici Curiae

February 24, 2020

Becker Gallagher - Cincinnati, OH - Washington, D.C. - 800.890.5001