( November 20, 2024, 2:11 PM EST) -- FORT MYERS, Fla. — Saying that the government’s “inability to convince the jury of the merits of its case does not change the substantial justification of its position,” a Florida federal judge on Nov. 19 denied the corporate plaintiffs’ motion for approximately $600,000 in attorney fees and costs in consolidated cases where they successfully challenged penalties imposed because the Internal Revenue Service deemed their involvement with purported microcaptive insurance companies to be promotion of abusive tax shelters....