Insights

Tax Court in Brief | Hacker v. Com’r | Constructive Dividends, Unexplained Deposits, and Corporate Spending

Tax Court in Brief | Sherwin Community Painters Inc. v. Comm’r | Business Expenses and Constructive Dividends

Tax Court in Brief | Cosio v. Commissioner | Collection Due Process and Abuse of Discretion

Tax Court in Brief | Clary Hood, Inc. v. Comm’r | “Reasonable Compensation” and Disguised Dividend

Partnership Formations and the Income-Company Exception

Tax Court in Brief: Lord v. Comm’r—Marijuana and COGS

Obstruction of Justice

IRS Notice 2007-83 Declared Unlawful Under the Administrative Procedure Act

Grantor Trusts

Equitable Estoppel in Texas

Bankruptcy: Adversary Proceedings and Section 523(a)(6)

Tax Court in Brief | Shaddix v. Commissioner | Collection Due Process Hearings and Liability

Tax Court in Brief | Estate of Kazmi v. Commissioner | Trust Fund Penalties and CDP Hearings

Tax Court in Brief | Estate of Levine v. Commissioner | Split-Dollar Life Insurance and Estate Planning

Tax Court in Brief | Corning Place Ohio, LLC v. Comm’r | Non-cash Charitable Contributions and Conservation Easements

Tax Court in Brief | Lewis v. Commissioner | Qualified Offers

The Research & Development Credit | Section 41

Conspiracies