Tax Court in Brief | Simpson v. Comm’r | Deficiencies for Unsubstantiated Expenses; Accountable Reimbursement Plans; and Basis in LLC
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 13, 2023
Tax Court in Brief | Wondries v. Comm’r | Deficiencies for Deduction of Farm and Ranch Expenses; Hobby or Activity Engaged in For Profit?
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 13, 2023
Tax Court in Brief | XC Foundation v. Comm’r | Tax Court Jurisdiction and Corporate Capacity to Seek Relief
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 06, 2023
Tax Court in Brief | Henry v. Comm’r | Affordable Care Act and Deficiency for Amounts of Advance Premium Tax Credits
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 06, 2023
Tax Court in Brief | Mining v. Comm’r | Deficiency Determination and Penalties for Underreporting and Frivolous Arguments
By Tax Court, The-Tax-Court-in-Brief Insights
Jan 06, 2023
Texas Tax Roundup | December 2022: Sweepstakes, Medical Records, and More!
By Franchise Tax, Sales and Use Tax, Tax Fraud, Texas Tax
Jan 05, 2023
Employer Liability for Acts of Employee | Texas Supreme Court Revisits Vicarious Liability, the “Come-And-Go” Rule, and the “Special-Mission” Exception
By Corporate, Texas Supreme Court Insights
Jan 04, 2023
Tax Court in Brief | Castro v. Comm’r | IRS Compliance with Written Supervisory Approval Requirement for Accuracy-Related Penalties
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 30, 2022
Tax Court in Brief | Kechijian v. Comm’r | Innocent Spouse Relief, Res Judicata, and “Meaningful Participation” Exception of Section 6015
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 30, 2022
Tax Court in Brief | Luu v. Comm’r | Whistleblower Awards, Procedure, and Tax Court Standard of Review
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 30, 2022
Tax Court in Brief | Smith v. Comm’r | Closing Agreement and Malfeasance of Fact
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 30, 2022
Tax Court in Brief | Ismail v. Comm’r | Foreign LLC for U.S. tax purposes; Substantiation of Schedule C Expenses; Section 274
By Tax Court, The-Tax-Court-in-Brief Insights
Dec 30, 2022
Forfeiture and Reinstatement under the Texas Franchise Tax
By Franchise Tax, State and Local
Dec 27, 2022