Tax Court Decision Shows Potential Pitfalls when Claiming Settlements Qualify for Federal Income Tax Exclusion
By TL Fahring
May 10, 2024
The IRS Lacks Statutory Authority to Assess Certain Form 5471 Penalties
By Jason B. Freeman
Apr 12, 2023
Tax Court in Brief | Estate of Hoenshied v. Commissioner | Anticipatory Assignment of Income, Charitable Contribution Deduction, and Qualified Appraisals
By Freeman Law
Apr 07, 2023
Tax Court in Brief | Estate of Spizzirri v. Commissioner | Gifts, Bequests, Deductible Expenses, and Estate Tax
By Freeman Law
Mar 10, 2023
Tax Court in Brief | Dawveed v. Comm’r | Restitution-Based Assessment and Collection Due Process
By Freeman Law
Mar 10, 2023
Tax Court in Brief | Estate of Kalikow v. Comm’r | Estate Tax Taxation and Deductions and QTIP Trust
By Freeman Law
Mar 10, 2023
Taxpayers’ Failure to File Form 3520 and Form 3520-A Results in Extended Statute of Limitations Period: the Cautionary Tale of Fairbank
By Jason B. Freeman
Mar 03, 2023
Tax Court in Brief | Commonwealth Underwriting & Annuity Servs. v. Comm’r | Denial of Exemption Under IRC 501(c)(15)
By Freeman Law
Mar 03, 2023
Tax Court in Brief | Moore v. Comm’r | Research Credit and Computation of Research Expenses under Section 41(a)
By Freeman Law
Feb 24, 2023
Tax Court in Brief | Fairbank v. Comm’r | Reporting Obligations for Foreign Trust Income and Ownership; Statute of Limitations
By Freeman Law
Feb 24, 2023
Tax Court in Brief | Avery v. Comm’r | Collection Due Process and a Lawyer’s Race Car Business Expense Deductions
By Freeman Law
Feb 24, 2023
Tax Court in Brief | Kemegue v. Comm’r | Additions to Tax for Failure to File
By Freeman Law
Feb 17, 2023
Tax Court in Brief | Cattail Holdings, LLC v. Comm’r | Conservation Easement “Protected in Perpetuity” and Supervisory Approval of Penalty
By Freeman Law
Feb 17, 2023
Tax Court in Brief | Trice v. Comm’r | Reporting Disability Income and Lifetime Learning Credit Reduction
By Freeman Law
Feb 17, 2023
Tax Court in Brief | Patrinicola v. Comm’r | Taxability of Pension Distributions
By Freeman Law
Feb 17, 2023
Tax Court in Brief | Thomas v. Comm’r | Interpretation of Section 6015(e)(7)(B): “Newly Discovered or Previously Unavailable Evidence”
By Freeman Law
Feb 17, 2023
Tax Court in Brief | 3M Company v. Comm’r | Allocation of Income for Subsidiary License or Use of Intellectual Property; Validity of Treas. Reg. 1.482-1(h)(2))
By Freeman Law
Feb 10, 2023
Tax Court in Brief | Rawat v. Comm’r | Nonresident Alien Individual and Sale of Partnership Interest Attributable to Inventory in U.S.
By Freeman Law
Feb 10, 2023