Tax Court in Brief | Showalter v. Comm’r | IRS Adds to Taxable Income Based on Taxpayer Bank Records

Tax Court in Brief | Reynolds v. Comm’r | Spousal Relief, Substantial Benefit, Constructive Knowledge, and No Divorce

Tax Court in Brief | Lipka v. Comm’r | Collection Alternatives, Economic Hardship, and Abuse of Discretion

Tax Court in Brief | Hallmark v. Comm’r | No Equitable Tolling of 90-Day Deadline to Petition Notice of Deficiency

Tax Court in Brief | Servance v. Comm’r | Tier 1 Railroad Retirement Benefits, Claim-of-Right Doctrine, Rescission Doctrine

Tax Court in Brief | Tillman-Kelly v. Comm’r | Reporting Amounts Received in Settlement of Employment Lawsuit

Tax Court in Brief | Parker v. Comm’r | Innocent Spouse Relief, Equitable Factors Under Section 6015(f)

Tax Court in Brief | Fields v. Comm’r | IRS Automated Underreporter Program, Gifts from Employer, Accuracy-Related Penalty

Tax Court in Brief | Green Valley Investors v. Comm’r (consolidated) | Notice 2017-10 Deemed Improperly Issued; Syndicated Conservation Easements

Tax Court in Brief | Amos v. Comm’r | Net Operating Loss Deductions Denied; Penalties Proper

Tax Court in Brief | Richard J. O’Neill Trust v. Comm’r | Application for Tentative Refund, Claim of Right, Mitigation, and Equitable Recoupment

Tax Court in Brief | Manzolillo v. Comm’r | Preclusion for Deficiency Determination, IRS Form 8962 and Premium Tax Credit

Tax Court in Brief | Champions Retreat Golf Founders, LLC v. Comm’r | Conservation Easement Valuation; Highest and Best Use; Battle of Experts

Tax Court in Brief | Yaguda v. Comm’r | Taxation of Unearned Income of Child; Income from S Corp; Accuracy-Related Penalty

Tax Court in Brief | Clark Raymond & Co., PLLC v. Comm’r | Partnership Intangible Assets, Economic Effect and Treas. Reg. § 1.704-1

Tax Court in Brief | Scheider v. Comm’r | Deficiency for Unreported Income; Burdens of Proof

Tax Court in Brief | Cochran v. Comm’r | Tax Court Proceeding and Automatic Stay in Bankruptcy

Tax Court in Brief | Scheizer v. Comm’r | Charitable Contribution Substantiation and Reliance on Tax Professional