Tax Court in Brief | Aragoni v. Comm’r | Disallowance of Deduction of Ex-Spouse’s Attorney Fees as Alimony

Tax Court in Brief | Johnson v. Comm’r | Section 179D Energy Efficient Building Property Deduction

Tax Court in Brief | Mulu v. Comm’r | Accuracy-Related Penalty and No Reasonable-Cause Excuse

Tax Court in Brief | Belton v. Comm’r | “Seriously Delinquent Tax Debt” and IRS Requirement to Comply with Lien Procedure

Tax Court in Brief | Lim v. Comm’r | Disallowance of Charitable Contribution Deduction for Lack of Qualified Appraisal; Reasonable Cause Exception

Tax Court in Brief | Shilgevorkyan v. Comm’r | Deficiency for Disallowed Mortgage Interest Deduction; Qualified Residence Interest

Tax Court in Brief | Lucas v. Comm’r | Deficiency for Early 401(k) Distribution; 10% Additional Tax; Exclusion for “Unable to Engage in Any Substantial Gainful Activity

Tax Court in Brief | Patacsil v. Comm’r | Insolvency to Avoid Recognition of Cancellation-of-Indebtedness income; Net Operating Loss; Reliance on Tax Professional

Tax Court in Brief | Decrescenzo v. Comm’r | Challenge to Notice of Deficiency and Penalties for Frivolous Arguments

Tax Court in Brief | Smith v. Comm’r | Exclusion of Value of Lodging Provided by Employer

Tax Court in Brief | Vassiliades v. Comm’r | Deficiency for Disallowed American Opportunity Credit

Tax Court in Brief | Simpson v. Comm’r | Deficiencies for Unsubstantiated Expenses; Accountable Reimbursement Plans; and Basis in LLC

Tax Court in Brief | Wondries v. Comm’r | Deficiencies for Deduction of Farm and Ranch Expenses; Hobby or Activity Engaged in For Profit?

Tax Court in Brief | XC Foundation v. Comm’r | Tax Court Jurisdiction and Corporate Capacity to Seek Relief

Tax Court in Brief | Henry v. Comm’r | Affordable Care Act and Deficiency for Amounts of Advance Premium Tax Credits

Tax Court in Brief | Mining v. Comm’r | Deficiency Determination and Penalties for Underreporting and Frivolous Arguments

Tax Court in Brief | Castro v. Comm’r | IRS Compliance with Written Supervisory Approval Requirement for Accuracy-Related Penalties

Tax Court in Brief | Kechijian v. Comm’r | Innocent Spouse Relief, Res Judicata, and “Meaningful Participation” Exception of Section 6015