Tax Court in Brief | Mazzei v. Commissioner | Law of the Case, Prevailing Party, and “Substantially Justified”

Tax Court in Brief | DelPonte v. Commissioner | Innocent Spouse Relief and Authority of IRS Chief Counsel

Tax Court in Brief | Mighty v. Commissioner | Collection Due Process and 1,862 Days from Notice of Deficiency to Determination

Tax Court in Brief | Sestak v. Commissioner | Badges of Fraud, Bribery, and Violation of Sharply Defined Public Policy

Tax Court in Brief | Valentine v. Commissioner | Taxability of Military Pension and Disability Payments and Business Expense Substantiation

Tax Court in Brief | Treece Financial Services Group v. Comm’r/Treece Investment Advisory Corp. v. Comm’r | VCSP and IRS Discretion

Tax Court in Brief | Sezonov v. Commisioner | Side Gigs and Passive Activities

Tax Court in Brief | Bindel v. Commissioner | FYI: Wages are Taxable . . . Yes, Really

Tax Court in Brief: Kohout v. Commissioner: Reconstructing Accounting, Voluminous Writings, and Passthrough Loss

Tax Court in Brief | Pediatric Impressions Home Health, Inv. v. Comm’r | Common Law Employees, Section 530 Relief, and Penalties

Tax Court in Brief | Mihalik v. Commissioner | “De Minimus” Fringe Benefit Under Sec. 132

Tax Court in Brief | The REDI Foundation, Inc. v. Commissioner | Statutory Employee, FICA, and Form 941

Tax Court in Brief | Metz v. Commissioner | Interplay of Criminal Tax, Civil Tax, and Civil Penalties

Tax Court in Brief | Webert v. Commissioner | Sale of Principal Residence

Tax Court in Brief | Norberg v. Commissioner | Currently Not Collectible

Tax Court in Brief | Continuing Life Communities Thousand Oaks LLC v. Comm’r | IRS Discretion to Change Methods of Accounting and Abuse of Discretion

Tax Court in Brief | Scholz v. Commissioner | Itemized Deductions, Charitable Contributions and Unreimbursed Employee Expenses

Tax Court in Brief | Middleton v. Commissioner | Trust Fund Recovery Penalty Assessment and Collection Due Process