Tax Court

Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Apr 08, 2022
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Apr 08, 2022
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Apr 08, 2022
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Apr 08, 2022
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Apr 08, 2022
Tax Court, The-Tax-Court-in-Brief Insights, Trust Fund Penalty

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

By Freeman Law Apr 08, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Salter v. Commissioner | Substitute for Return and Itemized Deductions

By Freeman Law Apr 08, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Bats Global Markets Holdings, Inc. v. Commissioner | Deductibility of Domestic Production Gross Receipts

By Freeman Law Apr 01, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Porter v. Commissioner | Claim for Abatement of Interest

By Freeman Law Apr 01, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Golditch v. Commissioner | Collection Due Process and Frivolous Arguments

By Freeman Law Apr 01, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Addis v. Commissioner | Collection Due Process and Frivolous Positions

By Freeman Law Apr 01, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Villanueva v. Comm’r | Net Operating Losses and Carry Forward

By Freeman Law Apr 01, 2022
Conservation Easement, Section 6751, Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Oxbow Bend, LLC v. Comm’r | Conservation Easement and “Initial Determination” of Penalties

By Freeman Law Mar 25, 2022
Controlled Foreign Corporation (CFC), Corporate, Cross-Border Tax Insights, Foreign Tax Credit, International Tax, Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | AptarGroup, Inc. v. Comm’r | Foreign Tax Credits and Interest Expense Allocation and Apportionment

By Freeman Law Mar 18, 2022
Collection Due Process (CDP), Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Hamilton v. Comm’r | Collection Due Process and Abuse of Discretion

By Freeman Law Mar 18, 2022
Conservation Easement, Tax Court, Tax Scheme, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Pickens Decorative Stone, LLC v. Comm’r | Syndicated Conservation Easement and “In Perpetuity”

By Freeman Law Mar 18, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Bunton v. Comm’r | Collection Due Process and “Last Known Address”

By Freeman Law Mar 11, 2022
Partnership, Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Walters v. Comm’r | Deductibility of “For Profit” Business Expenses

By Freeman Law Mar 11, 2022