Tax Court

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

Tax Court in Brief | Rau v. Comm’r | Business Expense and Non-cash Charitable Contribution Deductions

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

Tax Court in Brief | Hacker v. Com’r | Constructive Dividends, Unexplained Deposits, and Corporate Spending

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

Tax Court in Brief | Sherwin Community Painters Inc. v. Comm’r | Business Expenses and Constructive Dividends

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

Tax Court in Brief | Clary Hood, Inc. v. Comm’r | “Reasonable Compensation” and Disguised Dividend

By Freeman Law Mar 11, 2022
Collection Due Process (CDP), Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Cosio v. Commissioner | Collection Due Process and Abuse of Discretion

By Freeman Law Mar 11, 2022
Corporate, LLC, Marijuana, Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief: Lord v. Comm’r—Marijuana and COGS

By Freeman Law Mar 09, 2022
Collection Due Process (CDP), Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Shaddix v. Commissioner | Collection Due Process Hearings and Liability

By Freeman Law Mar 04, 2022
Collection Due Process (CDP), Tax Court, The-Tax-Court-in-Brief Insights, Trust Fund Penalty

Tax Court in Brief | Estate of Kazmi v. Commissioner | Trust Fund Penalties and CDP Hearings

By Freeman Law Mar 04, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Estate of Levine v. Commissioner | Split-Dollar Life Insurance and Estate Planning

By Freeman Law Mar 04, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Corning Place Ohio, LLC v. Comm’r | Non-cash Charitable Contributions and Conservation Easements

By Freeman Law Mar 04, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Lewis v. Commissioner | Qualified Offers

By Freeman Law Mar 04, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Hoops, LP v. Commissioner: Deductibility of Deferred Compensation

By Freeman Law Feb 25, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Hicks v. Commissioner: Dependency Deductions

By Freeman Law Feb 25, 2022