Tax Court

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

Tax Court in Brief | 3M Company v. Comm’r | Allocation of Income for Subsidiary License or Use of Intellectual Property; Validity of Treas. Reg. 1.482-1(h)(2))

By Freeman Law Feb 10, 2023
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Rawat v. Comm’r | Nonresident Alien Individual and Sale of Partnership Interest Attributable to Inventory in U.S.

By Freeman Law Feb 10, 2023
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Craddock v. Comm’r | Deficiency for Disallowed Business and Travel Expenses

By Freeman Law Feb 03, 2023
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Adams v. Comm’r | “Seriously Delinquent Tax Debt” and Passport Revocation

By Freeman Law Jan 27, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 27, 2023
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Freman v. Comm’r | Innocent Spouse Relief Under Section 6015(b), (c), and (f)

By Freeman Law Jan 27, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 27, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 27, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 27, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 27, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 27, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 20, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 20, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 13, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 13, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 13, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 13, 2023
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Jan 13, 2023