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 in Brief | Smith v. Comm’r | Exclusion of Value of Lodging Provided by Employer
By Freeman Law
Jan 13, 2023
Tax Court in Brief | Vassiliades v. Comm’r | Deficiency for Disallowed American Opportunity Credit
By Freeman Law
Jan 13, 2023
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 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
Tax Court in Brief | XC Foundation v. Comm’r | Tax Court Jurisdiction and Corporate Capacity to Seek Relief
By Freeman Law
Jan 06, 2023
Tax Court in Brief | Henry v. Comm’r | Affordable Care Act and Deficiency for Amounts of Advance Premium Tax Credits
By Freeman Law
Jan 06, 2023
Tax Court in Brief | Mining v. Comm’r | Deficiency Determination and Penalties for Underreporting and Frivolous Arguments
By Freeman Law
Jan 06, 2023
Tax Court in Brief | Castro v. Comm’r | IRS Compliance with Written Supervisory Approval Requirement for Accuracy-Related Penalties
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Kechijian v. Comm’r | Innocent Spouse Relief, Res Judicata, and “Meaningful Participation” Exception of Section 6015
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Luu v. Comm’r | Whistleblower Awards, Procedure, and Tax Court Standard of Review
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Smith v. Comm’r | Closing Agreement and Malfeasance of Fact
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Ismail v. Comm’r | Foreign LLC for U.S. tax purposes; Substantiation of Schedule C Expenses; Section 274
By Freeman Law
Dec 30, 2022
Tax Court in Brief | Ayria v. Comm’r | Substantiation for Schedule C Deductions (lodging, vehicle, entertainment, gifts, dry cleaning, etc.))
By Freeman Law
Dec 23, 2022
Tax Court in Brief | Schwartz v. Comm’r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure
By Freeman Law
Dec 23, 2022
Tax Court in Brief | Mamadou v. Comm’r | Collection Due Process; Challenge to Underlying Tax Liability
By Freeman Law
Dec 23, 2022
Tax Court in Brief | Brooks v. Comm’r | Charitable Contribution Deductions for Conservation Easement; Contemporaneous Written Acknowledgment; Gross Valuation Misstatement
By Freeman Law
Dec 23, 2022
Tax Court in Brief | Starer v. Comm’r | S Corp passthrough; constructive dividend; method of accounting; bad debt deduction; accuracy-related penalties
By Freeman Law
Dec 23, 2022
