Tax Court

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

Tax Court in Brief | Servance v. Comm’r | Tier 1 Railroad Retirement Benefits, Claim-of-Right Doctrine, Rescission Doctrine

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

Tax Court in Brief | Tillman-Kelly v. Comm’r | Reporting Amounts Received in Settlement of Employment Lawsuit

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

Tax Court in Brief | Parker v. Comm’r | Innocent Spouse Relief, Equitable Factors Under Section 6015(f)

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

Tax Court in Brief | Fields v. Comm’r | IRS Automated Underreporter Program, Gifts from Employer, Accuracy-Related Penalty

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

Tax Court in Brief | Green Valley Investors v. Comm’r (consolidated) | Notice 2017-10 Deemed Improperly Issued; Syndicated Conservation Easements

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

Tax Court in Brief | Amos v. Comm’r | Net Operating Loss Deductions Denied; Penalties Proper

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

Tax Court in Brief | Richard J. O’Neill Trust v. Comm’r | Application for Tentative Refund, Claim of Right, Mitigation, and Equitable Recoupment

By Freeman Law Oct 28, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Manzolillo v. Comm’r | Preclusion for Deficiency Determination, IRS Form 8962 and Premium Tax Credit

By Freeman Law Oct 28, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Champions Retreat Golf Founders, LLC v. Comm’r | Conservation Easement Valuation; Highest and Best Use; Battle of Experts

By Freeman Law Oct 21, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Yaguda v. Comm’r | Taxation of Unearned Income of Child; Income from S Corp; Accuracy-Related Penalty

By Freeman Law Oct 21, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Clark Raymond & Co., PLLC v. Comm’r | Partnership Intangible Assets, Economic Effect and Treas. Reg. § 1.704-1

By Freeman Law Oct 14, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Scheider v. Comm’r | Deficiency for Unreported Income; Burdens of Proof

By Freeman Law Oct 14, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Cochran v. Comm’r | Tax Court Proceeding and Automatic Stay in Bankruptcy

By Freeman Law Oct 14, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Scheizer v. Comm’r | Charitable Contribution Substantiation and Reliance on Tax Professional

By Freeman Law Oct 07, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Sander v. Comm’r | Standing to Contest Deficiency of Another

By Freeman Law Oct 07, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Patitz v. Comm’r | Schedule A and Schedule C Itemized Deductions and Documentation Requirements

By Freeman Law Sep 30, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Collins v. Comm’r | Innocent Spouse Requests a Refund for Which He Did Not Pay; Denied

By Freeman Law Sep 30, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Powell v. Comm’r | IRS Forms vs. Statutes – Net Capital Loss Deduction

By Freeman Law Sep 30, 2022