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

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

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

Tax Court in Brief | Ashford v. Comm’r | Unreported Income, Additions to Tax, Frivolous Arguments, Taxable Income

Tax Court in Brief | Powell and Iakovenko v. Comm’r | Schedule D to Form 1040 & Advance Premium Tax Credit

Tax Court in Brief | Furrer v. Comm’r | Charitable Remainder Trusts; Non-Cash Charitable Contribution Substantiation; Taxability of CRAT Distributions

Tax Court in Brief | Vorreyer v. Comm’r | Thoma v. Comm’r | Dowson v. Comm’r | Deductibility of S Corp Expense Paid by Shareholder

Tax Court in Brief | Goddard v. Comm’r | Collection Due Process, Penalties for Failure to Register a Tax Shelter

Tax Court in Brief | Estate of Clemons v. Comm’r | Dangers of FBAR, Accuracy-Related Penalties, and Foreign Assets

Tax Court in Brief | Degourville v. Comm’r | Earned Income Tax Credit, Head of Household Status, and “Badges of Fraud”

Tax Court in Brief | Fabian v. Comm’r | Fraudulent Returns, Constructive Receipt, and Guilty Plea | Don’t be Like Fabian

Tax Court in Brief | Clarkson v. Comm’r | Frivolous Return Penalties and “Zero Returns”

Tax Court in Brief | Butterfield v. Comm’r | Travel Reimbursements and Itemized Deductions

Tax Court in Brief | Luna v. Comm’r | Disallowance of Itemized Business Deductions and Lack of Substantiation

Tax Court in Brief | Lamprecht v. Comm’r | Qualified Amended Return and Foreign Banking Reporting

Tax Court in Brief | Sek v. Comm’r | COBRA, Deficiency for Health Coverage Tax Credit, and Premium Assistance Tax Credit

Tax Court in Brief | Dern v. Comm’r | Direct Causation a Must to Exclude from Income Damages for Injury or Sickness, Section 104(a)(2)

Tax Court in Brief | Remisovsky v. Comm’r | Reasonable Cause Exception to Additions to Tax