Tax Court

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

Tax Court in Brief | Deitch v. Comm’r; and Barry v. Comm’r | Deductible Interest Under IRC 163

By Freeman Law Aug 26, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Warner Enters., Inc. v. Comm’r | TEFRA and Partner’s Belated Objection to Penalty Determination

By Freeman Law Aug 26, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Medtronic, Inc. v. Comm’r | Section 482, Comparable Uncontrolled Transaction, Comparable Profits Method

By Freeman Law Aug 19, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Whistleblower 769-16W v. Comm’r | Can the Tax Court divest itself of jurisdiction over a whistleblower proceeding?

By Freeman Law Aug 05, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Eze v. Commissioner | Schedules C and C2 Business Expense Deductions of a Sole Proprietorship

By Freeman Law Aug 05, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Hall v. Commissioner | Additions to Tax for Underpayments and Income from Trusts

By Freeman Law Jul 29, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Elstein v. Commissioner | Reasonable Cause Defense for Failure to File

By Freeman Law Jul 29, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Kinney v. Commissioner | Schedule C Deductions Legal Fees, Insurance, Car and Travel Expenses

By Freeman Law Jul 29, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Thompson v. Commissioner | Conservation Easements: Donor Improvement Carve-Outs and Supervisory Approval for Valuation Penalties

By Freeman Law Jul 22, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Rojas v. Commissioner | Deduction of Alimony and Child Support Under IRC Section 215

By Freeman Law Jul 22, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Soler v. Commissioner | Innocent Spouse Relief Under 6015(b) and (f) Denied

By Freeman Law Jul 22, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Gonzalez v. Commissioner | Proving Up Business Expenses

By Freeman Law Jul 22, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Pettennude v. Commissioner | A Warning to All Tax Matters Partners Under TEFRA

By Freeman Law Jul 22, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Larochelle and Larochelle v. Commissioner, T.C. Summary Opinion 2022-12 | July 12, 2022 | Leyden | Dkt. 10416-20S

By Freeman Law Jul 15, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | TBL Licensing LLC et al v. Commissioner | Amending Pleadings in the Tax Court

By Freeman Law Jul 15, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Larochelle v. Commissioner | Unreported IRA Distribution and Reliance on Professional

By Freeman Law Jul 15, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Kelly v. Commissioner | First-Time Abatement, Failure to File, and Failed Leniency

By Freeman Law Jul 15, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Knight v. Commissioner | Collection Due Process and No Abuse of Discretion

By Freeman Law Jul 15, 2022