Tax Court

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

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

By Freeman Law Sep 02, 2022
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Sep 02, 2022
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Sep 02, 2022
Tax Court, The-Tax-Court-in-Brief Insights

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)

By Freeman Law Sep 02, 2022
Tax Court, The-Tax-Court-in-Brief Insights

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

By Freeman Law Sep 02, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Pressman v. Comm’r | Deductibility of Home Mortgage Interest and Penalties

By Freeman Law Sep 02, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Domdom v. Comm’r | Foreign Earned Income and Tax Home for U.S. Income Tax

By Freeman Law Sep 02, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Sparta Pink Property, LLC v. Comm’r | Conservation Easement and Additional Fodder for Circuit Split

By Freeman Law Sep 02, 2022
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