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

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

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

Tax Court in Brief | Colbert v. Commissioner | Accuracy-Related Penalties and IRS Procedural Requirements

Tax Court in Brief | Estate of DeMuth v. Commissioner | Are Uncashed Gift Checks Includable in an Estate for Federal Income Tax Purposes?

Tax Court in Brief | Whistleblower 972-17W v. Commissioner | Whistleblower Entitled to Unredacted (Mainly) Administrative Record

Tax Court in Brief | Ziroli v. Commissioner | Is a Disgorgement Payment a Deductible Business Expense under Section 162?

Tax Court in Brief | Wolpert v. Commissioner | Schedule C Itemized Business Expense Deductions and Substantiation

Tax Court in Brief | Couturier v. Commissioner | Taxation of Excess Contributions from IRA

Tax Court in Brief | Barrington v. Commissioner | Guilty Plea to Determine Tax Liability and Constructive Divident versus Compensation

Tax Court in Brief | Kotrides v. Commissioner | Collection Due Process, Abuse of Discretion, and Summary Judgment

Tax Court in Brief | Pedersen v. Commissioner | Schedule A Itemized Miscellaneous Business Deductions by Employee

Tax Court in Brief | Serna v. Commissioner | Collection Due Process, Offer in Compromise, and Hardship

Tax Court in Brief | Morgan v. Commissioner | Foreign Earned Income and Foreign Tax Home

Tax Court in Brief | Gianninis v. Commissioner | Frivolous Arguments and Reporting Taxable Wages

Tax Court in Brief | Brown v. Commissioner | IRS Rejection of an Offer in Compromise

Tax Court in Brief | Gilmartin v. Commissioner | Self-Employment Taxes and Frivolous Arguments

Conservation Deeds and Consistency with Treasury Regulations