Tax Court

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

Tax Court in Brief | Rogerson v. Commissioner | Passive Income, Rent of Yachts, and Reliance on Competent Tax Counsel

By Freeman Law May 13, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Lewis v. Commissioner | Appealable Determination of Whistleblower Award

By Freeman Law May 10, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Wolfson v. Commissioner | Collection Due Process and Review of Settlement Officer Performance of Duty

By Freeman Law May 06, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Podlucky v. Commissioner | $34M Jewelry in a Secret Room, Constructive Receipt, Innocent Spouse, and Putative Monks

By Freeman Law May 06, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Mazzei v. Commissioner | Law of the Case, Prevailing Party, and “Substantially Justified”

By Freeman Law May 06, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | DelPonte v. Commissioner | Innocent Spouse Relief and Authority of IRS Chief Counsel

By Freeman Law May 06, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Mighty v. Commissioner | Collection Due Process and 1,862 Days from Notice of Deficiency to Determination

By Freeman Law May 04, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Sestak v. Commissioner | Badges of Fraud, Bribery, and Violation of Sharply Defined Public Policy

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

Tax Court in Brief | Valentine v. Commissioner | Taxability of Military Pension and Disability Payments and Business Expense Substantiation

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

Tax Court in Brief | Treece Financial Services Group v. Comm’r/Treece Investment Advisory Corp. v. Comm’r | VCSP and IRS Discretion

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

Tax Court in Brief | Sezonov v. Commisioner | Side Gigs and Passive Activities

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

Tax Court in Brief | Bindel v. Commissioner | FYI: Wages are Taxable . . . Yes, Really

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

Tax Court in Brief: Kohout v. Commissioner: Reconstructing Accounting, Voluminous Writings, and Passthrough Loss

By Freeman Law Apr 20, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Pediatric Impressions Home Health, Inv. v. Comm’r | Common Law Employees, Section 530 Relief, and Penalties

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

Tax Court in Brief | Mihalik v. Commissioner | “De Minimus” Fringe Benefit Under Sec. 132

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

Tax Court in Brief | The REDI Foundation, Inc. v. Commissioner | Statutory Employee, FICA, and Form 941

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

Tax Court in Brief | Metz v. Commissioner | Interplay of Criminal Tax, Civil Tax, and Civil Penalties

By Freeman Law Apr 08, 2022
Tax Court, The-Tax-Court-in-Brief Insights

Tax Court in Brief | Webert v. Commissioner | Sale of Principal Residence

By Freeman Law Apr 08, 2022