Jason Freeman on Tax Court

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

Tax Litigation: The Week of April 18th, 2022, through April 22nd, 2022 Treece Financial Services Group, v. Comm’r, 158 T.C. No. 6 | April 19, 2022 | Kerrigan, J. | Dkt. No. 20850-19 Sezonov. Comm’r, TC Memo. 2022-40| April...more

4/29/2022 / Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning

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

4/19/2022 / Employment Tax , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

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

Tax Litigation: The Week of April 11th, 2022, through April 15th, 2022 The REDI Foundation, Inc. v. Comm’r, T.C. Memo. 2022-34 |April 11, 2022 |Nega, J. | Dkt. No. 23715-18 Pediatric Impressions Home Health, Inc. v. Comm’r,...more

4/19/2022 / Employee Benefits , Fringe Benefits , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court

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

Tax Litigation: The Week of April 11th, 2022, through April 15th, 2022 Mihalik v. Comm’r | April 13, 2022 | Gustafson, D. | Dkt. No. 7881-19 Pediatric Impressions Home Health, Inc. v. Comm’r, T.C. Memo. 2022-35 | April 12,...more

4/19/2022 / Federal Employees , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

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

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022 / Criminal Penalties , Income Taxes , Internal Revenue Code (IRC) , Reporting Requirements , Tax Court , Tax Liability , Tax Planning , Tax Returns

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

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022 / Genuine Issue of Material Fact , Income Taxes , IRS , Joint Tax Returns , Tax Court , Tax Liability , Tax Returns

Tax Court in Brief | Norberg v. Commissioner | Currently Not Collectible

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022 / Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Continuing Life Communities Thousand Oaks LLC v. Comm’r | IRS Discretion to Change Methods of Accounting and...

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022 / Abuse of Discretion , Deficiency Notices , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Scholtz v. Commissioner | Itemized Deductions, Charitable Contributions and Unreimbursed Employee Expenses

4/14/2022 / Business Expenses , Charitable Donations , Income Taxes , Itemized Deductions , Tax Court , Tax Deductions , Tax Planning

Tax Court in Brief | Middleton v. Commissioner | Trust Fund Recovery Penalty Assessment and Collection Due Process

4/14/2022 / Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns , Trust Fund Recovery Penalty (TFRP)

Tax Court in Brief | Salter v. Commissioner | Substitute for Return and Itemized Deductions

Tax Litigation: The Week of April 4th, 2022, through April 8th, 2022 Middleton v. Comm’r, T.C. Memo. 2022-28 | April 4, 2022 |Kerrigan, J. | Dkt. No. 8158-19L Scholz v. Comm’r, T.C. Summary Opinion 2022-5 |April 4,...more

4/14/2022 / Business Expenses , Income Taxes , IRS , Itemized Deductions , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Golditch v. Commissioner | Collection Due Process and Frivolous Arguments

4/5/2022 / Due Process , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Addis v. Commissioner | Collection Due Process and Frivolous Positions

4/5/2022 / Due Process , Income Taxes , IRS , Tax Court , Tax Levy , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | AptarGroup, Inc. v. Comm’r | Foreign Tax Credits and Interest Expense Allocation and Apportionment

Tax Litigation: The Week of March 14, 2022, through March 18, 2022 Hamilton v. Comm’r, T.C. Memo. 2022-21 | March 15, 2022 |Urda, J. | Dkt. No. 139-19L Pickens Decorative Stone, LLC v. Comm’r, T.C. Memo. 2022-22 | March 17,...more

3/25/2022 / Controlled Foreign Corporations , Corporate Taxes , Double Taxation , Foreign Tax Credits , Tax Court , Treasury Regulations

Tax Court in Brief | Hamilton v. Comm’r | Collection Due Process and Abuse of Discretion

Tax Litigation: The Week of March 14, 2022, through March 18, 2022 AptarGroup, Inc. v. Comm’r, 158 T.C. No. 4 | March 16, 2022 |Goeke, J. | Dkt. No. 7218-2 Pickens Decorative Stone, LLC v. Comm’r, T.C. Memo. 2022-22 | March...more

3/24/2022 / Abuse of Discretion , Administrative Record , Deficiency Notices , Income Taxes , IRS , Tax Court , Tax Liability , Tax Liens , Tax Planning

Tax Court in Brief | Pickens Decorative Stone, LLC v. Comm’r | Syndicated Conservation Easement and “In Perpetuity”

3/24/2022 / Charitable Deductions , Conservation Easements , Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning

Tax Court in Brief | Bunton v. Comm’r | Collection Due Process and “Last Known Address

3/15/2022 / Deficiency Notices , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Court , Tax Levy , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Walters v. Comm’r | Deductibility of “For Profit” Business Expenses

3/15/2022 / Business Expenses , Business Taxes , Income Taxes , Internal Revenue Code (IRC) , IRS , Section 162 , Section 183 , Tax Court , Tax Deductions , Tax Planning

Tax Court in Brief | Cosio v. Commissioner | Collection Due Process and Abuse of Discretion

3/15/2022 / Abuse of Discretion , Income Taxes , IRS , Jurisdiction , Tax Court , Tax Levy , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Rau v. Comm’r | Business Expense and Non-cash Charitable Contribution Deductions

3/15/2022 / Business Expenses , Business Taxes , Business Travel , Section 162 , Tax Court , Tax Deductions , Tax Liability , Tax Planning

Tax Court in Brief | Hacker v. Com’r | Constructive Dividends, Unexplained Deposits, and Corporate Spending

3/15/2022 / Business Expenses , Capital Expenditures , Income Taxes , IRS , Tax Court , Tax Deductions , Tax Liability , Tax Planning , Tax Returns

Tax Court in Brief | Sherwin Community Painters Inc. v. Comm’r | Business Expenses and Constructive Dividends

3/15/2022 / Business Expenses , Business Taxes , Income Taxes , IRS , Section 162 , Tax Court , Tax Deductions , Tax Planning

Tax Court in Brief | Clary Hood, Inc. v. Comm’r | “Reasonable Compensation” and Disguised Dividend

3/15/2022 / Income Taxes , Reasonable Compensation , Tax Court , Tax Deductions , Tax Liability , Tax Planning

Tax Court in Brief: Lord v. Comm’r—Marijuana and COGS

The Tax Court in Brief – February 28th-March 4th, 2022 Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. ...more

3/11/2022 / Bonus Depreciation , Deficiency Notices , GAAP , Gross Receipts Tax , Income Taxes , IRS , Tax Court , Tax Liability , Tax Planning

Tax Court in Brief | Shaddix v. Commissioner | Collections Due Process Hearings and Liability

Tax Litigation: The Week of February 28, 2022, through March 4, 2022 - Estate of Kazmi v. Comm’r, T.C. Memo. 2022-13| March 1, 2022 | Paris, E. | Dkt. No. 5013-18L - Estate of Levine v. Comm’r, 158 T.C. No. 2 | February 28,...more

3/8/2022 / Deficiency Notices , Due Process , IRS , Net Operating Losses , Offer-in-Compromise , Tax Court , Tax Liability , Tax Planning

Jason Freeman

Freeman Law

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Latest Posts › Tax Court

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

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

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

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

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

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

Tax Court in Brief | Norberg v. Commissioner | Currently Not Collectible

Tax Court in Brief | Continuing Life Communities Thousand Oaks LLC v. Comm’r | IRS Discretion to Change Methods of Accounting and...

Tax Court in Brief | Scholtz v. Commissioner | Itemized Deductions, Charitable Contributions and Unreimbursed Employee Expenses

Tax Court in Brief | Middleton v. Commissioner | Trust Fund Recovery Penalty Assessment and Collection Due Process

Tax Court in Brief | Salter v. Commissioner | Substitute for Return and Itemized Deductions

Tax Court in Brief | Golditch v. Commissioner | Collection Due Process and Frivolous Arguments

Tax Court in Brief | Addis v. Commissioner | Collection Due Process and Frivolous Positions

Tax Court in Brief | AptarGroup, Inc. v. Comm’r | Foreign Tax Credits and Interest Expense Allocation and Apportionment

Tax Court in Brief | Hamilton v. Comm’r | Collection Due Process and Abuse of Discretion

Tax Court in Brief | Pickens Decorative Stone, LLC v. Comm’r | Syndicated Conservation Easement and “In Perpetuity”

Tax Court in Brief | Bunton v. Comm’r | Collection Due Process and “Last Known Address

Tax Court in Brief | Walters v. Comm’r | Deductibility of “For Profit” Business Expenses

Tax Court in Brief | Cosio v. Commissioner | Collection Due Process and Abuse of Discretion

Tax Court in Brief | Rau v. Comm’r | Business Expense and Non-cash Charitable Contribution Deductions

Tax Court in Brief | Hacker v. Com’r | Constructive Dividends, Unexplained Deposits, and Corporate Spending

Tax Court in Brief | Sherwin Community Painters Inc. v. Comm’r | Business Expenses and Constructive Dividends

Tax Court in Brief | Clary Hood, Inc. v. Comm’r | “Reasonable Compensation” and Disguised Dividend

Tax Court in Brief: Lord v. Comm’r—Marijuana and COGS

Tax Court in Brief | Shaddix v. Commissioner | Collections Due Process Hearings and Liability

Jason Freeman

Readers' Choice Awards

Popular Topics by This Author

Latest Posts › Tax Court

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