Tax Litigation: The Week of February 28, 2022, through March 4, 2022 - Estate of Levine v. Comm’r, 158 T.C. No. 2 | February 28, 2022 | Holmes, J. | Dkt. No. 13370-13 - Shaddix v. Comm’r | TC Memo. 2022-11 | February 28,...more
Tax Litigation: The Week of February 28, 2022, through March 4, 2022 - Shaddix v. Comm’r | TC Memo. 2022-11 | February 28, 2022 | Lauber, J. | Dkt No. 12683-20L - Estate of Kazmi v. Comm’r, T.C. Memo. 2022-13| March 1,...more
Tax Litigation: The Week of February 21, 2022, through February 25, 2022 -
Hicks v. Comm’r, T.C. Memo. 2022-10 | February 23, 2022 | Gale, J. | Dkt. No. 10406-17 -
Hoops, LP v. Comm’r, T.C. Memo. 2022-9 | February 23,...more
Tax Litigation: The Week of February 21, 2022, through February 25, 2022
Hoops, LP v. Comm’r, T.C. Memo. 2022-9 | February 23, 2022 | Nega, J. | Dkt. No. 11308-18
Hicks v. Comm’r, T.C. Memo. 2022-10 | February 23,...more
The Tax Court in Brief February 14 – February 18, 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
The Tax Court in Brief February 14 – February 18, 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
The Tax Court in Brief February 14 – February 18, 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
Tax Litigation: The Week of February 7 – February 11, 2022 Williams v. Commissioner Slone v. Commissioner Slone v. Comm’r, T.C. Memo 2022-6 | February 7, 2022 | Lauber, J. | Dkt. Nos. 6629-10, 6630-10, 6631-10, 6632-10...more
Tax Litigation: The Week of February 7 – February 11, 2022 TBL Licensing LLC v. Commissioner Slone v. Commissioner U.S. Tax Court Summaries Larry T. Williams v. Comm’r, T.C. Memorandum 2022-7 February 7, 2022 | Urda, J. |...more
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
2/7/2022
/ Deficiency Notices ,
ESOP ,
Fiduciary Duty ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Tax Court ,
Tax Liability ,
Tax Liens ,
Tax Planning ,
Tax Returns
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
Ahmed v. Comm’r, T.C. Memo. 2021-142 |December 28, 2021 | Thornton, J. | Dkt. No. 12876-18L -
Short Summary. The IRS filed a notice of federal tax lien against Mr. Ahmed with respect to his 2013, 2014, 2015, and 2016...more
1/21/2022
/ Abuse of Discretion ,
Deficiency Notices ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Jurisdiction ,
Tax Court ,
Tax Levy ,
Tax Liability ,
Tax Planning ,
Tax Returns ,
Whistleblowers
Tax Litigation: The Week of December 19 – December 25, 2021 -
William R. Huff and Cathy Markey Huff, v. Comm’r, T.C. Memorandum 2021-140| December 21, 2021 | Urda, J. | Dkt. No. 22604-17.
Short Summary: The main issue...more
Tax Litigation: The Week of December 13 – December 18, 2021 -
Antonyan, et. al. v. Comm’r, TC Memo. 2021-138 | December 13, 2021 | Nega, J. | Dkt. No. 13741-18 -
Short Summary: In 2012 or 2013, Mr. Antonyan purchased...more
In Chico v. Commissioner, the taxpayers challenged the Tax Court’s assessment of a fraud penalty. The Tax Court had imposed civil fraud penalties against the married taxpayers, finding clear-and-convincing evidence of fraud...more
In the recent case of Todisco v. Commissioner of Internal Revenue, the Tax Court granted innocent spouse relief to the taxpayer, finding that it would be inequitable to hold her liable for the taxes at issue. As a result,...more
Tax Litigation: The Week of December 6 – December 10, 2021 -
Coggin v. Comm’r, 157 T.C. No. 12 | December 8, 2021 | Weiler, J. | Dkt. No. 21580-19 -
Short Summary: Alice J. Coggin (“Coggin”), who was married during...more
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.
Tax Litigation: The Week of October 4 – October 8, 2021 -
Crim v....more
The recent Tax Court opinion in McNulty v. Commissioner, 157 T.C. No. 10 (2021) addressed whether distributions from a purported self-directed IRA were taxable. The Court also took up the question of whether tax penalties...more
Tax Litigation: The Week of September 27 – October 1, 2021 - Whistleblower 14377-16W v. Comm’r, T.C. Memo. 2021-113 | September 27, 2021 | Halpern, J. | Dkt. No. 14377-16W -
Short Summary: The whistleblower brought a...more
Tax Court Litigation: The Week of September 20 – September 24, 2021 -
Daniel Omar Parker and Chantrell Antoine Parker v. Comm’r, No. 13231-19, T.C. Memo 2021-111 | September 23, 2021 | Lauber | Dkt. No. 13231-19 -...more
Tax Court Litigation: The Week of September 13 – September 17, 2021 -
Donna M. Sutherland v. Comm’r, No. 3634-18, T.C. Memo 2021-110 | September 16, 2021 | Lauber | Dkt. No. 3634-18 -
Short Summary: This is an...more
11/2/2021
/ Business Taxes ,
Criminal Investigations ,
Employment Tax ,
Income Taxes ,
IRS ,
Joint and Several Liability ,
Joint Tax Returns ,
Spouses ,
Tax Court ,
Tax Liability ,
Tax Returns
Tax Court Cases: The Week of August 30 – September 3, 2021 - Karson C. Kaebel v. Comm’r, No. 16171-18P, T.C. Memo 2021-109 | September 9, 2021 | Halpern | Dkt. No. 16171-18P - Tax Dispute Short Summary: This case focuses on...more
10/8/2021
/ Corporate Taxes ,
Deficiency Notices ,
Income Taxes ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
International Travel ,
IRS ,
Tax Court ,
Tax Deductions ,
Tax Liability ,
Tax Returns
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.
Tax Court: The Week of August 30 – September 3, 2021 -
Tax Court...more
10/5/2021
/ Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Profit Sharing ,
S-Corporation ,
Tax Court ,
Tax Deductions ,
Tax Liability ,
Tax Planning ,
Tax Returns ,
Whistleblowers
Tax Litigation: The Week of August 23 – August 27, 2021 -
Tax Court Case: Estate of Charles P. Morgan, Deceased, Roxanna L. Morgan, Personal Representative and Roxanna L. Morgan v. Comm’r, T.C. Memo 2021-104 | August 23,...more
9/17/2021
/ Acquisitions ,
Business Taxes ,
Final Determinations ,
Income Taxes ,
Innocent Spouse Exception ,
IRS ,
Joint Tax Returns ,
Jurisdiction ,
Special Purpose Acquisition Companies (SPACs) ,
Startups ,
Tax Court ,
Tax Liability ,
Tax Planning