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.
The Week of August 16 – August 20, 2021 -
Catlett v. Comm’r, No....more
9/10/2021
/ Deficiency Notices ,
Federal Trade Commission (FTC) ,
Income Taxes ,
International Tax Issues ,
IRS ,
Net Investment Income ,
NIIT ,
Tax Court ,
Tax Credits ,
Tax Deductions ,
Tax Fraud ,
Tax Liability ,
Tax Planning ,
Whistleblowers
The executor of the Estate of Tamir Sapir is seeking a refund of more than $25 million of fiduciary income tax alleged to have been overpaid to the Internal Revenue Service (“IRS”). While the refund suit is currently teed up...more
9/3/2021
/ Discovery ,
Federal Rules of Civil Procedure ,
Income Taxes ,
IRS ,
Overpayment ,
Pleading Standards ,
Tax Court ,
Tax Liability ,
Tax Planning ,
Tax Refunds ,
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.
The Week of August 9 – August 13, 2021 -
Manuelito B. Rodriguez &...more
This program is the first of Freeman Law’s multi-class course designed to prepare CPAs and Enrolled Agents for the Tax Court’s admissions examination. Participants will receive an overview of the Tax Court and will learn...more
8/19/2021
/ CPAs ,
Estate Tax ,
Federal Rules of Evidence ,
Gift Tax ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Legal Ethics ,
Subject Matter Jurisdiction ,
Tax Court ,
Tax Litigation ,
Webinars
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.
The Week of August 2 – August 6, 2021 - Belair v. Comm’r, Bench Opinion|...more
The Week of July 26 – July 31, 2021 -
Harrington v. Comm’r, T.C. Memo. 2021-95 | July 26, 2021 | Lauber, J. | Dkt. No. 13531-18 -
Short Summary: Mr. Harrington is a U.S. citizen; his wife is a dual citizen of the...more
Join us as we discuss important developments and bring you up to speed on current initiatives. Many businesses are still facing unprecedented challenges, and we are here to provide insights.
During this information-filled...more
7/23/2021
/ Automatic Stay ,
Cryptocurrency ,
Enforcement ,
Income Taxes ,
IRS ,
Reasonable Compensation ,
State Taxes ,
Tax Benefits ,
Tax Court ,
Tax Litigation ,
Tax Planning ,
Webinars
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.
The Week of July 5 – July 9, 2021 -
Peterfreund v. Commissioner,...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.
The Week of June 21 – June 25, 2021 -
Ervin v. Commissioner, T.C....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.
The Week of June 14 – June 18, 2021 -
Bell Capital Management, Inc....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
The Week of April 26 – April 30, 2021 -
Plentywood Drug, Inc. | April 26, 2021 | Holmes| Dkt. No. 17753-16 -
Short Summary: The Tax Court was asked to decide whether rent paid by the Taxpayer was reasonable. The...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.
The Week of May 3 – May 7, 2021 -
Chancellor v. Comm’r, T.C. Memo....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.
The Week of February 22 – February 26, 2021 -
Llanos v. Commissioner...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.
The Week of February 15 – February 19, 2021 -
Kramer v. Comm’r, T.C....more
3/8/2021
/ Burden of Production ,
Burden of Proof ,
Deficiency Notices ,
Discovery ,
Document Productions ,
Gift-Tax Return ,
IRS ,
Limited Liability Company (LLC) ,
Rules of Practice ,
Tax Court ,
Tax Deductions
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.
The Week of February 8 – February 12, 2021 -
BM Construction v....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.
The Week of January 25 – January 29, 2021 -
Costello v. Comm’r, T.C....more
2/8/2021
/ Abuse of Discretion ,
Charitable Deductions ,
Farms ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Rental Income ,
Rental Property ,
Startups ,
Tax Court ,
Tax Deductions ,
Tax Liability ,
Tax Liens ,
Tax Returns
Kennedy v. Comm’r, T.C. Memo. 2021-3 | January 12, 2021 | Copeland, E. | Dkt. No. 5687-17W -
Short Summary: Petitioner appealed, pursuant to § 7623(b)(4), three determinations of the Whistleblower Office (WBO) of the...more
The 2020 year was . . . well, interesting. So, too, were the Tax Court decisions for the year. In this Insight, Freeman Law takes a closer look at the top 10 Tax Court cases of 2020.
As a reminder, Freeman Law...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
11/24/2020
/ C-Corporation ,
Corporate Taxes ,
Corporate Understatements ,
Deficiency Notices ,
Foreign Affiliates ,
Income Taxes ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
IRS ,
Tax Court ,
Tax Deductions ,
Tax Liability ,
Tax Returns ,
Transfer Pricing
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.
The Week of October 31 – November 6, 2020 -
Glade Creek Partners,...more
11/12/2020
/ Charitable Deductions ,
Clerical Errors ,
Conservation Easements ,
De Novo Standard of Review ,
Income Taxes ,
IRS ,
Joint and Several Liability ,
Joint Tax Returns ,
Jurisdiction ,
Material Misstatements ,
Scope of Review ,
Spouses ,
Tax Court ,
Tax Deductions ,
Tax Liability ,
Underpayment