Business Taxes, Tax Court, Internal Revenue Code (IRC)

Tax Bytes: Week of July 14, 2025

Eversheds Sutherland (US) LLP on 7/16/2025

Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more

Tax Court in Brief | Kechijian v. Comm’r | Innocent Spouse Relief, Res Judicata, and “Meaningful Participation” Exception of...

Freeman Law on 1/3/2023

Short Summary: Petitioner Susan Kechijian sought the Tax Court’s review, under section 6015(e), of the denial by the IRS of her request for innocent spouse relief from joint and several liability for a federal income tax...more

Tax Court in Brief | Eze v. Commissioner | Schedules C and C2 Business Expense Deductions of a Sole Proprietorship

Freeman Law on 8/10/2022

Tax Litigation: The Week of August 1st, 2022, through August 5th, 2022 Whistleblower 769-16W v. Comm’r, 159 T.C. No. 2 | August 4, 2022 | Toro, J. | Dkt. No. 769-16W ...more

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

Freeman Law on 7/15/2022

Tax Litigation: The Week of July 11th, 2022, through July 15th, 2022 Estate of DeMuth, v. Comm’r, T.C. Memo. 2022-72 | July 12, 2022 | Jones, J. | Dkt. No. 18724-19 Whistleblower 972-17W v. Comm’r, 159 T.C. No. 1 | July 13,...more

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

Freeman Law on 3/15/2022

The Tax Court in Brief - December 2021 #3

Freeman Law on 1/17/2022

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

Loughman Case Illustrates Potential Impact of Entity Choice on Income Tax Liability for Cannabusinesses

Rosenberg Martin Greenberg LLP on 2/22/2019

Recognition of Internal Revenue Code (“I.R.C.”) § 280E and its potential to limit deductions can have a material impact on the ongoing operation of a cannabusiness. While operational concerns require attention, improper tax...more

"Recent Court of Appeals Decision Provides Hope for Taxpayers Fighting for Congressionally Sanctioned Tax Benefits"

Skadden, Arps, Slate, Meagher & Flom LLP on 2/24/2017

For the second time in just over a year, the U.S. Court of Appeals for the Sixth Circuit reversed the United States Tax Court and affirmed the right of a taxpayer to structure its affairs in a manner that takes into account...more

Business Taxes › Tax Court › Internal Revenue Code (IRC)

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