Small Business Taxes & Management

Tax Court Cases--2017


Small Business Taxes & ManagementTM--Copyright 2017, A/N Group, Inc.

 

Below is a list of the 2017 cases of the U.S. Tax Court with direct links to the full text at the Tax Court web site. The text of the cases is in PDF format, so an Adobe Acrobat Reader is required. The case name may differ from the official Tax Court name. We've substituted et ux. and et vir for the spouse's full name and et al. for additional petitioners. The list below contains the case name, cite, the Code sections and key words for the issues in the case. We've kept the key word list short to make searches easy. Use the "find-in-page" or "find" feature of your browser (CTRL-F) to search this list. Be sure to try variations of keywords such as "activities" as well as "activity"; "depreciation" as well as "depreciate". Please note that the mention of an issue does not in any way imply the outcome. For example, if "fraud penalty " is mentioned, that only means the fraud penalty was an issue, not that it was imposed or rejected by the Court. Hypenation has become an art form. Try searches with and without. The majority of cases mention Sec. 7491 (Burden of Proof); we have not listed it unless it was a significant issue. Keep in mind that you can go to the U.S. Tax Court at www.ustaxcourt.gov and use their search engine (use the "Opinions Search" tab) to look for additional cases or words that we have not indexed. Their site contains full Tax Court cases (TC) and Tax Court Memorandum Opinions starting September 25, 1995 and Summary Opinions starting January 1, 2001.

For a similar synopsis of cases for prior years, go to:

Tax Court Cases--2016
Tax Court Cases--2015
Tax Court Cases--2014
Tax Court Cases--2013
Tax Court Cases--2012
Tax Court Cases--2011
Tax Court Cases--2010
Tax Court Cases--2009
Tax Court Cases--2008
Tax Court Cases--2007
Tax Court Cases--2006
Tax Court Cases--2005
Tax Court Cases--2004

 

New Additions - Week Ended January 21, 2017

Tax Court Cases

None

 

Memorandum Decisions

Stewart Thomas Oatman et ux. T.C. Memo. 2017-17 Sec. 162; 170; 274; 469; 6662; 6664; business expenses; charitable contributions; business expense substantiation; passive activity losses; accuracy-related penalty; reasonable cause; unreimbursed employee business expenses; recordkeeping; documentation; reimbursement policy; taxpayers' testimony insufficient for charitable deduction.
Stephen P. Hardy et ux. T.C. Memo. 2017-16 Sec. 469; passive activity losses; interest in property rented to active business treated as passive; business purpose for renting space in owned property; minority interest; participation in property's operation; grouping of taxpayer's activities.
Neil S. Schuster T.C. Memo. 2017-15 Sec. 6502; 7405; collection after assessment; recovery of erroneous refunds; erroneous credit to taxpayer's account; credit transfer; application of overpayment.

 

Summary Opinions

None

 

Cumulative Cases - 2017

Tax Court Cases

None

 

Memorandum Decisions

Stewart Thomas Oatman et ux. T.C. Memo. 2017-17 Sec. 162; 170; 274; 469; 6662; 6664; business expenses; charitable contributions; business expense substantiation; passive activity losses; accuracy-related penalty; reasonable cause; unreimbursed employee business expenses; recordkeeping; documentation; reimbursement policy; taxpayers' testimony insufficient for charitable deduction.
Stephen P. Hardy et ux. T.C. Memo. 2017-16 Sec. 469; passive activity losses; interest in property rented to active business treated as passive; business purpose for renting space in owned property; minority interest; participation in property's operation; grouping of taxpayer's activities.
Neil S. Schuster T.C. Memo. 2017-15 Sec. 6502; 7405; collection after assessment; recovery of erroneous refunds; erroneous credit to taxpayer's account; credit transfer; application of overpayment.
Silvia Santana, et al. T.C. Memo. 2017-14 Sec. 6330; 6404; 6651; hearing before levy; abatement of interest; failure to file or pay; collection due process; failure to offer collection alternatives; failure to provide financial information; consequence of IRS ministerial error.
Tyree Phillips T.C. Memo. 2017-13 Sec. 6330; hearing before levy; collection due process; collection alternatives; delinquent returns.
Pazzo Pazzo, Inc. T.C. Memo. 2017-12 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; failure to meet IRS requests; IRS motion to permit levy denied.
Estate of Ruben A. Myers, Deceased, Ken Norton, Executor T.C. Memo. 2017-11 Sec. 6324; special liens for estate and gift taxes; right of collection due process hearing; delinquent installment payments; 10-year period to collect tax.
Yvonne A. Williams T.C. Memo. 2017-10 Sec. 6511; limitations on credit or refund; equitable relief; waiver of limitations period.
New Millennium Trading, LLC, et al. T.C. Memo. 2017-9 Sec. 6231; 6662; 6664; notice of proceedings and adjustment; accuracy-related penalty; reasonable cause; Son-of-Boss transaction; tax shelter variant; final partnership administrative adjustment; FPAA; spread transactions.
Lois Brodmerkle et vir T.C. Memo. 2017-8 Sec. 162; 172; 6651; 6662; 6664; business expenses; net operating losses; failure to file or pay; accuracy-related penalty; reasonable cause; recordkeeping; documentation; substantiation; documentation for claimed income.
Isidro Garza, Jr. et ux. T.C. Memo. 2017-7 Sec. 6663; fraud; guilty plea for tax evasion; estoppel; civil fraud penalty.
Ann McKinney T.C. Memo. 2017-6 Sec. 61; 104; gross income definition; damage awards and sick pay; employment discrimination.
Brian E. Harriss T.C. Memo. 2017-5 Sec. 61; 72; 408; 6651; 6662; 6664; 6673; gross income definition; early distribution; individual retirement account; failure to file or pay; accuracy-related penalty; reasonable cause; damages for delay; IRA; exception to penalty; distribution from IRA taxable; wages taxable; frivolous arguments.
Michael Lombardi T.C. Memo. 2017-4 Sec. 162; 274; 6662; 6664; business expenses; business expense substantiation; accuracy-related penalty; reasonable cause; recordkeeping; meals and entertainment; required documentation.
Candace Elaine T.C. Memo. 2017-3 Sec. 72; 6662; 6664; early distribution; accuracy-related penalty; reasonable cause; financial hardship; exceptions; documentation; prior IRS audit no change.
Barry John Sullivan T.C. Memo. 2017-2 Sec. 61; 6213; 6651; 6662; 6664; gross income definition; jurisdiction; failure to file or pay; accuracy-related penalty; reasonable cause; wages and annuity income; credit under Sec. 31; unsigned return; reasonable cause; Forms 4852 attached.
John M. Sensenig et ux. T.C. Memo. 2017-1 Sec. 166; 385; 6662; bad debts; debt vs. equity; accuracy-related penalty; S corporation; bad-debt deduction; advances to other entities; evidence of debt; treatment by debtor; documentation.

 

Summary Opinions

Mahmoud A. Makhlouf et ux. T.C. Summary Opinion 2017-1 Sec. 469; passive loss limitation; real estate professionals; support for time spent on real estate activities.

 


Copyright 2017 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536


Return to Home Page

--Last Update 01/21/17