Small Business Taxes & Management

Tax Court Cases--2018


Small Business Taxes & ManagementTM--Copyright 2018, A/N Group, Inc.

 

Below is a list of the 2018 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--2017
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 May 19, 2018

Tax Court Cases

None

 

Memorandum Decisions

Full-Circle Staffing, LLC, Watchman Investment Trust, Financial & Tax Services, Inc., Trustee, Tax Matters Partner, et al. T.C. Memo. 2018-66 Sec. 6229; 6501; 6662; 6664; 6751; 7701; period of limitations for assessments; limitation on assessment and collection; accuracy-related penalty; reasonable cause; procedural requirements; definitions; sham trust disregarded; income taxable to creators; written extension period for limitations period; income omission in excess 25 percent; final partnership administrative adjustment; FPAA; control over entity; no independent trustee; not liable for accuracy-related penalty; unsophisticated taxpayers.
Triumph Mixed Use Investments III, LLC, Fox Ridge Investments, LLC, Tax Matters Partner T.C. Memo. 2018-65 Sec. 61; 165; 166; 170; 1402; 6221; 6662; 6664; gross income definition; losses; bad debt losses; charitable contributions; net earnings from self employment; determination at partnership level; accuracy-related penalty; reasonable cause; notice of final partnership administrative adjustment; FPAA; long-term capital loss; transfer of property to city for development plan approval not charitable contribution; establishment of basis in property.
RB-1 Investment Partners, Erick Reinhart, Tax Matters Partner T.C. Memo. 2018-64 Sec. 6226; 6662; 6664; alternative to payment of imputed underpayment by partnership; accuracy-related penalty; reasonable cause; reliance on professional advice; tax shelter promoter; no opinion by accounting firm; gross valuation misstatement penalty.

 

Summary Opinions

Adam D. Fehr T.C. Summary Opinion 2018-26 Sec. 162; 274; business expenses; business expense substantiation; vehicle, meal and entertainment, travel expenses disallowed for substantiation; unreimbursed business expenses; Cohan rule; expenses not directly related to business; documentation; recordkeeping.
John A. Voigt et ux. T.C. Summary Opinion 2018-25 Sec. 61; 117; 132; gross income definition; qualified scholarships; fringe benefits; tuition waiver benefit; not employee of qualified educational institution.

 

Cumulative Cases - 2018

Tax Court Cases

Dynamo Holdings Limited Partnership, et al. 150 T.C. No. 10 Sec. 7491; burden of proof; burden of production for penalties and additions to tax; penalty at partnership level; partnership vs. individual; supervisory approval of penalties.
Scott T. Blackburn 150 T.C. No. 9 Sec. 6751; procedural requirements; missing signature of IRS supervisorfor penalty; required record of signature present.
Karl F. Simonsen et ux. 150 T.C. No. 8 Sec. 165; 1001; 6662; losses; amount of and recognition of gain or loss; accuracy-related penalty; short sale of home; discharge of nonrecourse debt; amount realized greater than loss basis; neither gain nor loss; cancellation of debt income.
Celia Mazzei; Angelo L. Massei; Mary E. Mazzei 150 T.C. No. 7 Sec. 408A; 4973; 6651; Roth IRAs; excess contributions to tax-favored accounts; failure to file or pay; correct owner of foreign sales corporation; FSC; income taxable to taxpayers; penalty on excess contributions.
Alice Perkins et vir 150 T.C. No. 6 Sec. 1; 6651; 6662; 6751; income tax imposed; failure to file or pay; accuracy-related penalty; procedural requirements; Native Americans; gravel mined on tribal lands not exempt; imposition of penalty not properly approved.
Friends of the Benedictines in the Holy Land, Inc. 150 T.C. No. 5 Sec. 7430; attorney's fees; litigation costs; administrative costs; prevailing party; costs incurred; concession by IRS; IRS substantially justified.
Melissa Coffey Hulett a.k.a. Melissa Coffey, et al. 150 T.C. No. 4 Sec. 6501; limitations on assessments and collections; Virgin Islands; bona fide resident; deficiency notice untimely.
SIH Partners LLLP, Explorer Partner Corporation, Tax Matters Partner 150 T.C. No. 3 Sec. 1; 951; 956; tax imposed; amounts included in income of U.S. shareholders; investment earnings in U.S. property; controlled foreign corporations; CFCs; guaranteed loans made to U.S. persons; qualified dividend income.
Kenneth William Kasper 150 T.C. No. 2 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower awards; error by IRS Whistleblower Office; harmless error; whistleblower's information.
M. Rafizadeh 150 T.C. No. 1 Sec. 6038D; 6501; information with respect to foreign financial assets; limitations on assessment and collection; scope of Secv. 6501(e)(1)(A)(ii); six-year period of limitations; omission from gross income.

 

Memorandum Decisions

Full-Circle Staffing, LLC, Watchman Investment Trust, Financial & Tax Services, Inc., Trustee, Tax Matters Partner, et al. T.C. Memo. 2018-66 Sec. 6229; 6501; 6662; 6664; 6751; 7701; period of limitations for assessments; limitation on assessment and collection; accuracy-related penalty; reasonable cause; procedural requirements; definitions; sham trust disregarded; income taxable to creators; written extension period for limitations period; income omission in excess 25 percent; final partnership administrative adjustment; FPAA; control over entity; no independent trustee; not liable for accuracy-related penalty; unsophisticated taxpayers.
Triumph Mixed Use Investments III, LLC, Fox Ridge Investments, LLC, Tax Matters Partner T.C. Memo. 2018-65 Sec. 61; 165; 166; 170; 1402; 6221; 6662; 6664; gross income definition; losses; bad debt losses; charitable contributions; net earnings from self employment; determination at partnership level; accuracy-related penalty; reasonable cause; notice of final partnership administrative adjustment; FPAA; long-term capital loss; transfer of property to city for development plan approval not charitable contribution; establishment of basis in property.
RB-1 Investment Partners, Erick Reinhart, Tax Matters Partner T.C. Memo. 2018-64 Sec. 6226; 6662; 6664; alternative to payment of imputed underpayment by partnership; accuracy-related penalty; reasonable cause; reliance on professional advice; tax shelter promoter; no opinion by accounting firm; gross valuation misstatement penalty.
Harlan Wax et ux. T.C. Memo. 2018-63 Sec. 162; 274; 6662; business expenses; business expense substantiation; accuracy-related penalty; recharacterizing personal items as business expenses; services performed by children; recordkeeping of hours worked; documentation.
Vincent C. Hamilton et ux. T.C. Memo. 2018-62 Sec. 61; 108; 6651; 6751; gross income definition; cancellation of debt; failure to file or pay; procedural requirements; insolvency; nominee; control over assets; approval of penalty by supervisor.
Dynamo Holdings Limited Partnership, et al. T.C. Memo. 2018-61 Sec. 163; 301; 752; 1442; 6651; 6656; 6662; interest; distributions of property; treatment of certain liabilities; withholding of tax on foreign corporations; failure to file or pay; failure to deposit taxes; accuracy-related penalty; bona fide debt; constructive distribution; transactions between related parties; requirement to withhold on transaction.
Jerry L. Keenan et ux. T.C. Memo. 2018-60 Sec. 6662; 6664; accuracy-related penalty; reasonable cause; contributions to multi-employer welfare benefit plan; failure to investigate plan; good faith defense.
Derringer Trading, LLC, et al. T.C. Memo. 2018-59 Sec. 162; 166; 195; 709; 6662; 6664; 6751; business deductions; bad debts; start-up expenses; organization and syndication fees; accuracy-related penalty; reasonable cause; procedural requirements; election to amortize; bad debt deduction for Distressed Asset Debt investment; DAD; bona fide business partnerships; zero tax basis in receivables; tax shelter transactions.
Tara Patrice Moore et vir T.C. Memo. 2018-58 Sec. 162; 170; 274; 6662; business expenses; charitable contributions; business expense substantiation; accuracy-related penalty; recordkeeping; documentation; mileage logs not contemporaneous; prove presence at training seminars where expenses incurred; business purposes for office expenses; hair salon expenses personal not business; substantiation of charitable contributions.
Abovo Foundation, Inc. T.C. Memo. 2018-57 Sec. 501; exempt organizations; organization not serving an exempt purpose; commercial in nature; benefits to inure to founder and sole employee, service profider and primary source of funding.
Bernard A. Davis et ux. T.C. Memo. 2018-56 Sec. 162; 170; 212; business expenses; charitable contributions; expenses for the production of income; employee business expenses; noncash contributions; Cohan rule; recordkeeping regularity; tax preparation costs; software.
Emery Celli Cuti Brinckerhoff & Abady T.C. Memo. 2018-55 Sec. 6214; 6330; 6651; 6656; determinations by Tax Court; hearing before levy; failure to file or pay; failure to deposit taxes; collection due process; employment taxes; offset of overpayment by related taxpayer; failure to timely file employment taxes.
Earnest Mack T.C. Memo. 2018-54 Sec. 6330; 7122; hearing before levy; compromises; collection due process; offer-in-compromise; rejection of offer; reasonable collection potential; face-to-face hearing denied; summary judgment.
John E. Rogers et ux. et al. T.C. Memo. 2018-53 Sec. 61; 162; 166; 170; 263; 274; 280A; 6015; 6651; 6663; gross income definition; business expenses; bad debts; charitable contributions; capital expenditures; business expense substantiation; home office expenses; innocent spouse relief; failure to file or pay; fraud penalty; distress-debt tax shelters; worthless debt; bona fide debt; documentation; recordkeeping; tax shelters; unreported income; right to receive the income; land transferred to municipality; donative intent; home only used for record storage; expenses related to tax shelter; spouse knowledge of tax shelter; economic hardship; illness as reason for late filing; no fraudulent intent.
Ting Cai T.C. Memo. 2018-52 Sec. 162; 179; 274; 6662; 6664; business expenses; expensing business assets; business expense substantiation; accuracy-related penalty; reasonable cause; recordkeeping; documentation; good-faith effort; business purpose of travel and mileage; substantiation of rent expense from property manager's ledger.
Lawrence Scanlon and Aline Fairweather T.C. Memo. 2018-51 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; rejection of installment agreement; estimated tax payments not current; equity in assets; economic hardship not raised at hearing.
Charles D. Williams T.C. Memo. 2018-50 Sec. 6212; 6330; notice of deficiency; hearing before levy; collection due process; abuse of discretion; not in compliance with filing requirements; collection alternatives; failure to participate in telephone hearing; failure to submit past due returns; notice of deficiency unclaimed.
Stacey S. Marks T.C. Memo. 2018-49 Sec. 72; 408; 6662; early distributions; individual retirement accounts; accuracy-related penalty; IRAs; prohibited transaction by custodian; account no longer qualified; no amount includible in income.
David Williams; Nutratech, LTD, Globaltrex, LLC, Tax Matters Partners T.C. Memo. 2018-48 Sec. 183; 6662; 6664; not-for-profit activities; accuracy-related penalty; reasonable cause; hobby losses; cattle ranching; factors weighed.
Randall Jennette T.C. Memo. 2018-47 Sec. 6330; Tax Court Rule 121; hearing before levy; collection due process; penalties could not be challenged in Tax Court; failure to participate in supplemental collection due process hearing.
Alvaro G. Velez T.C. Memo. 2018-46 Sec. 162; 274; 6662; 6664; 6751; business expenses; business expense substantiation; accuracy-related penalty; reasonable cause; procedural requirements; vehicle expenses; car and truck; mileage logs; contemporaneous; recordkeeping; documentation; corroborating documentation; original calendar not presented in evidence; supervisory approval of penalty.
Wendell Falls Development, LLC, Gregory Alan Ferguson, Tax Matters Partner T.C. Memo. 2018-45 Sec. 170; 6662; 6664; charitable contributions; accuracy-related penalty; reasonable cause; conservation easement; contribution to land trust; donation in expectation of benefit; diminishment of value of land.
Raymond Edwards et ux. T.C. Memo. 2018-44 Sec. 162; 274; business expenses; business expense substantiation; listed property; auto expenses; documentation; recordkeeping; failure to specify expenses on return.
Paul J. Rademacher T.C. Memo. 2018-43 Sec. 170; 274; 6751; charitable contributions; business expense substantiation; employee business expenses; mileage; charitable contribution documentation; business expenses recordkeeping and documentation; procedural requirements; supervisory approval of accuracy-related penalties.
Gardner N. Marcy et ux. T.C. Memo. 2018-42 Sec. 6221; determination at partnership level; Tax Court jurisdiction; non subject to TEFRA; partnership return not filed; losses not partnership items; Son-of-Boss; economic substance.
Association for Honest Attorneys T.C. Memo. 2018-41 Sec. 501; exempt organizations; status revoked; non-exempt purposes; operation primarily for private interests.
Charles Brumbaugh and C.E. Holifield T.C. Memo. 2018-40 Sec. 469; 6662; 6664; passive activity losses; accuracy-related penalty; reasonable cause; airplane rental activity; material participation; 100 hours; documentation of hours spent in activity; second prong of significant participation activities; grouping of activity with other business; real estate developer.
Carlos Vallejo T.C. Memo. 2018-39 Sec. 162; 274; 6662; 6664; business expenses; busness expense substantiation; accuracy-related penalty; reasonable cause; testimony irrevalent; taxpayer failed to support his position.
Derrick Davidson et ux. T.C. Memo. 2018-38 Sec. 71; 215; 6662; 6664; alimony; alimony; accuracy-related penalty; reasonable cause; termination on death requirement for alimony; clause in decree or state law.
Povolny Group, Incorporated, et al. T.C. Memo. 2018-37 Sec. 166; 301; 316; 6662; 6751; 7491; bad debts; distributions of property; dividend defined; accuracy-related penalty; procedural requirements; burden of proof; intercompany transactions; loans; bona fide loans.
Mark Clifton Trimble T.C. Memo. 2018-36 Sec. 31; 61; 6213; 6214; tax withheld on wages; gross income definition; restrictions applicable to deficiencies; determinations by Tax Court; withholding credit.
Argosy Technologies, LLC T.C. Memo. 2018-35 Sec. 6330; 6698; hearing before levy; failure to file partnership return; LLC taxed as partnership; collection due process; no issues raised during hearing; partnership vs. single-member LLC.
Whistleblower 23711-15W T.C. Memo. 2018-34 Sec. 7623; expenses of detection of underpayment and fraud; no action taken against target taxpayer; award dependent on action and collection of tax.
Andrew G. Shank T.C. Memo. 2018-33 Sec. 408; individual retirement accounts; basis in nondeductible IRA; income from nondeductible IRA.
DTDV, LLC, Richard G. Vento, Tax Matters Partner T.C. Memo. 2018-32 Sec. 754; 6229; electing optional adjustment to basis of partnership; period of limitations for assessments; shift in gain from LLC to foreign entity; assignment of income doctrine.
James C. Platts T.C. Memo. 2018-31 Sec. 61; 165; 170; 316; 6501; 6651; 6662; 6663; 6751; gross income definition; losses; charitable contribution; dividend defined; limitations on assessment and collection; failure to file or pay; accuracy-related penalty; fraud penalty; procedural requirements; payments from corporation not loan; no bona fide loan; capital loss carryforward; capital loss deduction; proper appraisal of charitable contribution; distributions to shareholder of C corporation; economic benefit of deposits in account controlled by taxpayer; exception to three-year statute as a result of fraud; collateral estoppel; approval of penalities by IRS supervisor.
Gregory S. Larson T.C. Memo. 2018-30 Sec. 6662; 6664; accuracy-related penalty; reasonable cause; reliance on accountant; complete information to preparer; accountant's expertise.
Stefan A. Tolin T.C. Memo. 2018-29 Sec. 7430; attorney's fees; prevailing party; IRS position no longer substantially justified; reasonable litigation costs; no special legal skills.
David Keefe et ux. T.C. Memo. 2018-28 Sec. 263A; 1221; 6651; 6662; uniform capitalization rules; capital asset; failure to file or pay; accuracy-related penalty; capitalization of interest; property held for sale; trade or business; interest payments included in property's adjusted basis.
RJ Channels, Inc., et al. T.C. Memo. 2018-27 Sec. 162; 446; 6662; business expenses; methods of accounting; accuracy-related penalty; trade or business expenses; contingent liability; year of income inclusion.
Farrokh E. Pourmirzaie et ux. T.C. Memo. 2018-26 Sec. 469; 6662; 6664; passive activity losses; accuracy-related penalty; reasonable cause; rental real estate; election to treat as single activity; diary of time spent in activity; contemporaneous.
Jeffrey Wilfred Heedram T.C. Memo. 2018-25 Sec. 6015; innocent spouse relief; equitable relief; lack of financial sophistication.
Cedric Ray Allen T.C. Memo. 2018-24 Sec. 6213; 6512; 6702; restrictions applicable to deficiencies; petitions to Tax Court; frivolous returns; notice of deficiency not issued; refund claims; Tax Court jurisdiction.
Kevin E. Rushing T.C. Memo. 2018-23 Sec. 61; gross income definition; checks from rental income deposited in account; unexplained bank deposits.
Rodney P. Walker T.C. Memo. 2018-22 Sec. 6330; hearing before levy; collection due process; substitutes for return; prior chance to challenge underlying liability; IRS record of prior opportunity to challenge.
Sugar Land Ranch Development, LLC, Sugar Land Advisors, LLC, Tax Matters Partner T.C. Memo. 2018-21 Sec. 1221; 6226; capital asset definition; alternatives to payment of imputed underpayment by partnership; FPAA; Final Partnership Administrative Adjustment; sale of real estate; capital gain vs. ordinary income; ordinary course of business.
John R. Kirkpatrick T.C. Memo. 2018-20 Sec. 408; Individual Retirement Account; transfer to spouse in divorce; distribution taxable.
Duncan Bass T.C. Memo. 2018-19 Sec. 162; 274; business expenses; business expense substantiation; listed property; ordinary and necessary; car and truck expenses; strict substantiation; Cohan rule.
Michael J. Burke et ux. T.C. Memo. 2018-18 Sec. 166; 6662; 6751; bad debts; accuracy-related penalty; procedural requirements; loan vs. equity; bona fide debt; documentation; ownership interest in business.
Gary E. Krantz T.C. Memo. 2018-17 Sec. 61; gross income definition; unreported income; refund not binding; concession and notice of deficiency.
Homero F. Meruelo T.C. Memo. 2018-16 Sec. 1366; pass-through items to shareholders; net operating loss; basis in corporation; bona fide indebtedness; back-to-back loan theory.
Connie L. Minton a.k.a. Connie L. Keeney T.C. Memo. 2018-15 Sec. 6015; innocent spouse relief; abuse by spouse; fraud exception; withdrawal of funds from pension plan; equitable relief on portion of spouse's income.
Christopher C.L. Ng MD, Inc. APC T.C. Memo. 2018-14 Sec. 162; business expenses; deduction for rent paid to sole shareholder; failure to produce lease; failure to report rental income; Cohan rule.
David Muresan Scientific Research Foundation T.C. Memo. 2018-13 Sec. 501; exempt organizations; profitable products of research would benefit organization's founder or his for-profit company; failure to provide requested information.
Suzanne Jean McCrory T.C. Memo. 2018-12 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower awards; action based on information.
Maron J. Wells T.C. Memo. 2018-11 Sec. 263; 6662; capital expenditures; accuracy-related penalty; reasonable cause; self-prepared return; complicated issue; extensive records.
David L. Bruner T.C. Memo. 2018-10 Sec. 7430; Tax Court Rule 232; attorney's fees; litigation costs; administrative costs; prevailing party; basis of concession.
Tamatha D. Byrum et vir T.C. Memo. 2018-9 Sec. 61; 6651; 6663; gross income definition; failure to file or pay; fraud penalty; embezzled income not reported; statute of limitations open; false or fraudulent returns.
Joy Ford T.C. Memo. 2018-8 Sec. 172; 183; 6662; 6664; net operating loss; not-for-profit activities; accuracy-related penalty; burden of proof; music club; profit motive; substantiation of losses for NOL; accuracy-related penalty requires approval from IRS supervisor.
James S. Plato T.C. Memo. 2018-7 Sec. 6651; 6654; failure to file or pay; failure to pay estimated taxes; late filing; extension not requested; failure to pay penalty not shown; estimated tax payments in community property state married filing separate.
Barry G. Conner et ux. T.C. Memo. 2018-6 Sec. 162; 163; 170; 172; 212; 469; 6662; business expenses; interest expense; charitable contributions; net operating losses; expenses for the production of income; passive activity losses; accuracy-related penalty; properties held for development or investment; separate entity; expenses not deductible as trade or business; bargain sale of property to church; property held as long-term capital asset as noncash contribution; material participation; documentation to support time spent in activity; reliance on accountant.
Michelle Keel T.C. Memo. 2018-5 Sec. 36B; 61; credit for coverage under a qualified health plan; gross income definition; advance premium assistance tax credit; cancellation of debt income included to determine eligibility for credit.
John Anthony Glennon T.C. Memo. 2018-4 Sec. 61; 108; gross income definition; cancellation of indebtedness income; settlement of credit card debt; no claim of insolvency.
Vincent M. Lorusso T.C. Memo. 2018-3 Sec. 6673; penalty for delay; Tax Court Rule 53; maintaining frivolous position; delay penalty; withdrawal of petition.
Joan Farr f.k.a. Joan Heffington T.C. Memo. 2018-2 Sec. 4958; taxes on excess benefit transactions; tax-exmept organization; disqualified person; Form 990-PF; private foundation; purchases for personal use.
Curtis Eugene Ankerberg T.C. Memo. 2018-1 6663; 6664; fraud penalty; definitions and special rules; badges of fraud; pattern of unreported income; failure to cooperate with IRS; failure to keep or produce records; overstated deductions.

 

Summary Opinions

Adam D. Fehr T.C. Summary Opinion 2018-26 Sec. 162; 274; business expenses; business expense substantiation; vehicle, meal and entertainment, travel expenses disallowed for substantiation; unreimbursed business expenses; Cohan rule; expenses not directly related to business; documentation; recordkeeping.
John A. Voigt et ux. T.C. Summary Opinion 2018-25 Sec. 61; 117; 132; gross income definition; qualified scholarships; fringe benefits; tuition waiver benefit; not employee of qualified educational institution.
Aaron Keith Nicholson T.C. Summary Opinion 2018-24 Sec. 162; 262; 274; 6662; business expenses; personal expenses; business expense substantiation; accuracy-related penalty; expenses to foster creativity; contract labor expenses for children; ordinary and necessary expenses.
Chinelo Nwankwo Suwareh, Petitioner and Lamin B. Suwareh, Intervenor T.C. Summary Opinion 2018-23 Sec. 6015; innocent spouse relief; noncash charitable contribution; constructive knowledge; neither divorced nor legally separated on filing for relief.
Teresa J. Henley T.C. Summary Opinion 2018-22 Sec. 61; 165; gross income definition; losses; gambling losses; diary or contemporaneous record of losses; Cohan rule; application to losses.
Stanislav Antoniev Dimitrov T.C. Summary Opinion 2018-21 Sec. 274; 6662; business expense substantiation; accuracy-related penalty; contemporaneous log; recordkeeping; documentation; vehicle expenses.
Saline Jivani T.C. Summary Opinion 2018-20 Sec. 6320; 6330; 6651; 6654; hearing on filing lien notice; hearing before levy; failure to file or pay; failure to make estimated payments; collection due process.
Michelle M. Moreno T.C. Summary Opinion 2018-19 Sec. 6330; hearing before levy; collection due process; failure to provide requested information.
Allen A. Vest T.C. Summary Opinion 2018-18 Sec. 6330; 6402; hearing before levy; authority to make refunds or credits; collection due process; overpayment offset by debt; overpayment of wholly owned corporation; Tax Court jurisdiction on IRS actions on corporation's overpayment.
Shane Havener and Amy E. Costa T.C. Summary Opinion 2018-17 Sec. 162; 263; business expenses; capital expenditures; not in trade or business; investment activity; capitalization of expenditures.
Albert Anthony Oliver T.C. Summary Opinion 2018-16 Sec. 61; 72; gross income definition; early distributions; pension plans; IRAs; portion of benefit not taxable.
Gary K. Sherman et ux. T.C. Summary Opinion 2018-15 Sec. 1402; self-employment tax; deferred compensation; payments not in jeopardy.
Hamid Jahangirian and Shohreh Chalshtari T.C. Summary Opinion 2018-14 Sec. 162; 262; business expenses; personal expenses; unreimbursed employee business expenses; travel away from home; tax home; more than a year or indefinite.
James Edward Bradley, Jr. and Margaret Letitia Hayes-Hunter T.C. Summary Opinion 2018-13 Sec. 162; 174; business expenses; research and experimental expenditures; claimed expenditure not for deductible business expense; taxpayer's own labor; research not in experimental or laboratory sense.
Toni Harris T.C. Summary Opinion 2018-12 Sec. 25A; American Opportunity Credit; substantiation; payment of qualified tuition.
Ron William Thompson T.C. Summary Opinion 2018-11 Sec. 162; 274; business expenses; business expense substantiation; vehicle expenses; auto and truck; contemporaneous log; unreimbursed business expenses; duplication of mileage on Schedule A.
Bruce Joseph Levitz et ux. T.C. Summary Opinion 2018-10 Sec. 165; 469; 1221; losses; passive activity losses; capital asset definition; real estate; trade or business vs. investment; sale of property long-term capital loss; reason for acquisition of property; business of real estate development and sale.
Jose Franco et ux. T.C. Summary Opinion 2018-9 Sec. 469; passive activity losses; architect as real estate professional; material participation; taxpayer testimony for time spent; objective evidence; log; business records.
Ibrahim Abdel-Fatah et ux. T.C. Summary Opinion 2018-8 Sec. 25A; American Opportunity Credit; records of tuition payments.
Rick Colbert et ux. T.C. Summary Opinion 2018-7 Sec. 162; 262; 274; 280A; 280F; business expenses; personal expenses; business expense substantiation; home office; listed property; gym membership; home office used exclusively for business; use of tablet and printer for work; clothing for work.
Brandon Brown et ux. T.C. Summary Opinion 2018-6 Sec. 162; 263; business expenses; capital expenditures; improvements to real property vs. remedial repairs; work to conform to lease terms; value of property before and after repair.
David Alan Devaleria T.C. Summary Opinion 2018-5 Sec. 71; 215; alimony; alimony; divorce decree; termination; voluntary payments.
Michael Royce Preston T.C. Summary Opinion 2018-4 Sec. 6330; hearing before levy; collection due process; offer-in-compromise rejection; ability to pay; installment agreement.
Pantano Baptist Church T.C. Summary Opinion 2018-3 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; prior opportunity to contest penalties; failure to provide financial information.
Evgeny Kiselev T.C. Summary Opinion 2018-2 Sec. 61; 894; gross income definition; income affected by treaty; Russian graduate student; stipend to fund scientific research; temporarily present in U.S.; recipient of grant.
Colin C. Bishop, Petitioner and Lisa Bishop, Intervenor T.C. Summary Opinion 2018-1 Sec. 6015; innocent spouse relief; knowledge of income; actual knowledge; failure to report retirement distributions; deposited in joint account.

 


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