Small Business Taxes & Management

Tax Court Cases--2019


Small Business Taxes & ManagementTM--Copyright 2019, A/N Group, Inc.

 

Below is a list of the 2019 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're using the full case name instead of our previous custom of substituted et ux. and et vir for the spouse's full name. 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--2018
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 March 16, 2019

Tax Court Cases

ATL & Sons Holdings, Inc. 152 T.C. No. 8 Sec. 6699; 6751; failure to file S corporation return; procedural requirements; late filing of Form 1120S; written approval of penalty by supervisor; reasonable cause.
Damian K. Gregory and Shayla A. Gregory 152 T.C. No. 7 Sec. 6212; 6213; notice of deficiency; petition to Tax Court; last known address; Forms 2848 and 4868 as notification of updated address; jurisdiction; late filing of petition to Tax Court.
Levon Johnson 152 T.C. No. 6 Sec. 36B; premium tax credit; social security benefits included in modified adjusted gross income.

 

Memorandum Decisions

Robert Wesley T.C. Memo. 2019-18 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; precluded from challenging liability; res judicata; frivolous arguments; failure to submit collection alternatives; failure to submit financial information; frivolous litigation penalty.

 

Summary Opinions

None

 

Cumulative Cases - 2019

Tax Court Cases

ATL & Sons Holdings, Inc. 152 T.C. No. 8 Sec. 6699; 6751; failure to file S corporation return; procedural requirements; late filing of Form 1120S; written approval of penalty by supervisor; reasonable cause.
Damian K. Gregory and Shayla A. Gregory 152 T.C. No. 7 Sec. 6212; 6213; notice of deficiency; petition to Tax Court; last known address; Forms 2848 and 4868 as notification of updated address; jurisdiction; late filing of petition to Tax Court.
Levon Johnson 152 T.C. No. 6 Sec. 36B; premium tax credit; social security benefits included in modified adjusted gross income.
Blue Lake Rancheria Economic Development Corporation; Mainstay Business Solutions 152 T.C. No. 5 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; unpaid employment taxes; tribal corporation; assets and liabilities distinct from those of the corporation; subdivision of corporation.
Palmolive Building Investors, LLC, DK Palmolive Building Investors Participants, LLC, Tax Matters Partner 152 T.C. No. 4 Sec. 6751; procedural requirements; supervisory approval of penalties; multiple penalties different times and individuals approval.
Craig S. Walquist and Maria L. Walquist 152 T.C. No. 3 Sec. 6673; 6751; penalty for delay; procedural requirements; written supervisory approval not required; maintaining frivolous position; previous warning.
Eaton Corporation and Subsidiaries 152 T.C. No. 2 Sec. 964; miscellaneous provisions; controlled foreign corporation partners; computation of earnings and profits; Subpart F inclusions; conforming foreign corporation's P&L statement.
Renee Vento, et al. 152 T.C. No. 1 Sec. 7453; Tax Court Rule 155; rules of practice, procedure and evidence; new issues in a Rule 155 proceeding; new arguments; foreign tax credits; U.S. Virgin Islands.

 

Memorandum Decisions

Robert Wesley T.C. Memo. 2019-18 Sec. 6330; 6673; hearing before levy; damages for delay; collection due process; precluded from challenging liability; res judicata; frivolous arguments; failure to submit collection alternatives; failure to submit financial information; frivolous litigation penalty.
David F. Burbach T.C. Memo. 2019-17 Sec. 167; 179; 404; 6651; 6662; depreciation; expensing business assets; deduction for contributions to pension plan; failure to file or pay; accuracy-related penalty; basis for depreciation; pension contributions only for employee; employee vs. director of corporation; good-faith reliance on professional advice.
Marc L. Mancini T.C. Memo. 2019-16 Sec. 165; 6751; losses; procedural requirements; gambling losses as casualty losses; side effect of prescription drug; physical damage to property requirement of casualty loss; supervisory approval for accuracy-related penalty.
Teri Jordan T.C. Memo. 2019-15 Sec. 7502; timely mailing as timely filing; untimely Tax Court petition; private postage label.
Denine Kerns and Bryan Kerns T.C. Memo. 2019-14 Sec. 36B; 61; advanced premium tax credit; gross income definition; excess advance premium credit in income; failure to reconcile premium credit on return.
Ronald Curtiss Grumbkow T.C. Memo. 2019-13 Sec. 6330; hearing before levy; collection due process; failure to offer collection alternative; failure to provide financial information; compliance with tax return filings.
Laura Denise Contreras T.C. Memo. 2019-12 Sec. 6015; innocent spouse relief; equitable relief; streamline determination; threshold requirements; economic hardship; knowledge of inability to pay; abuse or duress.
Jeffrey Siegel and Sandra Siegel T.C. Memo. 2019-11 Sec. 71; 215; alimony; alimony; payments in arrears; payment pursuant to court order; lump-sum payment treated as alimony.
Peter E. Hendrickson and Doreen M. Hendrickson T.C. Memo. 2019-10 Sec. 61; 6501; 6651; 6663; gross income definition; limitations on collections and assessments; failure to file or pay; civil fraud; unreported income; statute of limitations; proof of income; frivolous arguments; returns did not contain enough information to be valid.
Daniel James Humiston T.C. Memo. 2019-9 Sec. 6320; 6330; 6672; 6751; hearing on filing lien notice; hearing before levy; failure to collect and pay over taxes; procedural requirements; trust fund recovery penalty; TFRP; supervisory approval requirement; failure to provide financial information.
Daniel R. Doyle and Lynn A. Doyle T.C. Memo. 2019-8 Sec. 104; 162; 6662; 6751; damage awards and sick pay; business expenses; accuracy-related penalty; procedural requirements; emotional distress; physical injury or sickness; legal fees related to employment; supervisory approval of penalty; reliance on competent professional; reasonable cause.
Steven Samaniego T.C. Memo. 2019-7 Sec. 6330; hearing before levy; collection due process; collection alternative requested; installment agreement; failure to provide financial information.
Robert C. Gunther and Jayne C. Gunther T.C. Memo. 2019-6 Sec. 6230; 6231; additional adminstrative provisions; notice of proceedings and adjustments; partner-level determination; TEFRA proceedings; jurisdiction to consider penalties.
Anthony Meggs and Beth Meggs T.C. Memo. 2019-5 Sec. 1235; sale or exchange of patents; consideration as long-term capital gain; fact pattern.
John F. Campbell T.C. Memo. 2019-4 Sec. 6330; 7122; hearing before levy; offer-in-compromise; collection due process; reasonable collection potential; RCP; dissipated assets; amount collectible; amounts transferred before notification of audit examination; abuse of discretion.
2590 Associates, LLC, 5615 Associates, LLC, as Successor in Interest to, 5615 Associates, LP, Tax Matters Partner T.C. Memo. 2019-3 Sec. 166; bad debt losses; bona fide debt; factors examined.
Estate of Arthur S. Andersen, Deceased, Tena Haroldson, Eric Stoval, and Harold Albright, Personal Corepresentatives T.C. Memo. 2019-2 Sec. 162; 274; 1016; business expenses; business expense substantiation; adjustments to basis; substantiation; documentation; recordkeeping; business purpose for expenses; proof of increases to basis; proof of depreciation.
Eric Belanger T.C. Memo. 2019-1 Sec. 6320; 6330; 6673; hearing on filing lien notice; hearing before levy; penalty for delay; collection due process; notices of deficiency issued; challenge of liability; evidence with respect to abuse of discretion; frivolous arguments.

 

Summary Opinions

Jesus Rodriguez and Juanita Rodriguez T.C. Summary Opinion 2019-4 Sec. 24; 62; 162; 217; 6050P; 6651; 6751; child tax credit; adjusted gross income definition; business expenses; moving expenses; Form 1099-C cancellation of indebtedness; failure to file or pay; procedural requirements; child over 17; educator expense deduction; eligible educator; unreimbursed employee business expenses; substantiation; requirements for moving expense deduction; nonreceipt of Form 1099-C; compliance by IRS with supervisory approval requirement.
Rosemary McDowell and Adric McDowell T.C. Summary Opinion 2019-3 Sec. 162; 197; 274; business expenses; amortization of intangibles; business expense substantiation; connection between expenses and business; medical expenses; recordkeeping; documentation; expense of license must be amortized.
Thad Marshall Pugh T.C. Summary Opinion 2019-2 Sec. 162; 163; business expenses; interest; investment interest; legal fees; relationship of legal expenses to trade or business.
Christopher John Totten T.C. Summary Opinion 2019-1 Sec. 25D; 36; 67; 72; 162; 165; 170; 6651; residential energy credit; first-time homebuyer credit; miscellaneous itemized deductions; early distributions; business expenses; losses; charitable contributions; failure to file or pay; qualifying property for residential energy credit; substantiation of expenses; capital loss actually long-term capital gain.

 


Copyright 2019 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


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--Last Update 03/16/19