Small Business Taxes & Management

Tax Court Cases--2020


Small Business Taxes & ManagementTM--Copyright 2020, A/N Group, Inc.

 

Below is a list of the 2020 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 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--2019
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 November 21, 2020

Tax Court Cases

The Coca-Cola Company and Subsidiaries 155 T.C. No. 10 Sec. 482; allocation of income and deductions among taxpayers; reallocation of income paid to domestic entity by foreign manufacturing affiliates; comparable profits method.

 

Memorandum Decisions

Kumar Rajagopalan and Susamma Kumarr; Warren C. Sapp and Jamiko Sapp T.C. Memo. 2020-159 Sec. 170; charitable contribution; conservation easement; easement protected in perpetuity.
Douglas H. Cutting T.C. Memo. 2020-158 Sec. 111; 911; recovery of benefit items; foreign earned income exclusion; state tax refunds not included in income; not bona fide resident in foreign country; pilot; selection of home base.
George Fakiris T.C. Memo. 2020-157 Sec. 6662; accuracy-related penalty; gross valuation misstatement; control over gifted property; completed gift; triggering of valuation misstatement.
Lisa A. Bruno T.C. Memo. 2020-156 Sec. 165; losses; theft loss; proof of theft loss; failure by ex-spouse to transfer property; state law; reasonable prospect of recovery.
Vahik Aghadjanian T.C. Memo. 2020-155 Sec. 7623; expenses of detection fraud and underpayments; whistleblower award; late petition to Tax Court.
Gurpreet S. Padda and Pamela B. Kane T.C. Memo. 2020-154 Sec. 316; 469; 6651; 6662; dividend definition; passive activity losses; failure to file or pay; accuracy-related penalty; constructive dividend; benefit to corporation; material participation; grouping activities.

 

Summary Opinions

None

 

Cumulative Cases - 2020

Tax Court Cases

The Coca-Cola Company and Subsidiaries 155 T.C. No. 10 Sec. 482; allocation of income and deductions among taxpayers; reallocation of income paid to domestic entity by foreign manufacturing affiliates; comparable profits method.
Jesus R. Oropeza 155 T.C. No. 9 Sec. 6662; 6751; accuracy-related penalty; procedural requirements; supervisory approval of penalty; approval after mailing of notice of penalty.
Clinton Deckard 155 T.C. No. 8 Sec. 1361; S corporation defined; pass-through of profits and losses; nonprofit, nonstock corporation; no shareholders; Kentucky law.
Robin J. Fowler 155 T.C. No. 7 Sec. 6501; limitations on assessments and collections; date of return filing; rejection of electronic filed return for failure to include IP PIN; reliance on IRS instructions; delivery to Modernized e-File system.
Donna M. Sutherland 155 T.C. No. 6 Sec. 6015; innocent spouse relief; Taxpayer First Act inapplicable; timing of appeal.
Douglas M. Thompson and Lisa Mae Thompson 155 T.C. No. 5 Sec. 6751; procedural requirements; approval of penalty by supervisor; settlement offer not did not constitute initial assessment of penalty assessment.
Michael Van Bemmelen 155 T.C. No. 4 Sec. 7623; expenses of detection of underpayments and fraud; rejection of claim based on speculative information; provision of specific information; motion to supplement the record.
TGS-Nopec Geophysical Company and Subsidiaries 155 T.C. No. 3 Sec. 199; domestic activities production deduction; sesmic data analysis; engineering services; services provided in connection with the construction of real property; receipts as domestic production gross receipts; DPGR; proceeds from licensing of processed data; intangible property.
Whistleblower 21276-13W; Whistleblower 21277-13W 155 T.C. No. 2 Sec. 7623; expenses of detection of underpayment and fraud; partial payment agreement.
Rickey B. Barnhill 155 T.C. No. 1 Sec. 6320; 6330; 6672; hearing before filing lien notice; hearing before levy; failure to pay over taxes; collection due process; CDP; trust fund recovery penalty; TFRP; employment taxes; prior opportunity to challenge penalty liability.

Vivian Ruesch 154 T.C. No. 13 Sec. 7345; revocation or denial of passport in delinquent taxes; revocation of passport; jurisdiction; challenge of underlying liability; IRS reversal of position.
Jason B. Sage 154 T.C. No. 12 Sec. 165; 677; 7701; losses; grantor trust; definitions; transfer to liquidating trusts; losses from transfer to trusts; closed and completed transactions.
Amanda Iris Gluck Irrevocable Trust 154 T.C. No. 11 Sec. 172; 6330; net operating loss deduction; hearing before levy; collection due process; inconsistent treatment of partnership items; Tax Court jurisdiction; NOL disallowed; irrevocable trust partner in three limited liability companies.
Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner 154 T.C. No. 10 Sec. 170; charitable contributions; conservation easement; protected in perpetuity; validity of income tax regulations; Reg. Sec. 1.170A-14(g)(6); disposition of property; donee share; value of proceeds.
Whirlpool Financial Corporation & Consolidated Subsidiaries; Whirlpool International Holdings S.A.R.L., f.k.a. Maytag Corporation & Consolidated Subsdiaries 154 T.C. No. 9 Sec. 954; foreign base company income; requirement to include in Subpart F income sales of controlled foreign corporation (CFC); branch treated as subsidiary of CFC.
Timothy J. Lewis 154 T.C. No. 8 Sec. 7623; expenses of detection of underpayment and fraud; amount of award; determination of amount of proceeds collected; reduction of award for automatic spending cuts.
Joseph Thomas Lander and Kimberly W. Lander 154 T.C. No. 7 Sec. 6212; 6330; notice of deficiency; hearing before levy; collection due process; audit reconsideration; opportunity to dispute tax liability; mailing of notice of deficiency.
Sandra M. Conrad 154 T.C. No. 6 Sec. 72; distributions from qualified plans; early distributions; penalty; equal protection clause of Constitution; age 59-1/2 exception to penalty.
David J. Chadwick 154 T.C. No. 5 Sec. 6672; 6751; failure to collect and pay over taxes; procedural requirements; trust fund recovery penalty; TFRP; penalty requiring supervisory approval; currently not collectible status; CNC.
Laidlaw's Harley Davidson Sales, Inc. 154 T.C. No. 4 Sec. 6330; 6751; hearing before levy; procedural requirements; collection due process; supervisory approval of penalty; approval made late.
Adams Challenge (UK) Limited 154 T.C. No. 3 Sec. 638; 882; 894; continental shelf areas; tax on foreign corporations connected with U.S. business; income affected by treaty; vessel chartered by domestic corporation for work in U.S. waters; effectively connected with U.S. business; income not exempt.
Charles L. Frost 154 T.C. No. 2 Sec. 162; 274; 704; 6662; 6751; business expenses; business expense substantiation; partners' distributive share; accuracy-related penalty; procedural requirements; travel expenses; recordkeeping; documentation; contemporaneous records; basis in partnership; documentation for loan; failure to meet supervisory approval of penalty documentation.
Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner 154 T.C. No. 1 Sec. 6751; procedural requirements; supervisory approval of penalty; penalties formally communicated to taxpayer; supervisor at time Civil Penalty Approval Form signed.

 

Memorandum Decisions

Kumar Rajagopalan and Susamma Kumarr; Warren C. Sapp and Jamiko Sapp T.C. Memo. 2020-159 Sec. 170; charitable contribution; conservation easement; easement protected in perpetuity.
Douglas H. Cutting T.C. Memo. 2020-158 Sec. 111; 911; recovery of benefit items; foreign earned income exclusion; state tax refunds not included in income; not bona fide resident in foreign country; pilot; selection of home base.
George Fakiris T.C. Memo. 2020-157 Sec. 6662; accuracy-related penalty; gross valuation misstatement; control over gifted property; completed gift; triggering of valuation misstatement.
Lisa A. Bruno T.C. Memo. 2020-156 Sec. 165; losses; theft loss; proof of theft loss; failure by ex-spouse to transfer property; state law; reasonable prospect of recovery.
Vahik Aghadjanian T.C. Memo. 2020-155 Sec. 7623; expenses of detection fraud and underpayments; whistleblower award; late petition to Tax Court.
Gurpreet S. Padda and Pamela B. Kane T.C. Memo. 2020-154 Sec. 316; 469; 6651; 6662; dividend definition; passive activity losses; failure to file or pay; accuracy-related penalty; constructive dividend; benefit to corporation; material participation; grouping activities.
Anthony M. Kissling and Suzanne R. Kissling T.C. Memo. 2020-153 Sec. 170; charitable contributions; facade easements; effect of easements on value of property; historic preservation district; state law on recording easement.
Brett John Ball T.C. Memo. 2020-152 Sec. 61; 72; 408; 6662; gross income definition; distributions from qualified plans; individual retirement accounts; accuracy-related penalty; failure to include SEP-IRA distribution in income; distribution made to LLC; control of funds; premature distribution penalty.
Scott Lashua T.C. Memo. 2020-151 Sec. 61; 72; 408; 6212; gross income definition; distributions from qualified plans; individual retirement accounts; distribution not rolled over; premature distribution penalty; notice of deficiency.
Tung Dang and Hieu Pham Dang T.C. Memo. 2020-150 Sec. 7430; recovery of litigation costs; costs did not qualify as reasonable administrative costs; prevailing party; position substantially justified.
Colleen Michelle Leith, Petitioner, and Oraine J. Leith, Intervenor T.C. Memo. 2020-149 Sec. 6015; innocent spouse relief; equitable relief allowed by IRS; intervenor objected; factors considered; equitable relief.
Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner T.C. Memo. 2020-147 Sec. 170; 6662; charitable contributions; accuracy-related penalty; charitable conservation easement; exclusively for conservation purposes.
Ram Ratan Sharma and Shakuntala Sharma T.C. Memo. 2020-147 Sec. 469; passive activity losses; $25,000 passive loss from rental activities limitation; phaseout of exemption amount; calculation of phaseout; calculation of modified adjusted gross income; MAGI.
John M. Coleman T.C. Memo. 2020-146 Sec. 162; 165; 274; business expenses; losses; business expense substantiation; substantiation requirements for business use of laptop; proof of gambling losses; review of bank account balances beginning and end of year; other financial evidence.
Michael C. Giambrone; William W. Giambrone and Michele L. Giambrone T.C. Memo. 2020-145 Sec. 165; losses; theft loss deduction; fraudulent investments made by business; Rev. Proc. 2009-20 safe harbor; requirements not met; loss discovered in prior year.
Thomas E. Watts and Mary E. Watts v. Commissioner; RW Management, Ltd., JRW Management, LLC, Tax Matters Partner T.C. Memo. 2020-144 Sec. 741; gain or loss on sale of partnership return; Danielson rule; terms of purchase agreement; capital losses on sale of interests.
Shelley Jou Wienke; Evergrow Investments, Inc. T.C. Memo. 2020-143 Sec. 61; 162; 167; 481; 6651; gross income definition; business expenses; depreciation; changes in method of accounting; failure to file or pay; allocation of rental property income between spouses; married filing separately; C corporation; impermissible method of calculation of depreciation.
The Morning Star Packing Company, L.P., The Morning Star Company, Tax Matters Partner, et al. T.C. Memo. 2020-142 Sec. 461; taxable year of deduction; cost of goods sold; accrued production costs; expenses to recondition equipment; economic performance.
John Worthington T.C. Memo. 2020-141 Sec. 7623; expenses of detection of underpayment and fraud; whistleblower; failure to consider case; insufficient evidence.
Francis I. Spagnoletti T.C. Memo. 2020-140 Sec. 6330; hearing before levy; collection due process; failure to mount proper challenge to underlying liabilities; failure to supply financial information; collection alternatives.
Lawrence W. Doyle and John F. Moynihan T.C. Memo. 2020-139 Sec. 7623; expenses of detection of underpayment and fraud; credible information; denial of claim not based on noncollection of proceeds.
David Shaun Neal T.C. Memo. 2020-138 Sec. 7623; expenses of detection of underpayment and fraud; whistleblower information not used; rejection of claim.
George Jerome Stevenson T.C. Memo. 2020-137 Sec. 7623; expenses of detection of underpayment and fraud; whistleblower award; lack of credible evidence; unidentified tax year; documentation.
Ronald J. Lucero and Mary L. Lucero T.C. Memo. 2020-136 Sec. 469; passive activity losses; short-term rental; material participation; contemporaneous record of hours worked related to rental property; time spent paying bills and preparing tax returns; invesor activity.
David Shaun Neal T.C. Memo. 2020-135 Withdrawn by Order.
Beverly Robinson T.C. Memo. 2020-134 Sec. 6015; innocent spouse relief; satisfaction of seven threshold conditions; streamlined determination; economic hardship; financial expertise; factors considered.
Sunil S. Patel and Laurie Mcanally Patel T.C. Memo. 2020-133 Sec. 6751; procedural requirements; penalty requiring supervisory approval; first formal assertion of penalties.
Cindy Damiani T.C. Memo. 2020-132 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower award; credible information.
Felix Ewald Friedel T.C. Memo. 2020-131 Sec. 7623; expenses of detection of underpayments and fraud; whistleblower award; credible information.
Robert J. Belanger T.C. Memo. 2020-130 Sec. 61; 6501; 6663; gross income definition; limitations on collection and assessment; fraud penalty; unreported income; control over funds; statute of limitations extended due to fraud.
The Korean-American Senior Mutual Association, Inc. T.C. Memo. 2020-129 Sec. 501; exempt corporations and trusts; nonprofit organization; tax-exempt status; operational test; activities primarily for members; public interest.
Jon Dickinson and Helen Dickinson T.C. Memo. 2020-128 Sec. 170; charitable contributions; gift of shares of privately held company; absolute gift; evidence of gift.
Malik H. Franklin T.C. Memo. 2020-127 Sec. 162; 166; 167; 274; 6651; 6662; business expenses; bad debts; depreciation; business expense substantiation; failure to file or pay; accuracy-related penalty; documentation; recordkeeping; travel diary not credible; business purposes; meal expense; proof of uncollectiblity or worthlessness of loans; cost basis in assets not shown.
Sean L. Daichman and Linda E. Daichman T.C. Memo. 2020-126 Sec. 165; 331; 336; 6662; losses; gain or loss on corporate liquidation; gain or loss on property distributed in complete liquidation; accuracy-related penalty; dissolution; transfer of assets; foreign limited partnership; economic substance of transactions; prepackaged tax strategy.
Jill Beth Savedoff T.C. Memo. 2020-125 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; proper "serving" of notice of NFTL filing; last known address; proof of address change.
Blanca Rivas T.C. Memo. 2020-124 Sec. 6213; petiton to Tax Court; jurisdiction; postmarked day after dropped in mailbox; postmark one day late.
Kenneth Gustaf Swanberg T.C. Memo. 2020-123 Sec. 6320; 6330; hearing before filing lien notice; hearing before levy; collection due process; claim of credit balance to offset outstanding liability; transcripts showed no credit available.
Faith Lynn Brashear and Hendel N. Thistletop T.C. Memo. 2020-122 Sec. 61; 162; 172; 6651; 6662; gross income definition; business expenses; net operating losses; failure to file or pay; accuracy-related penalty; home office expenses claimed on wrong business; substantiation of net operating loss carryover; source documents for tax return preparer; reliance on return preparer.
Nirav B. Babu; Nirav Babu T.C. Memo. 2020-121 Sec. 6662; accuracy-related penalty; income from a pass-through entity; no evidence of tax advice from professional.
Peter C. Emanouil and Pascale Emanouil T.C. Memo. 2020-120 Sec. 170; 6662; charitable contribution; accuracy-related penalty; contribution of land to town by real estate developer; quid pro quo; appropriate discounts; determination of fair market value; gross valuation misstatement.
Alka Sham T.C. Memo. 2020-119 Sec. 111; 162; 213; 274; 6651; 6654; 6662; recovery of benefit items; business expenses; medical expenses; business expense substantiation; failure to file or pay; failure to pay estimated tax; accuracy-related penalty; failure to report state refund; substantiation of medical expenses; substantiation of travel and entertainment expenses; business purpose of expenditures; medical excuse for failure to file; reliance on tax professional.
Ritchie N. Stevens and Julie A. Keen Stevens T.C. Memo. 2020-118 Sec. 6234; judicial review of partnership adjustment; partnership losses; returns not filed; subject to unified partnership audit and litigation rules; TEFRA; failure to substantiate losses.
Steven R. Matzkin and Sarah Schroeder T.C. Memo. 2020-117 Sec. 705; 722; 752; basis of partner's interest; basis of contributing partner's interest; partner's liabilities; divorce settlement; basis in LLC; professional practice; property settlement; ownership in LLC before and after divorce settlement.
Red Oak Estates, LLC, Amanda Farahany, Tax Matters Partner T.C. Memo. 2020-116 Sec. 170; charitable contributions; conservation easements; reporting requirements; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment; substantial compliance vs. strict compliance.
Cottonwood Place, LLC, Hugh F. Smission III, Tax Matters Partner T.C. Memo. 2020-115 Sec. 170; charitable contributions; conservation easements; reporting requirements; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment; substantial compliance vs. strict compliance.
Reflectxion Resources, Inc. T.C. Memo. 2020-114 Sec. 7436; proceedings for determinations of employment status; Notice of Determination of Worker Classification; NDWC; jurisdiction; employment status; staffing agency; third party; section 530 relief (Revenue Act of 1978).
Carol Joy Biggs-Owens T.C. Memo. 2020-113 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; CDP; NFTL; requirements to qualify for installment agreement; proposal of terms for installment agreement; current on tax obligations.
Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner T.C. Memo. 2020-112 Sec. 170; charitable contributions; conservation easements; reporting requirements; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment.
Jesus R. Oropeza and Fabiola Anaya T.C. Memo. 2020-111 Sec. 6751; procedural requirements; supervisory approval of penalty.
Robert Elkins T.C. Memo. 2020-110 Sec. 6320; 6330; hearing before filing lien notice; hearing before levy; offer-in-compromise; OIC; collection alternatives; CDP; financial status; good-faith offers.
Mark Weiderman and Jennifer Weiderman T.C. Memo. 2020-109 61; 108; 162; 183; 274; 280A; 6662; 6664; gross income definition; cancellation of indebtedness; business expenses; not-for-profit activities; substantiation of business expenses; business use of home; accuracy-related penalty; reasonable cause; car and truck expenses; COD; acquisition indebtedness; unsecured debt; Schedule C business; profit motive; travel, meal and entertainment expenses; recordkeeping; documentation; documentation presented not reliable.
Edward J. Duffy and Shannon L. Duffy T.C. Memo. 2020-108 Sec. 108; 165; 704; 1001; 6751; discharge of indebtedness; losses; partner's distributive share; gain or loss; procedural requirements; cancellation of debt income; loss on sale of residential property; determination of gain or loss; value of property at beginning of rental period; nonrecourse debt; guaranteed payments from LLC; self-employment income; substantiation of unreimbursed partnership expenses; proof of allocation of loss from partnership; failure to get supervisory approval for penalty.
Smith Lake, LLC, David Lake, LLC David Hewitt, Tax Matters Partner T.C. Memo. 2020-107 Sec. 170; charitable contributions; conservation easements; reporting requirements; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment; judicial estoppel; challenge of regulation.
Norris A. Dodson and Helen M. Dodson T.C. Memo. 2020-106 Sec. 6330; hearing before levy; collection due process; CDP; installment agreement; financial situation of taxpayers; first-time abatement of additions to tax; reasonable cause.
Englewood Place, LLC, Effingham Managers, LLC, Tax Matters Partner T.C. Memo. 2020-105 Sec. 170; charitable contributions; conservation easements; reporting requirements; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment; failure to provide cost basis.
Maple Landing, LLC, Effingham Managers, LLC, Tax Matters Partner T.C. Memo. 2020-104 Sec. 170; charitable contributions; conservation easements; reporting requirements; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment; failure to provide cost basis.
Riverside Place, LLC, Effingham Managers, LLC, Tax Matters Partner T.C. Memo. 2020-103 Sec. 170; charitable contributions; conservation easements; reporting requirements; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment; failure to provide cost basis.
Village At Effingham, LLC, Effingham Managers, LLC, Tax Matters Partner T.C. Memo. 2020-102 Sec. 170; charitable contributions; conservation easements; reporting requirements; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment; failure to provide cost basis.
Tamecca Seril, a.k.a. Tamecca Tillard T.C. Memo. 2020-101 Sec. 72; distributions from qualified plans; early distribution; IRA; distribution taxable; penalty tax; failure to show how funds used for tuition exception.
Michael K. Simpson and Cynthia R. Simpson T.C. Memo. 2020-100 Sec. 162; 274; business expenses; business expense substantiation; unreimbursed partnership expenses; meals and entertainment; travel expenses; documentation; recordkeeping; vehicle expenses; mileage log or diary; failure to seek reimbursement from employer.
John Thomas Minemyer T.C. Memo. 2020-99 Sec. 6663; 6751; civil fraud penalty; procedural requirements; understatement of income from passthrough entity; Form 4549, Income Tax Examination Changes signed by taxpayer; supervisory approval of penalty.
Gary M. Dennis and Sharon D. Dennis T.C. Memo. 2020-98 Sec. 7430; recovery of litigation costs; costs to filing of a notice of Federal tax lien; collection action vs. administrative proceeding; challenge of tax liability; taxpayer represented himself; no fees for legal services.
Duy Duc Nguyen T.C. Memo. 2020-97 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; failure to receive notice of deficiency; failure to provide evidence to contest tax liability; deadlines missed.
Rebecca L. Bethune T.C. Memo. 2020-96 Sec. 2; 24; 152; head of household status; child tax credit; dependent definition; Form 8332; Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent; noncustodial parent; qualifying child.
Lumpkin HC, LLC, Hurricane Creek Partners, LLC, Tax Matters Partner T.C. Memo. 2020-95 Sec. 170; charitable contribution; conservation easement; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment; right to designate an acceptable area as homesite.
Lumpkin One Five Six, LLC, 156 Partners, LLC, Tax Matters Partner T.C. Memo. 2020-94 Sec. 170; charitable contribution; conservation easement; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment; right to designate an acceptable area as homesite.
Pleateau Holdings, LLC, Waterfall Development Manager, LLC, Tax Matters Partner T.C. Memo. 2020-93 Sec. 170; 6662; charitable contributions; accuracy-related penalty; conservation easement; protected in perpetuity requirement of contribution; proportionate share of proceeds from sale following extinguishment.
James A. Lloyd T.C. Memo. 2020-92 Sec. 61; 1402; 6651; 6673; gross income definition; net earnings from self-employment; failure to file or pay; penalty for delay; Form 4361; liable for self-employment tax; frivolous arguments.
John E. Rogers and Frances L. Rogers T.C. Memo. 2020-91 Sec. 6015; innocent spouse relief; requirements for relief; still married; Rev. Proc. 2013-34.
Carl William Cosio T.C. Memo. 2020-90 Sec. 6330; hearing before levy; collection due process; failure to properly schedule a collection due process hearing; CDP; abuse of discretion; summary judgment request by IRS denied.
David F. Hewitt and Tammy K. Hewitt T.C. Memo. 2020-89 Sec. 170; 6662; charitable contribution; accuracy-related penalty; conservation easement; protected in perpetuity; proceeds from possible future sale; extinguishment provisions of easement.
Leticia C. Santos T.C. Memo. 2020-88 Sec. 3401; 4136; definitions; proceedings for determination of employment status; independent contractors; apartment cleaners; own supplies; transportation; payment by customer; control of workers; taxpayer as intermediary.
Nelson G. Abrego and Reina E. Abrego T.C. Memo. 2020-87 Sec. 36B; 6651; Premium Tax Credit; failure to file or pay; excess advance premium tax credit; failure to attach Form 8962; late filed return.
Askar Moukhitdinov and Sana Abeuova T.C. Memo. 2020-86 Sec. 6212; 6213; notice of deficiency; petition to Tax Court; last known address; petition untimely; delivery of notice argued.
Constant B. Bidzimou T.C. Memo. 2020-85 Sec. 2; 24; 25A; 32; 152; head-of-household status; child credit; education credit; earned income credit; dependent definition; non-custodial parent; qualifying child; ex-spouse retained sole custody; Form 8332; release of custody; income threshold for earned income credit; qualifying tuition paid by grant.
Randy G. Sellers T.C. Memo. 2020-84 Sec. 162; 469; 6662; business expenses; passive activity losses; accuracy-related penalty; incomplete promissory note; guarantor; substantiation of bases; material participation in LLC; corroboration of time spent in activity.
Fritz Steven Schwager T.C. Memo. 2020-83 Sec. 6330; hearing before levy; collection due process; challenge of underlying tax liabilities; prior opportunity; frivolous arguments; collection alternatives.
Alexander Strashny and Laura Strashny T.C. Memo. 2020-82 Sec. 6330; hearing before levy; collection due process; ineligible for installment agreement; ability to pay full amount of liability.
James C. Nelson; Mary P. Nelson T.C. Memo. 2020-81 Sec. 2512; valuation of gifts; transfer of limited partnership interests; valuation of interests; discounts for lack of control and marketability.
Edward S. Flume and Martha S. Flume T.C. Memo. 2020-80 Sec. 61; 952; 6662; 6664; gross income definition; Subpart F income definition; accuracy-related penalty; reasonable cause; collateral estoppel.
Theron E. Johnson T.C. Memo. 2020-79 Sec. 162; 170; 179; business expenses; charitable contributions; option to expense assets; travel expenses; purpose of travel; valuation of conservation easement.
Frederick Howe and Bonita A. MacVaugh-Howe T.C. Memo. 2020-78 Sec. 6212; 7121; notice of deficiency; closing agreements; notice invalid; misrepresentation; reopening of audit; Form 870-AD; equitable estoppel.
Choong H. Koh T.C. Memo. 2020-77 Sec. 6751; Tax Court Rule 120; procedural requirements; supervisory approval of penalty; judgment on pleadings.
Brannan Sand & Gravel Co., LLC, J. Curtis Marvel, Tax Matters Partner T.C. Memo. 2020-76 Sec. 170; charitable contribution; substantiation; transfer of water storage rights; qualified appraisal.
Jaroslaw Januz Waszczuk T.C. Memo. 2020-75 Sec. 7623; expenses of detection of underpayment and fraud; whistleblower claim; information speculative and not specific; failure to file petition on rejection of claim.
Thomas M. McCarthy T.C. Memo. 2020-74 Sec. 163; 280A; 6662; interest; vacation home; accuracy-related penalty; mortgage interest on second property; failure to elect property; principal residence.
Burt Kroner T.C. Memo. 2020-73 Sec. 102; 6662; 6751; gifts and inheritances; accuracy-related penalty; procedural requirements; supervisory approval of penalty; gifts vs. income.
Ronald C. Nommo T.C. Memo. 2020-72 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; not current on estimated tax payments; failure to submit financial information.
Estate of Mary P. Bolles, Deceased, John T. Bolles, Executor T.C. Memo. 2020-71 Sec. 2001; 2033; gift tax; decedent's property interest; gifts vs. loans to relatives; expectation of repayment; part loan part gift.
Daniel E. Larkin and Christine L. Larkin T.C. Memo. 2020-70 Sec. 162; 163; 212; 469; 904; 6651; 6662; 6751; business expenses; interest expense; expenses for the production of income; passive activity losses; limitation on credit; failure to file or pay; accuracy-related penalty; procedural requirements; substantiation; documentation; recordkeeping; investment interest deduction; rental real estate as passive; real estate professional; self-employed health insurance; foreign tax credit; supervisory approval for penalty.
Frederick Engle T.C. Memo. 2020-69 Sec. 6201; 6320; assessment authority; hearing on filing lien notice; restitution based assessments; change in restitution order.
David A. Novoselsky and Charmain J. Novoselsky T.C. Memo. 2020-68 Sec. 61; 6404; 6662; gross income definition; abatement of interest; accuracy-related penalty; payments to lawyer from counter-parties to support litigation; unconditional obligation to repay; advance payments; reasonable cause for understatement; Tax Court jurisdiction where no penalties or interest assessed.
Roland J. Thoma and Donna M. Thoma T.C. Memo. 2020-67 Sec. 62; 213; 408; 1402; 6662; adjusted gross income definition; medical and dental expenses; individual retirement accounts; self-employment tax; accuracy-related penalty; income from partnership; employee vs. self-employed; self-employment income vs. wages; deductions toward adjusted gross income vs. employee business expenses; health insurance; SIMPLE IRA; Savings Incentive Match Plan.
Laurence Gluck and Sandra Prusock T.C. Memo. 2020-66 Sec. 1031; like-kind exchange; exchange of condominium unit for interest in a partnership; Tax Court jurisdiction; existence of partnership.
George E. Joseph T.C. Memo. 2020-65 Sec. 162; 274; business expenses; business expense substantiation; substitutes for returns; Cohan rule; substantiation of vehicle expenses; bank statements and accounting records as partial substantiation.
Martin Douglas Frantz T.C. Memo. 2020-64 Sec. 7623; Tax Court Rule 121; expenses of detection of underpayment and fraud; failure to state a tax issue.
Robert J. Peacock and Bonita B. Peacock T.C. Memo. 2020-63 Sec. 6211; 6603; definition of deficiency; deposits made to suspend running of interest on potential underpayments; proper designation of remittance as deposit; mailing of remittance preceded notice of deficiency.
Lord S. Pope T.C. Memo. 2020-62 Sec. 6201; 6213; 6211; assessment authority; restrictions applicable to deficiencies; definition of deficiency; adjustment of withholding credits; Tax Court jurisdiction; amount of overpayment applied.
Jocelyn B. Nesbitt and Kevin Nesbitt T.C. Memo. 2020-61 Sec. 6330; hearing before levy; collection due process; telephone hearing; failure to provide financial information.
Abigail Richlin T.C. Memo. 2020-60 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; summary notices not binding; equitable estoppel.
Bruce W. Lemay T.C. Memo. 2020-59 Sec. 6700; promoting abusive tax shelters; accountable plan.
Allen R. Davison T.C. Memo. 2020-58 Sec. 6700; promoting abusive tax shelters; penalty; risk of aggressive tax shelter; abuse of discretion; "tool plan".
Martin D. Kirkley and Sheila G. Kirkley T.C. Memo. 2020-57 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; rejection of installment agreement; case record deficient; ability to pay; financial analysis by IRS.
NCA Argyle LP, Newport Capital Advisors, LLC, a Partner Other Than the Tax Matters Partner, et al. T.C. Memo. 2020-56 Sec. 741; 742; recognition and character of gain or loss on sale or exchange; basis of transferee partner's interest; settlement agreement between parties; allocation of payment; payment in extinguishment of rights.
Woodland Property Holdings, LLC, Woodland Land Manager, LLC, Tax Matters Partner T.C. Memo. 2020-55 Sec. 170; charitable contribution; conservation easement; protected in perpetuity; vested right to proportionate share of proceeds; provision in deed to cure ambiguous clause.
Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner T.C. Memo. 2020-54 Sec. 170; charitable contribution; conservation easement; protected in perpetuity; fair market value clause; fixed historical value.
Christopher Lambert T.C. Memo. 2020-53 Sec. 6320; 6330; 6672; hearing on filing lien notice; hearing before levy; failure to collection and pay over taxes; collection due process; trust fund recovery penalty; TFRP; responsible person.
Richmond Patients Group T.C. Memo. 2020-52 Sec. 263A; 280E; 446; 471; 6662; uniform capitalization rules; illegal sale of drugs; methods of accounting; general rules for inventories; accuracy-related penalty; medical marijuana dispensary; reseller vs. producer; no improvements made to product after purchase by taxpayer; request for change in accounting methods.
Dwayne Bridges T.C. Memo. 2020-51 Sec. 6231; notice of proceedings and adjustments; adjustments to LLC; notice of deficiency sent to taxpayer; flowthrough of adjustments from LLC; validity of deficinecy notice.
Melvin Collins; Nikta Fatemeh Abdolrahim and Melvin Collins T.C. Memo. 2020-50 Sec. 61; 162; 274; 280A; 6651; 6654; 6663; gross income definition; business expenses; business expense substantiation; home office; failure to file or pay; failure to pay estimated tax; civil fraud; recordkeeping; documentation; travel expenses; use of home office; cash deposits.
Paulette Etoty T.C. Memo. 2020-49 Sec. 6330; 6402; hearing before levy; authority to make credits or refunds; collection due process; taking of tax refunds; currently not collectible status; CNC; seizure of tax refund; collection relief.
Henry C. Williams and Sonja L. Johnson T.C. Memo. 2020-48 Sec. 162; 167; 195; 274; 280F; business expenses; depreciation; start-up expenses; business expense substantiation; luxury auto rules; documentation; recordkeeping; expenses not currently deductible.
Patrick's Payroll Services, Inc. T.C. Memo. 2020-47 Sec. 6330; Tax Court Rule 121; hearing before levy; collection due process; employee leasing company; dispute of tax liability.
Zaid Hakkak and Layla Naji T.C. Memo. 2020-46 Sec. 162; 469; business expenses; passive activity losses; real estate professional; calendar, correspondence and other records not sufficient to show 750 hours worked.
Jason E. Shepherd T.C. Memo. 2020-45 Sec. 6330; 6672; hearing before levy; failure to collect and pay over taxes; collection due process; trust fund recovery penalty; TFRP; opportunity to contest liability; economic hardship.
Gary Pinkston and Janice Pinkston T.C. Memo. 2020-44 Sec. 446; 481; methods of accounting; adjustments required by changes in accounting; rental properties; expiration of limitations period on assessment; adjustment in basis of land vs. building.
Kenneth M. Kansky T.C. Memo. 2020-43 Sec. 7623; expenses of detection of underpayment and fraud; information speculative or did not provide specific or credible facts.
Charles P. Littlejohn and Maxine M. Littlejohn T.C. Memo. 2020-42 Sec. 162; 165; 167; 6662; business deductions; losses; depreciation; accuracy-related penalty; rental real estate deductions; repairs; maintenance; substantiation; documentation of basis in property; theft loss substantiation; claimed theft loss; reliance on tax professional.
Roderick M. Campbell and C. Sandra Campbell T.C. Memo. 2020-41 Sec. 170; 6751; charitable contributions; procedural requirements; carryover contribution; substantiation requirements; proof of fractional interest; supervisory approval of penalty.
Estate of Howard V. Moore, Deceased, Virgil L. Moore, Executor and Trustee v. Commissioner; Howard V. Moore, Donor, a.k.a. Estate of Howard V. Moore, Deceased, Virgil L. Moore, Executor and Trustee T.C. Memo. 2020-40 Sec. 2034; 2036; 2043; 2053; 2055; 2501; dower or curtesy interests; transfers with retained life estate; transfers for insufficient consideration; expenses, indebtedness and taxes; charitable transfers; imposition of tax; family limited partnership; FLP; bona fide sale; reason for transfers; funds retained by decedent.
Timothy Clinton Biddle T.C. Memo. 2020-39 Sec. 71; alimony; alimony vs. child support; end on 18th birthday of youngest child; language in divorce decree.
Ronald M. Goldberg T.C. Memo. 2020-38 Sec. 6404; abatements; abatement of interest; Form 4549, Income Tax Examination Changes; not binding contract with IRS; challenge of underlying tax liability; prior opportunity.
Sean McNamee T.C. Memo. 2020-37 Sec. 6330; 6694; hearing before levy; understatement of taxpayer's liablity by return preparer; preparer penalties; challenge of liability; final administrative determination not absolute prerequisite to assessment of penalty.
Valerie R. Bishop T.C. Memo. 2020-36 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; delinquent returns; financial documentation not supplied.
Walter Nicklaus Cline T.C. Memo. 2020-35 Sec. 7623; expenses of detection of underpayment and fraud; whistleblower; no action taken, no proceeds collected.
Mark Alan Staples T.C. Memo. 2020-34 Sec. 6512; limitations in case of petition to Tax Court; cash basis taxpayers; offset of Social Security Disability Insurance benefits by Federal Employee Retirement System disability annuity.
Sara M. Thomas and David A. Thomas T.C. Memo. 2020-33 Sec. 6213; 7502; Tax Court petition; last known address; timely mailing as timely filing; postage meter date disregarded, USPS postmark legible; jurisdiction.
Do S. Wong T.C. Memo. 2020-32 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge of underlying liability; audit reconsideration not sought; failure to valid collection alternative proposal.
Mark Y. Liu and Ginger Y. Bian, Deceased, Mark Y. Liu, Surviving Spouse T.C. Memo. 2020-31 Sec. 1366; 7481; pass-through of items to shareholders; date when tax court decision becomes final; Tax Court jurisdiction on overpayment of interest; distributive shares of S corporation income reported as qualified dividends; release of erroneous filed federal tax lien.
Sun River Financial Trust, Jay A. Greek, Trustee T.C. Memo. 2020-30 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; delinquent returns filed; frivolous return.
Charles Stuart Pulcine T.C. Memo. 2020-29 Sec. 7623; expenses of detection of underpayment and fraud; threshold conditions not met; failure to file Form 211, Application for Award for Original Information; condition for award rectified by delinquent taxpayer.
Pierson M. Grieve T.C. Memo. 2020-28 Sec. 2501; 2502; 2503; 2702; 7491; imposition of gift tax; rate of tax; taxable gifts; special valuation rules in case of transfers of interests in trusts; burden of proof; valuation of gifts to trusts; discount for marketability; discount for lack of control.
Dung T. Le and Nghia T. Tran T.C. Memo. 2020-27 Sec. 61; 162; 6662; 6663; Tax Court Rule 39; gross income definition; business expenses; accuracy-related penalty; civil fraud penalty; recordkeeping; documentation; substantiation; failure to keep records of income; reconstruction of income; bank deposits method; badges of fraud.
Rock Bordelon and Torie Bordelon T.C. Memo. 2020-26 Sec. 465; 704; deductions limited to amount at risk; partners' distributive share; loan basis; liability for loan; protection against loss; guarantee; recourse to taxpayer.
Alvin E. Keels, Sr. T.C. Memo. 2020-25 Sec. 162; 409A; 6651; 6662; business expenses; inclusion in gross income of deferred compensation under nonqualified deferred compensation plans; failure to file or pay; accuracy-related penalty; documentation; substantiation; recordkeeping; expenses deducted twice; IRS failed to meet burden of proof.
Oakhill Woods, LLC, Effingham Managers, LLC, Tax Matters Partner T.C. Memo. 2020-24 Sec. 170; charitable contributions; conservation easement; compliance with reporting requirements; cost basis required; reliance on CPA.
Richard Essner T.C. Memo. 2020-23 Sec. 61; 6662; 6664; 7605; gross income definition; accuracy-related penalty; reasonable cause; time and place of examination; IRA distributions taxable income; inherited IRA; proof of investment in IRA; two examinations for same year; unnecessary examination; AUR; automatic underreporter program.
Railroad Holdings, LLC, Railroad Land Manager, LLC, Tax Matters Partner T.C. Memo. 2020-22 Sec. 170; charitable contributions; contribution of conservation easement; perpetual restriction requirement; allocation of proceeds on extinguishment.
Nathaniel A. Carter and Stella C. Carter; Ralph G. Evans T.C. Memo. 2020-21 Sec. 170; 6751; charitable contributions; procedural requirements; contribution of conservation easement; perpetual restriction requirement; supervisory approval of penalty before imposition of penalties; 30-day letters not included.
Christian Bernd Alber T.C. Memo. 2020-20 Sec. 7623; expenses of detection of underpayments and fraud; rejection of whistleblower's claim; no violation of law found by Whistleblower's Office.
Hubert W. Chang T.C. Memo. 2020-19 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; jurisdiction by Tax Court; untimely requests for collection due process hearings; taxpayer's testimony.
Northside Carting, Inc. T.C. Memo. 2020-18 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; unpaid employment taxes; failure to submit information for offer-in-compromise; installment agreement; not in compliance with current tax obligations.
Lon B. Issacson T.C. Memo. 2020-17 Sec. 61; 6663; gross income definition; fraud penalty; contingency fee; year taxable; judicial estoppel; badges of fraud.
Lori J. Manroe; Robert D. Manroe T.C. Memo. 2020-16 Sec. 6230; 6662; additional administrative provisions; accuracy-related penalty; jurisdiction of penalties at partnership level.
Ugorji Timothy Wilson Onyeani T.C. Memo. 2020-15 Sec. 212; 446; 6001; expenses for the production of income; methods of accounting; required records; corporation not separate entity; alter ego; reconstruction of income; unreported income.
Dean Lee Christensen T.C. Memo. 2020-14 Sec. 162; 262; 274; business expenses; personal expenses; business expense substantiation; business reason for travel; travel expenses for wholly owned company; ordinary and necessary test; travel logs inadequate; recordkeeping; documentation; capital contribution not employee business expense.
Edward Anthony Purvis and Maureen Helena Purvis T.C. Memo. 2020-13 Sec. 6663; 6664; 6751; civil fraud; reasonable cause; procedural requirements; supervisory approval of penalty; penalties approved before formal communication to taxpayers; badges of fraud; failure to provide complete information to tax advisor.
Moises A. Aviles T.C. Memo. 2020-12 Sec. 6320; 6330; hearing on filing lien notice; hearing before levy; collection due process; challenge to underlying tax liability; currently not collectible or installment agreement requested; sufficient income.
Mei Productions T.C. Memo. 2020-11 Sec. 6213; 6320; 6330; 6651; notice of deficiency; hearing on filing lien notice; hearing before levy; failure to file or pay; collection due process; preconditions for making assessment.
Daniel Alan Near and Denise Frances Mayhugh T.C. Memo. 2020-10 Sec. 61; 162; 262; 274; gross income definition; business expenses; personal expenses; business expense substantiation; business vs. personal expenses; travel including family members; business purpose; unreimbursed business expenses; "necessary" requirement.
Glenn David Cuthbertson a.k.a. David Cuthbertson and Pamela Cuthbertson T.C. Memo. 2020-9 Sec. 165; 446; 453; 6662; losses; methods of accounting; installment method; accuracy-related penalty; losses on disposition of golf course; benefits and burdens of ownership transferred; economic reality test for abandonment loss; closed and completed transaction.
Alta V Limited Partnership, Transferee, et al. T.C. Memo. 2020-8 Sec. 6651; 6662; 6901; failure to file or pay; accuracy-related penalty; transferred assets; transferee liabilities; statute of limitations.
Wifredo E. Rivera and Maria T. Rivera T.C. Memo. 2020-7 Sec. 61; 162; 274; 6662; gross income definition; business expenses; business expense substantiation; accuracy-related penalty; unreported income; income reconstructed; bank deposits method; challenge of method; recordkeeping; documentation; expenses disallowed; auto expenses, gifts, meal expense disallowed.
Michael J. Seely and Nancy B. Seely T.C. Memo. 2020-6 Sec. 7502; petitions to Tax Court; lack of jurisdiction; timely mailing as timely filing; intervening holiday.
Ed Thielking, Inc. T.C. Memo. 2020-5 Sec. 401; 601; 7476; qualified pension plans; exemption from tax on corporations; declaratory judgments relating to certain qualified pension plans; Employee Stock Ownership Plan; ESOP; Employee Stock Ownership Trust; ESOT; qualification of plan; operational failures; ineligible participants; acceptance of contributions in excess of limitations; qualification in form.
Jason Hommel T.C. Memo. 2020-4 Sec. 165; 446; 471; 6001; 6651; 6662; 6751; losses; methods of accounting; general rule for inventories; records requirement, statements, special returns; failure to file or pay; procedural requirements; unreported income; bank deposits method to reconstruct income; adjustment of inventory for theft loss; lack of records; substantiation of cash transactions.
Chad Loube and Dana M. Loube T.C. Memo. 2020-3 Sec. 170; charitable contributions; appraisal requirement; missing information on Form 8283; basis and acquisition date; failure to meet appraisal requirements.
Tribune Media Company f.k.a. Tribune Company & Affiliates v. Commissioner; Chicago Baseball Holdings, LLC, Northside Entertainment Holdings, LLC, f.k.a. Ricketts Acquisition, LLC, Tax Matters Partner T.C. Memo. 2020-2 Sec. 6751; procedural requirements; supervisor approval of penalty; timing of requirement of supervisory approval.
Clark J. Gebman and Rebecca Gebman T.C. Memo. 2020-1 Sec. 72; 165; 172; 6015; 6662; 6673; distributions from qualified plans; losses; net operating losses; innocent spouse relief; accuracy-related penalty; penalty for delay; premature withdrawals from IRA; Schedule E deductions not substantiated; NOLs denied for lack of substantiation; frivolous arguments.

 

Summary Opinions

Jesus M. Santillan T.C. Summary Opinion 2020-28 Sec. 2; 62; 162; filing status; adjusted gross income; business expenses; married filing separate; legally married under state law; unreimbursed employee business expenses; substantiation; proof required to incur expenses.
Yohannes Teka Lakew and Seble Bete T.C. Summary Opinion 2020-27 Sec. 61; 6662; gross income definition; accuracy-related penalty; unreported income; cash refunds offsetting income; recordkeeping; substantiation.
Anna M. Armstrong T.C. Summary Opinion 2020-26 Sec. 162; 262; 274; 280A; business expenses; personal expenses; business expense substantiation; disallowance of expenses in connection with dwelling unit; home office; unreimbursed employee business expenses; reimbursable expenses; recordkeeping; documentation.
David Casimer Brzyski T.C. Summary Opinion 2020-25 Sec. 2, 24, 32, 152, head-of-household status; child tax credit; earned income credit; dependent definition; common law marriage; not biological father; qualifying children; principal place of abode; records showing where children lived.
Robert William Porporato T.C. Summary Opinion 2020-24 Sec. 6330; hearing before levy; collection due process; failure to provide financial information; request for collection alternatives; overpayments to apply to tax deficiency.
Judy Yiu T.C. Summary Opinion 2020-23 Sec. 6015; innocent spouse relief; review of return; income and deductions primarily belonging to the taxpayer; partial relief.
Adam Jordan Winslow T.C. Summary Opinion 2020-22 Sec. 61; 71; 215; gross income definition; alimony; alimony; intention to accept Marine Corps Manual family support policy as written separation agreement.
Congregation Bais Yaakov T.C. Summary Opinion 2020-21 Sec. 6330; hearing before levy; collection due process; CDP; employment taxes; claimed overpayment of tax in prior quarters; no record of overpayment.
Mark Pilyavsky T.C. Summary Opinion 2020-20 Sec. 152; 212; business expenses; expenses for the production of income; independent contractor vs. employee; nondeductible commuting expenses; recordkeeping; substantiation; documentation.
Dorothea E. Beckett T.C. Summary Opinion 2020-19 Sec. 104; damage awards and sick pay; discrimination suit; physical component; physical injuries; settlement award detailed reasons.
Darline Francois T.C. Summary Opinion 2020-18 Sec. 61; 162; 6662; gross income definition; business expenses; accuracy-related penalty; documentation; substantiation; recordkeeping; unreported income; vehicle expenses.
James Anthony Bowers and Alesandra Lanto T.C. Summary Opinion 2020-17 Sec. 162; 274; business expenses; business expense substantiation; recordkeeping; documentation; some deductions allowed based on evidence including storage, publications, conference.
Enrique Aguilar T.C. Summary Opinion 2020-16 Sec. 62; 162; adjusted gross income definition; business expenses; unreimbursed business expenses; fictious Schedule C; no separate business.
Jose A. Serrano T.C. Summary Opinion 2020-15 Sec. 162; 170; 212; 274; business expenses; charitable contributions; expenses for the production of income; business expense substantiation; travel expenses; documentation; legal fees; credible evidence and testimony; unreimbursed employee business expenses; partial deduction for cell phone bill.
Dale W. Laue and Alicia Laue T.C. Summary Opinion 2020-14 Sec. 72; distributions from qualified plans; premature distribution; 10 percent penalty; separation from service exception.
Matthew Kelly Crandall T.C. Summary Opinion 2020-13 Sec. 6330; hearing before levy; collection due process; challenge of liability; bank error related to health savings account.
Edwin D. Benton and Sheila E. Benton T.C. Summary Opinion 2020-12 Sec. 72; 162; 274; 280A; 6651; distributions from qualified plans; business expenses; business expense substantiation; business use of home; failure to file or pay; residential property used as business location; substantiation requirements for vehicles; penalty for early distribuiton from retirement account; recordkeeping; documentation; taxpayer's testimony regarding purchases.
Friday O. James T.C. Summary Opinion 2020-11 Sec. 6320; 6330; 6701; hearing on filing lien notice; hearing before levy; penalties for aiding and abetting underpayment of tax liabilities; erroneous claims by tax preparer.
James H. Dunlap and Eileen M. Dunlap T.C. Summary Opinion 2020-10 Sec. 409A; 1401; inclusion in gross income of deferred compensation under nonqualified deferred compensation plans; rate of tax; self-employment taxes; post-retirement payments based on taxpayer's prior labor; earned in prior years.
Claudia Yanira Magana T.C. Summary Opinion 2020-9 Sec. 2; 25A; head of household; American Opportunity Tax Credit; no record of tuition; substantiation; documentation; qualifying child.
Hakeem Abubakr and Sharmila Kassim T.C. Summary Opinion 2020-8 Sec. 162; 6662; business expenses; accuracy-related penalty; travel expenses; substantiation; documentation; recordkeeping.
Reliable Computer Services, Inc.; Patrick Lind and Mary Beth Blotnick Lind T.C. Summary Opinion 2020-7 Sec. 162; 274; 316; 446; 6662; business expenses; business expense substantiation; dividend definition; methods of accounting; accuracy-related penalty; cost of goods sold not substantiated; expenses as ordinary and necessary; recordkeeping; documentation; distributions from C corporation; proof of earnings and profits; accounting for inventory; accrual basis taxpayer; good faith reliance on tax preparer.
Jemar Y. Purdie T.C. Summary Opinion 2020-6 Sec. 72; 6662; qualified plan distributions; accuracy-related penalty; failure to introduce evidence.
Tracey Rene Merrell and Christopher L. Merrell T.C. Summary Opinion 2020-5 Sec. 72; 86; qualified plan distributions; Social Security benefits; premature distribution from IRA; lump sum election under Social Security; exception to penalty for disabled.
Atul Gambhir and Rashi Gambhir T.C. Summary Opinion 2020-4 Sec. 62; 162; 274; 280A; adjusted gross income definition; business expenses; business expense substantiation; disallowance of expenses in connection with dwelling unit; home office; principal place of business; administrative duties; statutory employee.
Suresh Anisetti T.C. Summary Opinion 2020-3 Sec. 6330; hearing before levy; collection due process; challenge of liability; failure to provide information; health excuse not documented.
James Gordon Primus T.C. Summary Opinion 2020-2 Sec. 162; 195; 212; business expenses; start-up costs; expense for the production of income; preparation of land to produce agricultural commodities; commencement of trade or business.
Janet Mioko Stovall and David Dunson T.C. Summary Opinion 2020-1 Sec. 162; 274; 280A; 6662; business expenses; business expense substantiation; home office; accuracy-related penalty; vehicle expenses; contemporaneous mileage log; business purpose of trip; business connection for travel expenses; business purpose of home expenses.

 


Copyright 2020 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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