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 June 27, 2020

Tax Court Cases

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.

 

Memorandum Decisions

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.

 

Summary Opinions

None

 

Cumulative Cases - 2020

Tax Court Cases

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

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 Se. 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

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.

 


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