Small Business Taxes & Management

Tax Court Cases--2023


Small Business Taxes & ManagementTM--Copyright 2023, A/N Group, Inc.

 

Below is a list of the 2023 cases of the U.S. Tax Court. 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.

NOTE--The U.S. Tax Court has significantly revising its system of presenting cases and other information. Our old links (in year 2020 and prior) no longer work. However, you may search the U.S. Tax Court website at dawson.ustaxcourt.gov/ from the options Case Order Opinion select Opinion and search there by case/petitioner's name or by date or date range. You can search for cases as far back as May 1, 1986.

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

Tax Court Cases--2022
Tax Court Cases--2021
Tax Court Cases--2020
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 February 4, 2023

Tax Court Cases

Michael Johnson and Cynthia Johnson, et al. (160 T.C. No. 2) Sec. 179D; energy efficient commercial buildings deduction; deduction limited to installation costs.
Blake M. Adams (160 T.C. No. 1) Sec. 7345; revocation or denial of passport; jurisdiction to review underlying liability; ability to rule on constitutionality.

 

Memorandum Decisions

Willard J. Belton and Martha-Alexander Belton (T.C. Memo. 2023-13) Sec. 6331; 7345; levy and distraint; revocation or denial of passport; jurisdiction to redetermine tax liability related to Sec. 7345; requirements of Sec. 7345 outlined; proper levy.
Hrach Shilgevorkyan (T.C. Memo. 2023-12) Sec. 164; interest; mortgage interest; qualified residence; substantiation; legal or equitable owner of property; debt must be taxpayer's obligation.
Calvin A. Lim and Helen K. Chu (T.C. Memo. 2023-11) Sec. 170; charitable contributions; contribution of LLC units; failure to satisfy requirements; proof of transfer of LLC units; attorney fee prohibited transaction; fee based on value of units; qualified appraiser; requirements of qualified appraiser.
Kari Jane Freman and Rodney C. Freeman (T.C. Memo. 2023-10) Sec. 6015; innocent spouse relief; lack of knowledge; lack of actual knowledge; knowledge or reason to know; factors weighed.

 

Summary Opinions

Mathew Daniel Craddock and Chasta Crenshaw Craddock (T.C. Summary Opinion 2023-4) Sec. 162; 274; business expenses; business expense substantiation; auto and truck expenses; documentation; recordkeeping; car log or diary.
Terrence Edward Aragoni (T.C. Summary Opinion 2023-3) Sec. 71; 6662; alimony; accuracy-related penalty; payments to spouse's attorney; payments to survive death of spouse; state law.

 

Cumulative Cases - 2023

Tax Court Cases

Michael Johnson and Cynthia Johnson, et al. (160 T.C. No. 2) Sec. 179D; energy efficient commercial buildings deduction; deduction limited to installation costs.
Blake M. Adams (160 T.C. No. 1) Sec. 7345; revocation or denial of passport; jurisdiction to review underlying liability; ability to rule on constitutionality.

 

Memorandum Decisions

Willard J. Belton and Martha-Alexander Belton (T.C. Memo. 2023-13) Sec. 6331; 7345; levy and distraint; revocation or denial of passport; jurisdiction to redetermine tax liability related to Sec. 7345; requirements of Sec. 7345 outlined; proper levy.
Hrach Shilgevorkyan (T.C. Memo. 2023-12) Sec. 164; interest; mortgage interest; qualified residence; substantiation; legal or equitable owner of property; debt must be taxpayer's obligation.
Calvin A. Lim and Helen K. Chu (T.C. Memo. 2023-11) Sec. 170; charitable contributions; contribution of LLC units; failure to satisfy requirements; proof of transfer of LLC units; attorney fee prohibited transaction; fee based on value of units; qualified appraiser; requirements of qualified appraiser.
Kari Jane Freman and Rodney C. Freeman (T.C. Memo. 2023-10) Sec. 6015; innocent spouse relief; lack of knowledge; lack of actual knowledge; knowledge or reason to know; factors weighed.
Rober B. Lucas (T.C. Memo. 2023-9) Sec. 72; qualified plan distributions; premature distribution; exception to early withdrawal penalty; qualified disability.
Ernesto P. Patacsil and Marilyn E. Patacsil (T.C. Memo. 2023-8) Sec. 108; 162; 172; 6664; cancellation of indebtedness income; business expenses; net operating loss; reasonable cause; NOL; proof insolvent; properties foreclosed on; depreciation taken; recordkeeping; reliance on professional.
Joseph Decrescenzo (T.C. Memo. 2023-7) Sec. 6211; 6212; 6651; 6662; 6673; deficiency defined; notice of deficiency; failure to file or pay; accuracy-related penalty; penalty for delay; substitute for return; SFR; no defense for additions to tax.
Cory H. Smith (T.C. Memo. 2023-6) Sec. 119; Meals or lodging furnished for convenience of employer; relationship of housing provided to work; integral to employer's business.
Paul C. Wondries and Patricia Wondries (T.C. Memo. 2023-5) Sec. 183; not-for-profit activities; hobby losses; ranching activity; professional counsel; recordkeeping; change in focus to improve profitability; appreciation of property.
Kyle D. Simpson and Christen Simpson (T.C. Memo. 2023-4) Sec. 67; 162; 274; 6651; 6662; miscellaneous itemized deductions; business expenses; business expense substantiation; failure to file or pay; accuracy-related penalty; unreimbursed business expenses; documentation; recordkeeping; basis in LLC not substantiated; accountable plan for employee expenses.
XC Foundation (T.C. Memo. 2023-3) Sec. 7428; declaratory judgments for charitable organizations; revocation of exempt status; corporate powers revoked by secretary of state; lack of jurisdiction.
Marie L. Henry (T.C. Memo. 2023-2) Sec. 36B; premium tax credit; required repayment of credit; qualified coverage terminated for nonpayment; documentation to support termination; household income in excess of 400 percent of federal proverty line.
Ryan Charles Minnig (T.C. Memo. 2023-1) Sec. 61; 6662; 6673; gross income definition; accuracy-related penalty; frivolous arguments; unreported wage income; warning of frivolous argument penalty.

 

Summary Opinions

Mathew Daniel Craddock and Chasta Crenshaw Craddock (T.C. Summary Opinion 2023-4) Sec. 162; 274; business expenses; business expense substantiation; auto and truck expenses; documentation; recordkeeping; car log or diary.
Terrence Edward Aragoni (T.C. Summary Opinion 2023-3) Sec. 71; 6662; alimony; accuracy-related penalty; payments to spouse's attorney; payments to survive death of spouse; state law.
Ashenafi Getachew Mulu (T.C. Summary Opinion 2023-2) Sec. 6662; accuracy-related penalty; reasonable cause; failure to review return; reliance on tax preparer.
John M. Vassiliades and Eliza Ortizluis Vassiliades (T.C. Summary Opinion 2023-1) Sec. 25A; American Opportunity Tax Credit; failure to produce tuition receipts.

 


Copyright 2023 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 02/04/23