Case Briefs.

CF Headquarters Corp. v. Commissioner, 164 T.C. No. 5 (2025): Taxability of Government Grants Under I.R.C. §§ 118, 102, and 139

March 4, 2025
Eaton Corporation and Subsidiaries v. Commissioner of Internal Revenue, 164 T.C. No. 4 (2025): Application of Foreign Tax Credits Under Sections 902 and 960

February 24, 2025
Donlan v. Commissioner, 164 T.C. No. 3 (2025): Electronic Signatures and Jurisdiction in Tax Court

February 19, 2025
Tooke v. Commissioner, 164 T.C. No. 2 (2025): Appointments Clause and Separation of Powers in Administrative Proceedings

January 29, 2025
Capitol Places II Owner, LLC v. Commissioner, 164 T.C. No. 1 (2025): Requirements for Charitable Contribution Deduction for Conservation Easements

January 2, 2025
Students and Academics for Free Expression, Speech, and Political Action in Campus Education, Inc. v. Commissioner of Internal Revenue, 163 T.C. No. 9 (2024): Voluntary Dismissal in Declaratory Judgment Cases

November 26, 2024
Mukhi v. Commissioner, 163 T.C. No. 8 (2024): Assessment Authority of IRS for I.R.C. § 6038(b)(1) Penalties

November 18, 2024
Jenner v. Commissioner, 163 T.C. No. 7 (2024): FBAR Penalties and Collection Due Process Rights

October 22, 2024
Carter v. Commissioner, 163 T.C. No. 6 (2024): Automatic Stay and Whistleblower Awards in Bankruptcy

October 3, 2024
McDougall v. Commissioner, 163 T.C. No. 5 (2024): Gift Tax Implications of QTIP Trust Commutation

September 17, 2024