Full Texts + Case Briefs.

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

September 17, 2024
Varian Medical Systems, Inc. v. Commissioner, 163 T.C. No. 4 (2024): Interaction of Section 245A and Section 78 Dividends Under the Tax Cuts and Jobs Act

August 26, 2024
J.E. Ryckman v. Commissioner, 163 T.C. No. 3 (2024): Jurisdiction and Procedural Rights under Tax Treaties

August 1, 2024
LaRosa v. Commissioner, 163 T.C. No. 2 (2024): Scope of Equitable Relief under I.R.C. § 6015(f) for Erroneous Refunds

July 17, 2024
Berman v. Commissioner, 163 T.C. No. 1 (2024): Interplay of Installment Method and Section 1042 Deferral in Tax Law

July 16, 2024
Belagio Fine Jewelry, Inc. v. Commissioner, 162 T.C. No. 11 (2024): Non-Jurisdictional Nature of Filing Deadlines in Tax Court

June 25, 2024
SN Worthington Holdings LLC v. Commissioner of Internal Revenue, 162 T.C. No. 10 (2024): Validity of Election into Bipartisan Budget Act Procedures

May 22, 2024
Estate of Anenberg v. Commissioner, 162 T.C. No. 9 (2024): Application of Gift Tax to QTIP Transfers

May 20, 2024
Mukhi v. Commissioner, 162 T.C. No. 8 (2024): IRS Assessment Authority and Civil Tax Penalties under I.R.C. §§ 6038(b) and 6677

April 8, 2024
Abdo v. Commissioner, 162 T.C. No. 7 (2024): Mandatory 60-Day Extension under I.R.C. § 7508A(d)

April 2, 2024