Full Texts + Case Briefs.

Valley Park Ranch, LLC v. Commissioner, 162 T.C. No. 6 (2024): Validity of Treasury Regulations and Statutory Compliance in Conservation Easement Deductions

March 28, 2024
Frutiger v. Commissioner, 162 T.C. No. 5 (2024): Jurisdictional Nature of Filing Deadlines in Innocent Spouse Relief Cases

March 11, 2024
Couturier v. Commissioner, 162 T.C. No. 4 (2024): Statute of Limitations and Retroactivity in Tax Assessment

February 28, 2024
23rd Chelsea Associates, L.L.C. v. Commissioner, 162 T.C. No. 3 (2024): Eligible Basis and Financing Costs in Low-Income Housing Credits

February 20, 2024
Thomas v. Commissioner, 162 T.C. No. 2 (2024): Equitable Relief Under I.R.C. § 6015(f)

January 30, 2024
Dodson v. Commissioner, 162 T.C. No. 1 (2024): Timeliness of Tax Court Petition under I.R.C. § 6213(a)

January 3, 2024
Charles G. Berwind Trust for David M. Berwind v. Commissioner, T.C. Memo. 2023-146: Application of Section 483 to Settlement Payments in Corporate Mergers

December 4, 2023
Madiodio Sall v. Commissioner of Internal Revenue, 161 T.C. No. 13 (2023): Application of I.R.C. § 7451(b) to Extend Filing Deadlines

November 30, 2023
Soroban Capital Partners LP v. Commissioner, 161 T.C. No. 12 (2023): Application of Limited Partner Exception in Self-Employment Tax

November 28, 2023
YA Global Investments, LP v. Commissioner of Internal Revenue, 161 T.C. No. 11 (2023): U.S. Trade or Business and Withholding Tax Obligations

November 15, 2023