Full Texts + Case Briefs.

Estate of James E. Caan v. Commissioner, 161 T.C. No. 6 (2023): IRA Distributions and Rollover Contributions

November 14, 2023
Liberty Global, Inc. v. Commissioner, 161 T.C. No. 10 (2023): Application of Overall Foreign Loss Recapture Rules

November 8, 2023
Sanders v. Commissioner, 161 T.C. No. 8 (2023): Jurisdictional Nature of the 90-Day Deadline for Filing Petitions in Deficiency Cases

November 2, 2023
Estate of Andrew J. McKelvey v. Commissioner of Internal Revenue, 161 T.C. No. 9 (2023): Taxation of Variable Prepaid Forward Contracts and the Application of Section 1234A

November 2, 2023
Kraske v. Commissioner, 161 T.C. No. 7 (2023): Timeliness of Supervisory Approval for Penalties under I.R.C. § 6751(b)

October 26, 2023
Estate of James E. Caan v. Commissioner, 161 T.C. No. 6 (2023): IRA Distribution and Rollover Rules Under I.R.C. § 408(d)

October 18, 2023
Whistleblower 8391-18W v. Commissioner of Internal Revenue, 161 T.C. No. 5 (2023): Whistleblower Award Determination under I.R.C. § 7623(b)

October 16, 2023
Joseph Amundsen and Anna Amundsen v. Commissioner of Internal Revenue, T.C. Summary Opinion 2023-30: Deductions and Accuracy-Related Penalties in Tax Law

October 3, 2023
Organic Cannabis Foundation, LLC v. Commissioner of Internal Revenue, 161 T.C. No. 4 (2023): Equitable Tolling of the 30-Day Period for Requesting a Collection Due Process Hearing

September 27, 2023
Organic Cannabis Foundation, LLC v. Commissioner, 161 T.C. No. 4 (2023): Equitable Tolling and Collection Due Process Hearings

September 27, 2023