The Pittsburgh Tax Review has published Vol. 14, No. 2 (Spring 2017): Brian Howsare (Grant Thornton, Tampa), The New Normal for Sales and Use Tax in the United States: Will a State Challenge to Supreme Court Precedent Overhaul Sales and Use Tax Compliance for Online Retailers?, 14 Pitt. Tax Rev....
Two things are certain: death and taxes. Government claims are a close third. That's a one-sentence summary of United States of America v. Catala, decided by the U.S. First Circuit Court of Appeals. The appellate court said, as between the government and a general creditor, the government has priority......
President Donald Trump's approval rating has dropped to 38 percent in a new poll. The Trump administration is "quietly courting a few dozen House Democrats on tax reform." "The average temperature in the United States has risen rapidly...Show More Summary
White House Office of the Press Secretary, Eighteen Nominations Sent to the Senate Today: Elizabeth Ann Copeland, of Texas, to be a Judge of the United States Tax Court for a term of fifteen years, vice James S. Halpern, retired. Patrick J. Urda, of Indiana, to be a Judge of...
There are actually four different courts that can be used for tax litigation. The United States Tax Court is the most commonly used option, but other courts may have advantages in certain situations. The four courts with jurisdiction to hear tax controversy cases are: Tax Court Continue reading
After a brief hiatus, the Internal Revenue Service has reinstated its online tool where professional tax preparers can obtain the official identification numbers required to file returns. On June 1, the United States District Court for the District of Columbia issued a mixed ruling in a class action lawsuit against the IRS, Adam Steele, et al. Show More Summary
It's Taxes from A to Z (2017). U is for United States Tax Court.
A recent United States Tax Court case, Gaines v. Comr., T.C. Summ. Op. 2017-15, provides some insight into claiming a charitable contribution deduction for donating clothing to a charity. The taxpayers were a married couple, but the issues involved the transactions of the wife. Show More Summary
The Tax Court in Inverworld v. Commr., 71 TCM 3231 (1996), concisely stated the U.S. tax rules for foreign corporations that have activities in the U.S.: Foreign corporations operating in the United States are subject to two U.S. taxation regimes. Show More Summary
A recent United States Tax Court decision, Smyth v. Comr., T.C. Memo 2017-29, provides an opportunity to explore the extent to which a tax law, applied to a specific set of facts, can generate an “unjust” result. The facts were undisputed.During...Show More Summary
A recent United States Tax Court case, Quintal v. Comr., T.C. Summ Op. 2017-3, is a lesson in how not to draft marital separation agreements when seeking maximum tax benefits from paying alimony. The taxpayer married his wife in 1992, they had three children, and they separated and divorced in 2010. Show More Summary
Neil Gorsuch, a federal appellate judge on the United States Court of Appeals for the 10th Circuit, has been selected by President Donald Trump to fill the U.S. Supreme Court vacancy left last year by the death of Antonin Scalia. President Donald Trump explains why he chose Neil Gorsuch, at right with his wife Marie, to server on the U.S. Show More Summary
President Donald Trump has selected Judge Neil Gorsuch as his choice to fill the vacancy on the Supreme Court of the United States (SCOTUS).
Drew Alia, 40, Philadelphia, Pennsylvania, pled guilty to an Information which charged him with willfully failing to file federal income tax returns for tax years 2010 through 2013 before United States District Court Judge Paul Diamond. Alia, an attorney, according to the Information, operated a home mortgage rescue service which was designed to assist home owners who were […]
Declining to review a state law on reporting internet sales taxes, the U.S. Supreme Court said nothing about internet taxation itself. But it was close, and perhaps a lucky break for internet businesses in the United States. The High Court denied a petition to review Colorado's reporting law, which......
Today is November 14, the date in 1960 when the U.S. Supreme Court decided Knetsch v. United States, ruling that a tax deduction can be denied despite being technically legal if it involves a sham transaction lacking any economic substance. In...Show More Summary
A recent United States Tax Court case, Urgent Care Nurses Registry, Inc. v. Comr., T.C. Memo 2016-198, takes the tax world into a twilight zone of entities that don’t exist existing for purposes of being told that they don’t exist. Surely...Show More Summary
Today is November 2, the date in 1931 when the U.S. Supreme Court decided United States v. Kirby Lumber Co., a key tax decision on the definition of income. The Kirby Lumber Company issued $12.1 million in bonds in June 1923, and later that same year bought some of them back, at a price below face value of $137,521. Show More Summary
Byers v. United States Tax Court, No. 15-1605 (D.C. D.C. Sept. 30, 2016) (citations omitted): Plaintiff Ronald E. Byers, proceeding pro se, brings this action against the United States Tax Court (“Tax Court” or “Defendant”) pursuant to the Freedom of Information Act (“FOIA”). Relying predominately on the D.C. Circuit’s recent...
The Journal of Tax Administration and University of Cambridge Centre of Tax Law are hosting a workshop today on Trends in Tax Exceptionalism and Tax Litigation (program): In the United States, the Supreme Court's 2011 decision in the Mayo Foundation case has fundamentally changed tax litigation and tax administration. Previously,...