Tags » Tax Court

"When can a taxpayer dismiss a US Tax Court case as moot?"

Source: McDermott Will & Emery via internationallawoffice.com 27 October 2017

US “Taxpayers faced with the prospect of litigation need to carefully consider in which forum they will litigate their case. 27 more words


Tax Court Ruling on Property Tax Exemption for Disabled Veterans

Last week the New Jersey Tax Court issued a published opinion dealing with the applicability of the disabled veterans’ property tax exemption to certain surviving spouses of qualified disabled veterans.  369 more words

Helicopter Pilot Lands in Tax Court, Successfully Establishes that Tax Home is in Iraq

I’m a coward. Always have been; always will be. I intend to live a long, pain-free life before slowly being lowered into the ground a pristine, unspoiled corpse. 184 more words

The Tax Court Likes Hockey

Usually, the income tax deduction for meals and entertainment is equal to half the amounts spent for meals and entertainment.  There are some exceptions, one of which is where the meals are a de minimis fringe benefit.  420 more words

Tax Court

When is a Farmer Not a Farmer? Tax Court Case Highlights Complexity in Federal Tax Law

This post is not legal advice

A group of Maryland farmers recently learned an important lesson, sometimes how a federal tax law defines a “farmer” can have large impacts. 660 more words

Court Decisions

TurboTax Made Me Do It

Sometimes you should not do your own brain surgery.  Well, make that almost always.  Actually, I can’t think of an exception.  A recent Tax Court Memorandum reminds us of the perils of taking on complicated tasks for which one has no training or aptitude. 190 more words

Tax Court

Only The Pinball Wizard Qualifies

WARNING:  This blog has a reference that some may find politically insensitive.  If that might bother you, quit reading now.  If you are like 38% of our national electorate, keep reading. 487 more words

Tax Court