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Searching Content indexed under Trials & Appeals & Compensation by Mel Schwarz ordered by Published Date Descending.
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1
Fourth Circuit Affirms Tax Court On Disguised Sale By Partnership Of State Tax Credit
In Route 231, LLC, et. al v. Commissioner, No. 14-1983 (4th Cir. 2016), the U.S. Court of Appeals for the Fourth Circuit affirmed on Jan. 8 the Tax Court's decision...
United States
10 Feb 2016
2
Fifth Circuit Upholds Tax Court: Land Developer Contracts Are Not Home Construction Contracts
The taxpayer in the case sold property to commercial builders or individual buyers who would then construct homes on the property.
United States
14 Nov 2015
3
To Be Valid, Joint Income Tax Return Must Be Signed By Both Spouses, Tax Court Holds
For a jointly filed income tax return to be valid, both spouses must sign the return, the Tax Court ruled in Reifler v. Commissioner, T.C. Memo 2015-199 (Oct. 13, 2015).
United States
5 Nov 2015
4
Partnership Denied Refund Of Underpayment Interest Because Of Statute Of Limitations
The Court of Federal Claims on Oct. 15 dismissed a taxpayer's refund suit, for erroneously calculated large corporate underpayment (LCU) interest resulting from certain partnership adjustments...
United States
5 Nov 2015
5
U.S. Competent Authority's Denial Of Discretionary Treaty Benefits Is Subject To Judicial Review
The U.S. District Court for the District of Columbia on Sept. 18 rejected the government's claim that federal courts do not have judicial oversight regarding the U.S. competent authority's (USCA's)...
United States
3 Nov 2015
6
Court Allows Producer Of Unit-Dose Pharmaceutical Products Section 199 Deduction
The taxpayer's activities in question were analogous to those examined in United States v. Dean, 945 F. Supp. 2d 1110 (C.D. Cal. 2013), and therefore were part of a complex production process resulting in a distinct final product.
United States
15 Oct 2015
7
Tax Court Decision May Create Uncertainty For Cash-Basis Taxpayers Applying Tangible Property Regulations
A recent Tax Court case has created some uncertainty for cash-basis taxpayers regarding the treatment of material and supplies under the new final tangible property regulations.
United States
7 Sep 2015
8
Tax Court Rules Employee Received Advance Payment Instead Of Loan
The case was brought by George Starke, who established a school that taught people in the community to become automotive service technicians.
United States
5 Aug 2015
9
Tax Court Holds NOL Attribute Reduction Must Be Treated On A Consolidated Basis
Ultimately, the Tax Court rejected Marvel's arguments that the plain language of Section 108 proved that Congress intended that consolidated groups use a separate-entity approach.
United States
5 Aug 2015
10
Tax Court Rules Agent Was Not Authorized To Sign Couple's Tax Return
The Tax Court ruled that a couple's jointly filed Form 1040 was not a valid return because the agent appointed by the taxpayers to sign the return was not properly authorized.
United States
20 Jul 2015
11
Circuit Court Decision Reflects Risks Associated With Self-Directed IRA Plans
The Eighth Circuit Court of Appeals upheld a Tax Court decision sustaining deficiencies and penalties against taxpayers who sought to use their self-directed IRA plans to fund a business venture.
United States
20 Jul 2015
12
Refund Paid To Fiduciary Not Owed To Taxpayer's Common Parent
A U.S. district court ruled June 16 that a common parent of a consolidated group was not owed a refund from the IRS that was paid to the Federal Deposit Insurance Corporation (FDIC) as a fiduciary.
United States
9 Jul 2015
13
Supreme Court Removes Last Hurdle From New Affordable Care Act Requirements
The Supreme Court's decision to allow individuals to continue to receive premium tax credits for purchasing insurance on federal health care exchanges removes the last major challenge...
United States
9 Jul 2015
14
Tax Court Sustains IRS Penalty For Treatment Of Lump Sum Payment
The Tax Court in Stough v. Commissioner (144 T.C. No. 16) sustained an accuracy-related penalty for a taxpayer's treatment of a lump sum payment received under the terms of a lease agreement.
United States
25 Jun 2015
15
Court Denies R&D Credit For Lack Of Success-Based Fee And Rights To Research
The Court of Federal Claims has ruled in Dynetics Inc. v. United States (No. 12-576T) that Dynetics didn't qualify for an R&D credit because its research was funded by another party.
United States
24 Jun 2015
16
LB&I Issues Directive For Cable Network Assets
The IRS Large Business and International Division (LB&I) issued a directive instructing examiners to discontinue exam activity and not begin new activity related to certain expenditures to maintain, repair or improve cable network property.
United States
28 May 2015
17
Policyholder Dividends Deductible Under Recurring Item Exception
In Massachusetts Mutual Life Insurance Co. v. U.S, 2015 U.S. App. LEXIS 57 (Fed. Cir. 2015), the U.S. Court of Appeals for the Federal Court affirmed the deductibility of policyholder dividends under the recurring item exception.
United States
28 May 2015
18
Tax Court Decision Offers Guidance On Investor Hours And Proving Participation
The taxpayer in Lamas sought to establish material participation to avoid passive characterization under Section 469.
United States
23 Apr 2015
19
Republican Budget Committees Create Reconciliation Instructions For Tax Writers
The House and Senate Budget Committees both approved budget resolutions last week that would allow the tax-writing committees to use reconciliation procedures to expedite tax legislation.
United States
1 Apr 2015
20
Appeals Court Denies Cost Basis For Failure To Meet All-Events Test
Between 1999 and 2000, AmerGen purchased three nuclear plants: Three Mile Island, Clinton Power Station and Oyster Creek Nuclear Generating System.
United States
31 Mar 2015
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