146 results for 'court:"U.S. Tax Court"'.
J. Toro finds for the commissioner of internal revenue in this tax liability dispute because defendant failed to report a damages award that constituted taxable income.
Court: U.S. Tax Court, Judge: Toro, Filed On: July 26, 2023, Case #: 2023-97, Categories: Tax, Damages
J. Lauber finds for the commissioner of internal revenue because the taxpayer's argument that his wages did not constitute taxable income lack merit.
Court: U.S. Tax Court, Judge: Lauber, Filed On: July 25, 2023, Case #: 2023-95, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this liability dispute since defendant failed to reasonably explain why he failed to file taxes or report income for the years at issue.
Court: U.S. Tax Court, Judge: Lauber, Filed On: July 25, 2023, Case #: 2023-96, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this tax dispute over deductions for charitable contributions concerning a conservation easement because the IRS complied with all requirements and secured a supervisor's approval for the penalties.
Court: U.S. Tax Court, Judge: Lauber, Filed On: July 25, 2023, Case #: 2023-92, Categories: Tax
J. Weiler finds for the commissioner of internal revenue in this tax liability dispute because taxpayers failed to provide a reasonable explanation for unreported wages.
Court: U.S. Tax Court, Judge: Weiler, Filed On: July 24, 2023, Case #: 2023-93, Categories: Tax
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J. Greaves finds for the commissioner of internal revenue in due process claims related to tax deficiency because no genuine issues remain in dispute.
Court: U.S. Tax Court, Judge: Greaves, Filed On: July 24, 2023, Case #: 2023-94, Categories: Tax
J. Carluzzo finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to provide records to substantiate deducted business expenses.
Court: U.S. Tax Court, Judge: Carluzzo, Filed On: July 20, 2023, Case #: 2023-24, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in tax liability claims because the taxpayer failed to demonstrate that the government's Covid-19 response excused him from reporting long-term capital gains.
Court: U.S. Tax Court, Judge: Lauber, Filed On: July 20, 2023, Case #: 2023-91, Categories: Tax, Covid-19
J. Halpern finds for the commissioner of internal revenue in this tax liability dispute because the taxpayers failed to provide a reasonable explanation for unreported income or demonstrate they acted in good faith.
Court: U.S. Tax Court, Judge: Halpern, Filed On: July 19, 2023, Case #: 2023-88, Categories: Tax
J. Halpern finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer misrepresented income on returns and could not substantiate deductions.
Court: U.S. Tax Court, Judge: Halpern, Filed On: July 19, 2023, Case #: 2023-89, Categories: Tax
J. Panuthos finds for the commissioner of internal revenue because the taxpayer failed to substantiate claims that payment from a lawsuit constituted reimbursement for expenses incurred.
Court: U.S. Tax Court, Judge: Panuthos, Filed On: July 18, 2023, Case #: 2023-23, Categories: Tax
J. Ashford finds for the commissioner of internal revenue in this tax liability dispute because plaintiffs failed to substantiate deductions.
Court: U.S. Tax Court, Judge: Ashford, Filed On: July 17, 2023, Case #: 2023-87, Categories: Tax
[Consolidated.] J. Urda finds for the commissioner of internal revenue in this tax liability dispute concerning members of a family-owned mining company because family members failed to prove the value of charitable deductions they claimed.
Court: U.S. Tax Court, Judge: Urda, Filed On: July 11, 2023, Case #: 2023-85, Categories: Property, Tax
J. Ashford finds for the commissioner of internal revenue in this tax liability dispute because advances made to the alleged debtors did not constitute deductible bad debt.
Court: U.S. Tax Court, Judge: Ashford, Filed On: July 11, 2023, Case #: 2023-86, Categories: Tax
J. Nega finds for the commissioner of internal revenue in this tax liability dispute because corporate shareholders were not entitled to the research credit and the commissioner properly assessed accuracy related penalties.
Court: U.S. Tax Court, Judge: Nega, Filed On: July 6, 2023, Case #: 2023-84, Categories: Tax
J. Pugh finds for the commissioner of internal revenue in claims seeking deductions because the taxpayer failed to show that his fishing charter business was a "for profit" business venture versus a retirement hobby.
Court: U.S. Tax Court, Judge: Pugh, Filed On: June 29, 2023, Case #: 2023-81, Categories: Tax
J. Pugh finds for the commissioner of internal revenue in this tax liability dispute because the statute of limits for assessing tax attributable to partnership items has expired.
Court: U.S. Tax Court, Judge: Pugh, Filed On: June 29, 2023, Case #: 2023-83, Categories: Civil Procedure, Tax
J. Choi finds for the commissioner of internal revenue in this tax liability dispute because the couple improperly calculated their mortgage interest deduction.
Court: U.S. Tax Court, Judge: Choi, Filed On: June 26, 2023, Case #: 2023-22, Categories: Tax
[Consolidated.] J. Gustafson finds for the commissioner of internal revenue in this tax liability dispute because plaintiff failed to satisfy appraisal requirements to support a conservation easement charitable deduction.
Court: U.S. Tax Court, Judge: Gustafson, Filed On: June 15, 2023, Case #: 2023-73, Categories: Tax
J. Kerrigan denies taxpayers attorney fees and administrative costs in this liability dispute because the commissioner of internal revenue was justified in asserting they were liable for the tax.
Court: U.S. Tax Court, Judge: Kerrigan, Filed On: June 13, 2023, Case #: 2023-70, Categories: Tax
J. Weiler finds that the IRS office of appeals properly upheld notice of federal tax lien for unpaid tax liability for 2018 because evidence indicated the taxpayers were not entitled to an installment agreement.
Court: U.S. Tax Court, Judge: Weiler, Filed On: June 13, 2023, Case #: 2023-69, Categories: Tax
J. Kerrigan finds in favor of the commissioner in this claim for litigation costs after the taxpayer prevailed in the tax deficiency dispute. The commissioner was substantially justified in charging the deficiency.
Court: U.S. Tax Court, Judge: Kerrigan, Filed On: June 5, 2023, Case #: 160TC15, Categories: Government, Tax
J. Paris finds for the commissioner of internal revenue in this tax deficiency dispute. The taxpayers were not entitled to deduct mileage spent commuting because the work assignment was not temporary and the commute was not a deductible expense.
Court: U.S. Tax Court, Judge: Paris, Filed On: May 25, 2023, Case #: 2023-19, Categories: Tax
J. Buch finds for the taxpayer in this tax deficiency dispute because the taxpayer adequately disclosed the gift on his 2006 gift return, and the commissioner issued the notice of deficiency more than three years after the filing.
Court: U.S. Tax Court, Judge: Buch, Filed On: May 22, 2023, Case #: 2023-65, Categories: Civil Procedure, Tax