11 results for 'judge:"Gale"'.
J. Gale finds for the commissioner in this tax liability dispute related to a corporate filing because the company improperly claimed a deduction in connection with distressed Brazilian trade receivables.
Court: U.S. Tax Court, Judge: Gale, Filed On: April 23, 2024, Case #: 2024-50, Categories: Tax
J. Gale finds for the commissioner of internal revenue in tax liability claims because plaintiff failed to demonstrate he was entitled to business related deductions.
Court: U.S. Tax Court, Judge: Gale, Filed On: January 11, 2024, Case #: 2024-5, Categories: Tax
J. Gale finds for the commissioner of internal revenue in tax liability claims because taxpayers failed to provide a reasonable explanation for unreported income.
Court: U.S. Tax Court, Judge: Gale, Filed On: January 10, 2024, Case #: 2024-4, Categories: Tax
J. Gale finds that a taxpayer is not entitled to innocent spouse relief related to a tax deficiency because the taxpayer failed to report social security income.
Court: U.S. Tax Court, Judge: Gale, Filed On: December 17, 2023, Case #: 2023-153, Categories: Tax
[Consolidated.] J. Gale finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to demonstrate he is entitled to a home office deduction for a space not used exclusively for business.
Court: U.S. Tax Court, Judge: Gale, Filed On: October 26, 2023, Case #: 2023-128, Categories: Tax
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J. Gale finds that computation errors acknowledged by the commissioner of internal revenue should be corrected concerning deficiencies, additions to tax, and penalties due for the years at issue.
Court: U.S. Tax Court, Judge: Gale, Filed On: August 16, 2023, Case #: 2023-106, Categories: Civil Procedure, Tax
J. Gale finds for the commissioner of internal revenue in this tax deficiency dispute because the taxpayer failed to demonstrate property loss occurred in Iran the year he claimed on his tax return.
Court: U.S. Tax Court, Judge: Gale, Filed On: May 15, 2023, Case #: 2023-60, Categories: Tax
J. Gale finds that the commissioner of internal revenue properly ruled in this tax deficiency dispute since interest from back child support should have been reported as income.
Court: US Tax Court, Judge: Gale, Filed On: May 9, 2023, Case #: 2023-56, Categories: Tax