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The $290,000 Hobby Loss Challenge At stake was over $292,000 in tax deficiencies, plus substantial penalties, as the IRS challenged Kenward Kolar's deductio
The $11,000 Surprise After the Deal Was Signed Ingrid Maria Persson believed she had resolved her 2019 tax obligations after entering into an Installment Ag
Judge Holmes Reprimands Lawyer for AI 'Hallucinations' in $2.2M Case The Tax Court recently addressed a $2.2 million tax deficiency case involving a now-dec
Foundation Cleared for 'Socioeconomic Mobility' Grants A private foundation focused on promoting socioeconomic mobility has received IRS approval for its sc
IRS Greenlights Pension Plan Assumption Tweaks The IRS has approved a taxpayer's request to modify retirement rate assumptions for their defined benefit pen
Foundation Secures Approval for Dual Grant Program In a recent victory for private foundations, the IRS has given its stamp of approval to a foundation seek
Stay updated with the latest tax court analysis, featured articles, and news posts.
The IRS's strategy to combat tax shelters is facing a pincer movement. While Mann and Green Valley forced the agency to use formal regulations, the Ryan challenge now threatens to invalidate those very regulations as arbitrary and capricious.
Four recent federal court cases—Mukhi, Silver Moss, Riddle Aggregates, and Schwarzbaum—refine the boundaries of tax penalties, balancing IRS authority against constitutional protections and statutory limits in areas like international reporting, conservation easements, and foreign bank accounts.
The Trump Administration's 2025 cryptocurrency tax framework represents a comprehensive approach to promoting innovation while reducing regulatory barriers, prioritizing individual freedom and self-custody by removing rules that make cold storage and direct ownership of digital assets difficult.
2026 will likely see dramatic re-adjustments to the balance of federal authority with serious implications for the IRS
In a landmark reversal, the Eighth Circuit ruled that the IRS cannot tax income that a taxpayer is legally prohibited from receiving, delivering a major blow to the agency's reallocation authority under Section 482.
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Send submissions to: david@newmanbrunk.com
The Tax Court Blog provides in-depth US tax court analysis, expert commentary on IRS court cases, and insights for tax professionals and taxpayers.
Understanding the critical distinction between grantor and non-grantor trusts, their tax consequences, and the factual elements that determine classification. This guide explores the tradeoffs between tax treatment and asset protection.
Understanding Intentionally Defective Grantor Trusts (IDGTs), their purpose in estate planning, and how they are structured to achieve both estate tax exclusion and income tax advantages while maintaining asset protection benefits.
Understanding the critical tradeoffs between probate avoidance, estate tax minimization, and basis step-up benefits in trust and estate planning. This guide explores how different strategies balance these competing objectives.
Exploring the emerging intersection of blockchain technology, smart contracts, and trust law. This guide examines how wallet addresses can serve as trust identities, hardware security modules (HSMs) as trustees and beneficiaries, and the tax treatment and asset protection possibilities in the digital asset era.
Tax credit and exclusion for qualified adoption expenses
Tax treatment of alimony payments and separate maintenance payments
Deductions for ordinary and necessary business expenses under Section 162
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