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In the Tax Court & at the IRS Last Month --- April 2024

2024-05-16

Tax Court Logo

In April 2024, the Tax Court published 25 opinions, which included a total of 577 pages. Below are graphs showing for the month: (i) the top 15 code sections referenced, (ii) cases cited 4 or more times, (iii) the number of opinions by judge, and (iv) the number of pages by judge.

April 2024 Sections referenced

April 2024 Cases Cited

April 2024 Number of Opinions By Judge April 2024 Number of Pages By Judge

Excerpts from April 2024 Tax Court Cases

I am always interested in learning well-established tax principles. Often, court cases will explicitly indicate that a tax principle is well established or well settled. Or the court may concisely state the holding of a prior case in a parenthetical. Below are excerpts from the April 2024 Tax Court cases referring to these types of principles or holdings.

Abdo v. Commr., 162 T.C. No. 7 (2024). (Marshall)

Mayo Found. for Med. Educ. & Rsch. v. United States, 562 U.S. 44 (2011) (confirming that Chevron deference applies to both specific authority and general authority Treasury regulations)

Abdo v. Commr., 162 T.C. No. 7 (2024). (Marshall)

Kingdomware Techs., Inc. v. United States, 579 U.S. 162, 172 (2016) ("When a statute distinguishes between 'may' and 'shall,' it is generally clear that 'shall' imposes a mandatory duty.")

Belcik v. Commr., T.C. Memo. 2024-49. (Goeke)

Price v. Commissioner, T.C. Memo. 2004-103 (holding that a taxpayer's gross income includes deposits into bank accounts over which he has dominion and control)

Belcik v. Commr., T.C. Memo. 2024-49. (Goeke)

Woodward v. Commissioner, 397 U.S. 572, 575 (1970) (explaining that taxpayers cannot deduct a capital expenditure under section 162)

Belcik v. Commr., T.C. Memo. 2024-49. (Goeke)

Lerch v. Commissioner, 877 F.2d 624, 627-29 (7th Cir. 1989) (refusing to apply the Cohan rule where the taxpayer failed to present evidence to support claimed deductions)

Giambrone v. Commr., T.C. Memo. 2024-47. (Urda)

Grothues v. Commissioner, T.C. Memo. 2002-287 * * * (disallowing theft loss deduction claimed by sole shareholder for embezzlement suffered by corporation)

Hartmann v. Commr., T.C. Memo. 2024-46. (Jones)

Balsamo v. Commissioner, T.C. Memo. 2012-109 * * * (stating that a taxpayer must be current with filing requirements to qualify for an [offer in compromise])

Mukhi v. Commr., 162 T.C. No. 8 (2024). (Greaves)

United States v. Allen, 406 F.3d 940, 946 (8th Cir. 2005) ("When we are confronted with several possible grounds for deciding a case, any of which would lead to the same result, we choose the narrowest ground in order to avoid unnecessary adjudication of constitutional issues.")

Pascucci v. Commr., T.C. Memo. 2024-43. (Gustafson)

[Under the investor control doctrine] While ownership of the assets in the separate accounts of a variable life insurance policy is assumed to belong to the insurance company, a policyholder will be considered the owner for tax purposes if his "incidents of ownership over those assets become sufficiently capacious and comprehensive".

Phillips v. Commr., T.C. Memo. 2024-44. (Greaves)

It is well established that the burden falls upon the taxpayer to keep the IRS informed of his proper address.

Zienkowski v. Commr., T.C. Memo. 2024-39. (Lauber)

Berkery v. Commissioner, T.C. Memo. 2011-57 * * * (noting that the purpose of filing [a notice of federal tax lien] is to protect the Government's interest in a taxpayer's property against the claims of other creditors)


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Announcements, Notices, Revenue Procedures, and Revenue Rulings

In April 2024, the IRS published 10 Announcements, Notices, Revenue Procedures, and Revenue Rulings, which included a total of 553 pages.

April 2024 Rev. Rul.s, Etc. Sections referenced

Written Determinations

In April 2024, the IRS published 64 Written Determinations, which included a total of 407 pages.

April 2024 PLRs Sections referenced

Tags: Statistics