2024-05-16
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.
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)
In April 2024, the IRS published 10 Announcements, Notices, Revenue Procedures, and Revenue Rulings, which included a total of 553 pages.
In April 2024, the IRS published 64 Written Determinations, which included a total of 407 pages.
