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

2025-01-28

Tax Court Logo

In December 2024, the Tax Court published 18 opinions, which included a total of 382 pages. Below are graphs for the month showing: (i) the top 15 code sections referenced, (ii) cases cited 5 or more times, (iii) the number of opinions by judge, and (iv) the number of pages by judge.

December 2024 Sections referenced

 

December 2024 cases cited

December 2024 Number of Opinions By Judge

December 2024 Number of Pages By Judge

Excerpts from December 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 December 2024 Tax Court cases referring to these types of principles or holdings.

Bealko v. Commr., T.C. Memo. 2024-110. (Lauber)

"It is well settled that the Tax Court is a court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress." Naftel v. Commissioner, 85 T.C. 527, 529 (1985).

Bloomberg L.P. v. Commr., (2024). (Goeke)

See Long Island Care at Home, Ltd. v. Coke, 551 U.S. 158, 170 (2007) (noting that specific regulations "normally" govern general ones)

Denham Capital Management LP v. Commr., T.C. Memo. 2024-114. (Kerrigan)

The Court adheres to the doctrine of stare decisis and thus affords precedential weight to its prior reviewed and division opinions. E.g., Analog Devices, Inc. & Subs. v. Commissioner, 147 T.C. 429, 443 (2016). We revisit our prior decisions only when presented with a special justification to do so. Sec. State Bank v. Commissioner, 111 T.C. 210, 213 (1998), aff'd, 214 F.3d 1254 (10th Cir. 2000).

Jackson Crossroads, LLC, v. Commr., T.C. Memo. 2024-111. (Weiler)

Strasburg v. Commissioner, T.C. Memo. 2000-94, slip op. at 24 ("The allowable charitable contribution deduction for ordinary income property is limited to the basis of the property donated.")

Jackson Crossroads, LLC v. Commr., T.C. Memo. 2024-111. (Weiler)

Excelsior Aggregates, LLC v. Commissioner, T.C. Memo. 2024-60, at *31 ("The best evidence of a property's FMV is the price at which it changed hands in an arm's-length transaction reasonably close in time to the valuation date.")

Marcano v. Commr., T.C. Summary Opinion 2024-26. (Arbeit)

Cowan v. Commissioner, 54 T.C. 647, 652 (1970) (holding that the 150-day rule did not apply to a taxpayer who went on a day trip to Mexico on the notice's mailing date)

Marcano v. Commr., T.C. Summary Opinion 2024-26. (Arbeit)

Logan v. Commissioner, T.C. Memo. 1993-22 (holding that the 150-day rule did not apply to taxpayers who were outside the United States on the notice's mailing date but returned to the country before the notice was received)

Phoenix Design Group, Inc. v. Commr., T.C. Memo. 2024-113. (Greaves)

Brock v. Commissioner, T.C. Memo. 1982-335 (holding that the Court had jurisdiction to consider facts related to prior years to determine the proper amount of credit carryforward)

Powers v. Commr., T.C. Summary Opinion 2024-25. (Urda)

Scholz v. Commissioner, T.C. Memo. 2015-2, at *8 ("When [a settlement officer] gives a taxpayer an adequate period of time in which to respond, it is not an abuse of discretion for [her] to move ahead after encountering radio silence from the taxpayer.")

Shoe v. Commr., T.C. Summary Opinion 2024-24. (Lauber)

Shelton v. Commissioner, T.C. Memo. 2009-116 (finding that taxpayers' lack of experience and education in tax law supported a finding of reasonable cause)

Witasick v. Commr., T.C. Memo. 2024-112. (Lauber)

It is well settled that a partner may not deduct partnership expenses directly on his individual tax return. Cropland Chem. Corp. v. Commissioner, 75 T.C. 288, 295 (1980), aff'd, 665 F.2d 1050 (7th Cir. 1981) (unpublished table decision).

Witasick v. Commr., T.C. Memo. 2024-112. (Lauber)

DiLeo v. Commissioner, 96 T.C. 858, 885 (1991) ("A taxpayer is collaterally estopped from denying civil tax fraud under section [6663] when convicted for criminal tax evasion under section 7201 for the same tax year.")

Witasick v. Commr., T.C. Memo. 2024-112. (Lauber)

Richardson v. Commissioner, 509 F.3d 736, 745 (6th Cir. 2007) (holding that fraud by one spouse "lifts the statute of limitations" for both)

Witasick v. Commr., T.C. Memo. 2024-112. (Lauber)

Bank of Houston v. Commissioner, T.C. Memo. 1960-110 (finding that costs of renovating a 50-year old building in "a general state of disrepair" must be capitalized)

Witasick v. Commr., T.C. Memo. 2024-112. (Lauber)

Hamacher v. Commissioner, 94 T.C. 348, 357 (1990) (stating that "exclusive use" is an "all-or-nothing standard")

 

IRS Logo

Announcements, Notices, Revenue Procedures, and Revenue Rulings

In December 2024, the IRS published 14 Announcements, Notices, Revenue Procedures, and Revenue Rulings, which included a total of 103 pages.

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

 

Written Determinations

In December 2024, the IRS published 55 Written Determinations, which included a total of 363 pages.

December 2024 PLRs Sections referenced

 

Tags: Statistics