… spouse’s errors or omissions. Tax Court ruled a dentist’s wife should … liability. However, the U.S. Tax Court found that, once an IRS … 2015, but as U.S. Tax Court Judge Mark Holmes observed, “This …

By Kat Lucero ( November 19, 2025, 3:35 PM EST) -- Even though the U.S. Tax Court upheld stiff penalties under the economic substance doctrine against an eye doctor's microcaptive arrangements, the opinion generally favored taxpayers by clarifying that …

… tax court rejected the man's second amended complaint, the court ruled …

Crisp autumn air and changing leaves signal the arrival of the season of giving. While most people think of new toys, fruit baskets and ugly sweaters, you and your clients are planning intergenerational gifts to preserve wealth and legacy for generations. …

Tax case ruling adds further pressure On top … Court last week overturned earlier rulings and ordered Thaksin to pay … –2 months. The ruling reverses both the Central Tax Court and the Specialised …

… Docket No. 007430-2022 (Tax Court of New Jersey, December 31 … under separate vehicle-title rules. In practice, this … protection under federal ERISA rules, while distributions from those … to modify property tax rules governing intergenerational transfers and …

… deficiency and penalty. The Tax Court addressed two issues: … grantor notes. Until the Tax Court rules, caution is warranted … new expert testimony. The Tax Court conducted a detailed review … of commercial enforceability. The Tax Court ruled for the taxpayer, …

… to report these accounts. The tax court pegged the government’s actual … promulgate and enforce rigorous disclosure rules. But when penalties far exceed …

… , despite evidence (and a court ruling) that the principal was disabled … granted set aside. Because court rules and statutes are subject to … the type of machinations the Tax Court has gone through in its …

… Tax Court seeking to annul the assessment and the Appeals Committee’s ruling … July 2022, the Central Tax Court ruled in Thaksin’s favour, … upheld the lower court’s ruling, again finding that the … 2025 overturned the earlier rulings and ordered enforcement of …