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Tax Court in Brief | Shilgevorkyan v Comm r | Deficiency for Disallowed Mortgage Interest Deduction; Qualified Residence Interest | Freeman Law

Summary: This is a deficiency case involving taxpayer Hrach Shilgevorkyan (Petitioner) and the IRS’s disallowance of a mortgage interest deduction for tax year 2012. In 2005 Edvard,.

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Tax Court in Brief | Johnson v Comm r | Section 179D Energy Efficient Building Property Deduction | Freeman Law

Summary: In this 32-page, consolidated opinion, the Tax Court addresses deficiencies from disallowance of a 26 U.S.C. § 179D energy efficient building property deduction claimed by.

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Tax Court in Brief | Patacsil v Comm r | Insolvency to Avoid Recognition of Cancellation-of-Indebtedness income; Net Operating Loss; Reliance on Tax Professional | Freeman Law

Summary: Ernesto Patacsil and Marilyn Patacsil (“Taxpayers”) owned a business that ran group homes for consumers with intellectual or physical maladies in California, being an expensive.

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Tax Court in Brief | Simpson v Comm r | Deficiencies for Unsubstantiated Expenses; Accountable Reimbursement Plans; and Basis in LLC | Freeman Law

Kyle Simpson and Christen Simpson, husband and wife (the Simpsons), were equal shareholders in a wholly owned S corporation (S Corp). Through S Corp, Mr. Simpson developed open-source.

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Tax Court In Brief | Brooks v Comm r | Charitable Contribution Deductions For Conservation Easement; Contemporaneous Written Acknowledgment; Gross Valuation Misstatement - Tax Authorities

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

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