Abstract Case Name: Rickey B. Barnhill v. Commissioner, 155 T.C. No. 1 (July 21, 2020).Jurisdiction: U.S.T.C.Petitioner: Rickey B. Barnhill.Respondent: Commissioner of the Internal Revenue Service.Concepts: Penalties and Addition Tax; Collections; Summary Judgment; Levy or Distraint; Judicial Remedies and Review.Nature of Case: Whether a taxpayer can be precluded by summary judgement from disputing tax liability under section […]
Abstract Case Name: Oakhill Woods, LLC v. Commissioner, T.C. Memo. 2020-24 (Feb. 13, 2020).Jurisdiction: U.S.T.C.Petitioners: Oakhill Woods, LLC; Effingham Managers, LLC; Tax Matters Partner.Respondent: Commissioner of the Internal Revenue ServiceConcepts: Tax; Charitable Contribution; Charitable Deduction; Form 8283; Tax Return; Appraisal Summary; Strict Compliance.Nature of Case: The Internal Revenue Service denied a charitable contribution deduction made by […]