Written by: Christopher Bird

Laidlaw’s Harley Davidson Sales, Inc. v. Comm’r

Abstract Case Name: Laidlaw’s Harley Davidson Sales, Inc. v. Commissioner, 154 T.C. 68 (Jan. 16, 2020).Jurisdiction: U.S.T.C.Petitioner: Laidlaw’s Harley Davidson Sales, Inc.Respondent: Commissioner of the Internal Revenue Service.Concepts: IRS Examinations; Civil Tax Penalties; Penalty Procedures; Collections Due Process.Nature of Case: Whether an IRS agent proposing a penalty under I.R.C. § 6707A for failure to disclose participation in […]

Sage v. Comm’r

Abstract Case Name: Sage v. Comm’r, 154 T.C. No. 12 (2020).Jurisdiction: U.S.T.C.Petitioner: Jason B. SageRespondent: Commissioner of the Internal Revenue Service.Concepts: NOL; Real Estate; TrustsNature of Case: Whether the Petitioner’s transfer of land into liquidating trusts for the benefit of the parcels’ mortgage holders transferred ownership to the beneficiaries within the meaning of the “grantor” trust provisions? […]