Abstract Case Name: Dieringer v. Comm’r of Internal Revenue, 917 F.3d 1135, 1137 (9th Cir. 2019).Jurisdiction: United States Court of Appeals, Ninth Circuit.Appellee: Internal Revenue Service Commissioner.Petitioners-Appellants: The Victoria E. Dieringer Estate.Concepts: Tax; Charitable Deduction; Estate Planning; Stock.Nature of Case: Whether the Tax Court 1) should have valued the charitable gift at Victoria’s Date of […]
Abstract Case Name: In re Sealed Case, 931 F.3d 92 (D.C. Cir. 2019).Jurisdiction: United States Court of Appeals, District of Columbia CircuitAppellee: U.S.T.C.Appellant: “Appellant” (Anonymously).Concepts: Tax; Whistleblower; Civil Procedure.Nature of Case: Whether the Tax Court abused its discretion in denying the Appellant’s request to proceed anonymously because he is a serial filer who relies upon public […]
Abstract Case Name: United States v. DiMartino, 949 F.3d 67 (2d Cir. 2020).Jurisdiction: United States Court of Appeals, Second Circuit.Appellee: Terry DiMartino.Defendant-Appellant: United States of America.Concepts: Tax; Criminal Law; Evidence.Nature of Case: Whether the United States District Court for the District of Connecticut, abused its discretion in denying DiMartino’s request for a competency hearing and giving no weight to […]