Abstract Case Name: Schieber v. Commissioner of Internal Revenue, T.C. Memo, T.C. Memo 2017-32 (Feb 9, 2017)Jurisdiction: U.S.T.C.Petitioner: David W. Schieber and Janet L. Schieber Respondent: Commissioner of the Internal Revenue Service.Concepts: Bankruptcy; Defined Benefit Plan; Cancellation of DebtNature of Case: Whether a defined benefit plan is an asset when determining insolvency for the purposes of cancellation of […]
Abstract Case Name: Chadwick v. Comm’r of Internal Revenue, 154 T.C. 84 (Jan. 21, 2020).Jurisdiction: U.S.T.C.Petitioner: David J. ChadwickRespondent: Commissioner of the Internal Revenue Service.Concepts: Penalties and Addition Tax; Trust Fund Recovery Penalty; Summary Judgement; & Judicial Standard of Review.Nature of Case: Whether written supervisor approval is required for trust fund recovery penalties to be collected against […]
Abstract Case Name: Vivian Ruesch v. Commissioner, 154 T.C. No. 13 (Jun. 25, 2020).Jurisdiction: U.S.T.C.Petitioner: Vivian RueschRespondent: Commissioner of the Internal Revenue Service.Concepts: Tax DelinquenciesNature of Case: Whether the U.S. Tax Court has jurisdiction to decide Ms. Ruesch’s underlying liability for penalties assessed by the Internal Revenue Services (IRS); and whether Ms. Ruesch’s claim against the IRS […]
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 […]
Abstract Case Name: Dickinson v. Commissioner, T.C. Memo 2020-128 (Sept. 3, 2020).Jurisdiction: U.S.T.C.Petitioner: Jon Dickinson and Helen Dickinson. Respondent: Commissioner of the Internal Revenue Service.Concepts: Tax; Charitable Contribution; Charitable Deduction.Nature of Case: Does the immediate redemption of closely held stock by a sponsoring organization of a donor-advised fund cause the inherent capital gain to be included in the […]
Abstract Case Name: Webb v. Anderson Children Trust, 1st Dist., Hamilton Nos. C-190600, 2020-Ohio-4975.Jurisdiction: Ohio Court of Appeals for the First District.Plaintiffs-Appellant: Kimberly A. Webb, individually and as beneficiary of the Betty S. Anderson Children Trust.Defendant-Appellees: The Betty S. Anderson Children Trust and Michael R. Webb, individually and as Trustee.Concepts: Standard to prove lack of […]
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? […]
Abstract Case Name: Maki v. Commissioner, T.C. Summary Op. 2019-34 (Nov. 4, 2019).Jurisdiction: U.S.T.C.Petitioners: Roger G. Maki, Lilane J. Gervais. Respondent: Commissioner of the Internal Revenue Service.Concepts: Tax; Self-Employment; Business Expense; Federal Rate Deduction; Luxury Water Travel; Lodging, Meals, & Incidentals.Nature of Case: (1) Whether petitioner substantiated that his travels were “ordinary and necessary” business expenses under Internal […]
Abstract Case Name: Koleti v. Mehlman, 1st Dist. Hamilton No.C-190015, 2020-Ohio-2708.Jurisdiction: Ohio Court of Appeals for the First District.Plaintiffs-Appellees: Dileep Koleti and Anusha Koleti.Defendant-Appellant: Martha Mehlman.Concepts: Ohio Uniform Fraudulent Transfer Act; Attorney Fees; Deceased Debtor; Intent of Transferee.Nature of Case: Suit to recover attorney fees incurred in collecting judgment awarded as compensation for fraudulent transfer by […]
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 […]