Tag: USTC

In re Sealed Case

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 […]

Near v. Comm’r

Abstract Case Name: Near v. Commissioner, T.C. Memo 2020-010 (January 14, 2020).Jurisdiction: U.S.T.C.Petitioners: Daniel Alan Near and Denise Frances Mayhugh.Respondent: Commissioner of the Internal Revenue Service.Concepts: Schedule C, Profit or Loss from Business; Tax Deduction; Travel and Car and Truck Expenses; Accuracy Related PenaltyNature of Case: Whether petitioners are entitled to deduct travel and car and truck […]