U.S. Tax Court

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The Tax Court has ruled an attorney cannot claim an income tax charitable deduction for the donation of photocopied materials received from the Government in defense of Oklahoma City bomber Timothy McVeigh because the attorney did not possess an ownership interest in...
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The Tax Court has denied a couple's claimed income tax charitable deductions of $17,889 for gifts of tangible personal property and $320 for gifts of cash based on the couple's failure to provide a qualified appraisal, file Form 8283, or produce cash donation receipts...
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16 Aug 2007 | U.S. Tax Court | National Publication | News story
In a memorandum opinion, the Tax Court has sifted through the arguments of taxpayer, Commissioner, and expert witnesses to determine the fair market value of a 31-acre property that held valuable proven sand and gravel deposits at the time it was donated to charity....
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16 Aug 2007 | U.S. Tax Court | National Publication | News story
In a memorandum opinion the Tax Court has determined a married couple failed to substantiate a charitable contribution on their joint tax return for the 2002 tax year and, although the couple divorced in 2003, further denied innocent spouse relief under section 6015...
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In a summary opinion, the U.S. Tax Court has sustained the IRS's determination that a taxpayer's charitable contributions for two consecutive tax years are not deductible due to a lack of any substantiation by the taxpayer.
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In CRSO v. Commissioner, the Tax Court has upheld the IRS's determination that an organization whose sole activity involves renting out debt-financed real property and distributing the profits to a qualified charity is not operated exclusively for charitable or other...
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18 Apr 2007 | U.S. Tax Court | National Publication | News story
The Tax Court has sustained the IRS's determination to proceed with collection by levy against an estate for its unpaid tax liability that was determined in prior Tax Court litigation, finding that the IRS did not abuse its discretion in reaching its determination. In...
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The Tax Court has denied or reduced a portion of a married couple's deductions for charitable donations and unreimbursed employee business expenses on the basis the couple failed to sufficiently substantiation their claimed deductions.
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28 Dec 2006 | U.S. Tax Court | National Publication | News story
The Tax Court has ruled that the sole income beneficiary of a trust is not entitled to a charitable contribution deduction for conservation easements donated by the trust because he failed to show the contribution came from the income portion.
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17 Oct 2006 | U.S. Tax Court | National Publication | News story | 1 comments
The Tax Court has denied the deductions a couple claimed for a charitable contribution, business-related expenses, home-office expenses, or for a bad debt, because they failed to substantiate those deductions, and has imposed accuracy-related penalties.
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17 Oct 2006 | U.S. Tax Court | National Publication | News story
In a summary opinion, the Tax Court has sustained the IRS's determination of a couple's noncash charitable contributions deduction and denied other non-charitable deductions.
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20 Sep 2006 | U.S. Tax Court | National Publication | News story
The Tax Court has held that a couple is not entitled to a noncash charitable contribution deduction for a bargain sale of development rights on their property to a state land preservation foundation because they failed to substantiate the contribution via Form 8283.
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18 Sep 2006 | U.S. Tax Court | National Publication | News story | 1 comments
In this first of five cases published last week on the theme of charitable deduction substantiation, the Tax Court, in a summary opinion, has sustained the IRS's denial of an individual's claimed charitable contribution deductions because the individual failed to...
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The Tax Court has held that an individual who purchased real property from a charitable organization on a land installment contract, and then upon defaulting on the contract, donated the property back to the organization, is limited to claiming a charitable...
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31 Jan 2006 | U.S. Tax Court | National Publication | News story | 2 comments
The Tax Court, in a summary opinion, has held that a couple failed to prove the value of all but a fraction of the charitable contributions and theft losses they sought to deduct and that they were liable for an accuracy-related penalty because they neglected to retain...
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22 Dec 2005 | U.S. Tax Court | National Publication | News story | 2 comments
The Tax Court has held that a couple's tuition payments to their children's day schools are not charitable contributions because the couple received a substantial benefit from their payments and there was no charitable intent.
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20 Dec 2005 | U.S. Tax Court | National Publication | News story | 1 comments
The Tax Court, in a summary opinion, has held that an individual isn't entitled to deductions for travel and meals related to his investment activities or for unreimbursed travel he incurred to provide charitable services, finding his expenses were personal in nature.
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17 Oct 2005 | U.S. Tax Court | National Publication | News story
The Tax Court, in a summary opinion sustaining accuracy-related penalties, has disallowed an individual's charitable contribution deductions for his religious-themed books' publishing costs because the organization he created to publish the books existed for a...
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The Tax Court has upheld an IRS property valuation, finding that the best evidence of the property's value was its sale between a willing buyer and seller 17 months before its contribution to an exempt organization.
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19 Jul 2005 | U.S. Tax Court | National Publication | News story
The Tax Court, in a summary opinion, has disallowed a couple's claimed dependency exemption for a parent and charitable contribution and business expense deductions for lack of substantiation, and it upheld an addition to tax for failure to timely file and accuracy-...
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7520 Rates: December 26% November 2.4% October 2.2%

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Define: U.S. Tax Court

The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount. The Tax Court’s jurisdiction also includes the authority to redetermine transferee liability, make certain types of declaratory judgments, adjust partnership items, order abatement of interest, award administrative and litigation costs, redetermine worker classification, determine relief from joint and several liability on a joint return, review certain collection actions, and review awards to whistleblowers who provide information to the Commissioner of Internal Revenue on or after December 20, 2006.

Recent activity

Dieringer v. Commissioner: Estate Tax Charitable Deduction for Bequest of Stock to Private Foundation Limited to Post-Death Redemption Proceeds - A Flawed Result?

Appraisals Performed by Donor Not Qualified Appraisals: Deduction Denied

Tax Court Denies Deductions and Imposes Penalties

Tax Court Denies Deduction for Facade Easement

Battle of the Appraisers: Taxpayer Prevails in Value of Conservation Easement

Deductions Denied for Failure to Substantiate; Accuracy-Related Penalties Imposed

Charitable Contribution Deductions Denied for Failure to Provide Proof