Income Tax Issues
Deficiency

Desert Organic Solutions v. Commissioner
T.C. Memo. 2021-22

On February 22, 2021, the Tax Court issued a Memorandum Opinion in the case of Desert Organic Solutions v. Commissioner (T.C. Memo. 2021-22). The primary issue presented in Desert Organic Solutions v. Commissioner was whether the petitioner, a marijuana-based California business, was liable for a deficiency on the grounds that its activities were illegal under federal law. Note on My Tax Court Hero This is the first of Judge Holmes’ decisions with which I was a

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Scott St. Amand February 22, 2021
Penalties Under the Code
Burden of Proof

Kramer v. Commissioner
T.C. Memo. 2021-16

On February 16, 2021, the Tax Court issued a Memorandum Opinion in the case of Kramer v. Commissioner (T.C. Memo. 2021-16). The primary issues presented in Kramer v. Commissioner were whether the petitioners were in default and whether the IRS carried its various burdens of production and proof with respect to the deficiencies asserted. Background to Kramer v. Commissioner The petitioners are not what you would call “cooperative” or “responsible” taxpayers. Although they brought petition

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Scott St. Amand February 16, 2021
Business Related Issues
Computational Adjustment

Stevens v. Commissioner
T.C. Memo. 2020-118

On August 6, 2020, the Tax Court issued a Memorandum Opinion in the case of Stevens v. Commissioner (T.C. Memo. 2020-118). The primary issue before the court in Stevens v. Commissioner was whether (and to the what extent) the Tax Court can uphold the IRS’s deficiencies in the face of the petitioners’ claimed partnership loss deductions. The decision of this broad issue hinges on three primary sub-issues, which are whether (1) three partnerships were “small

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Scott St. Amand August 6, 2020
Penalties Under the Code
Closing Agreements as Contracts

Howe v. Commissioner (T.C. Memo. 2020-78)

On June 8, 2020, the Tax Court issued a Memorandum Opinion in the case of Howe v. Commissioner (T.C. Memo. 2020-78). The issues before the court in Howe were (1) whether the notice of deficiency is valid and (2) whether respondent is equitably estopped from denying the executed settlement agreement in Form 870-AD (Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment).

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Scott St. Amand June 8, 2020
Business Related Issues
Computational Adjustment

Gluck v. Commissioner
T.C. Memo. 2020-66

On May 26, 2020, the Tax Court issued a Memorandum Opinion in the case of Gluck v. Commissioner (T.C. Memo. 2020-65). The issues before the court in Gluck v. Commissioner were (1) whether the Tax Court had jurisdiction to redetermine a deficiency based upon an adjustment disallowing like-kind exchange treatment, which was a “computational adjustment” within the meaning of IRC § 6231(a)(6); and (2) whether the Tax Court nevertheless had jurisdiction to redetermine the penalty

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Scott St. Amand May 26, 2020
Income Tax Issues
Bad Advice

Cuthbertson v. Commissioner
T.C. Memo. 2020-9

On January 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Cuthbertson v. Commissioner (T.C. Memo. 2020-9). The issues presented in Cuthbertson v. Commissioner were (1) whether the petitioners were entitled to loss deductions arising from the sale or abandonment of golf course improvements, and (2) whether the installment method of accounting was an appropriate method of accounting to report the transfer of property between two companies, both wholly owned by

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Scott St. Amand January 14, 2020
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Desert Organic Solutions v. Commissioner
T.C. Memo. 2021-22

On February 22, 2021, the Tax Court issued a Memorandum Opinion in the case of Desert Organic Solutions v. Commissioner (T.C. Memo. 2021-22). The primary issue presented in Desert Organic Solutions v. Commissioner was whether the petitioner, a marijuana-based California business, was liable for a deficiency on the grounds that its

Read More »
Scott St. Amand February 22, 2021

Kramer v. Commissioner
T.C. Memo. 2021-16

On February 16, 2021, the Tax Court issued a Memorandum Opinion in the case of Kramer v. Commissioner (T.C. Memo. 2021-16). The primary issues presented in Kramer v. Commissioner were whether the petitioners were in default and whether the IRS carried its various burdens of production and proof with respect

Read More »
Scott St. Amand February 16, 2021

Stevens v. Commissioner
T.C. Memo. 2020-118

On August 6, 2020, the Tax Court issued a Memorandum Opinion in the case of Stevens v. Commissioner (T.C. Memo. 2020-118). The primary issue before the court in Stevens v. Commissioner was whether (and to the what extent) the Tax Court can uphold the IRS’s deficiencies in the face of

Read More »
Scott St. Amand August 6, 2020

Howe v. Commissioner (T.C. Memo. 2020-78)

On June 8, 2020, the Tax Court issued a Memorandum Opinion in the case of Howe v. Commissioner (T.C. Memo. 2020-78). The issues before the court in Howe were (1) whether the notice of deficiency is valid and (2) whether respondent is equitably estopped from denying the executed settlement agreement

Read More »
Scott St. Amand June 8, 2020

Gluck v. Commissioner
T.C. Memo. 2020-66

On May 26, 2020, the Tax Court issued a Memorandum Opinion in the case of Gluck v. Commissioner (T.C. Memo. 2020-65). The issues before the court in Gluck v. Commissioner were (1) whether the Tax Court had jurisdiction to redetermine a deficiency based upon an adjustment disallowing like-kind exchange treatment,

Read More »
Scott St. Amand May 26, 2020

Cuthbertson v. Commissioner
T.C. Memo. 2020-9

On January 14, 2020, the Tax Court issued a Memorandum Opinion in the case of Cuthbertson v. Commissioner (T.C. Memo. 2020-9). The issues presented in Cuthbertson v. Commissioner were (1) whether the petitioners were entitled to loss deductions arising from the sale or abandonment of golf course improvements, and (2)

Read More »
Scott St. Amand January 14, 2020