Inside the Index, you will find summaries of each Tax Court opinion published since January 1, 2020. With each summary, we include the original text of the opinion for your reference. Each summary is tagged with pertinent keywords, enabling you to find related cases and summaries. Where possible, we also provide links to related articles on Briefly Taxing. Scroll through the categories below, or click on the tabs for a summary of each category and the latest related opinions.
Here, you will find all opinions related to income tax issues generally. Below are a few of our more recent case summaries on the topic.