Tax Court Rulings
Tax Court Cases Disclosure
The court case reviews are for information only and to illustrate how the tax court might enforce IRS rules and regulations based on the facts presented.
Court cases are not to be relied on as precedent and are not presented as tax advice. Taxpayers should seek legal and/or tax advice from a competent advisor.
By selecting and reading any of the tax court cases, you are acknowledging you have read and understood the presentation of these tax court cases as information and education only.
The court case reviews are for information only and to illustrate how the tax court might enforce IRS rules and regulations based on the facts presented.
Court cases are not to be relied on as precedent and are not presented as tax advice. Taxpayers should seek legal and/or tax advice from a competent advisor.
By selecting and reading any of the tax court cases, you are acknowledging you have read and understood the presentation of these tax court cases as information and education only.