Access monthly and bimonthly Tax Court pamphlets with the latest opinions and decisions
The Internal Revenue Service’s proposed 1% excise tax on remittance transfers under Section 4475 of the Internal Revenue Code marks a significant expansion of federal tax authority into the cross-border payments sector.
The IRS has finalized a landmark deduction under the One, Big, Beautiful Bill Act (OBBBA), allowing taxpayers to claim up to $25,000 annually for qualified tips—a provision that reshapes how tipped workers and their employers navigate the tax code.
The Internal Revenue Service issued its 27th annual report on the Advance Pricing and Mutual Agreement (APMA) Program, providing critical insights into transfer pricing enforcement trends for 2025. Announcement 2026-8, released in Bulletin No.
The Tax Court’s April 8 ruling in Varian Med. , Inc. & Subs. v. 3 million foreign tax credit disallowance—highlighting the high-stakes transition from the old worldwide tax system to the TCJA’s territorial regime.
S. Tax Court. Pratt’s $10,000 dispute wasn’t just about the money; it was a jurisdictional showdown testing whether the Tax Court could assert authority over the IRS when no administrative or judicial action had been taken against the target taxpayer. C. Circuit’s recent decision in Kennedy v.
The IRS Bulletin No. 2026-15 arrives amid a period of heightened regulatory flux, where long-standing provisions intersect with evolving legislative priorities and emerging economic realities.
Stay updated with the latest tax court analysis, featured articles, and news posts.
The IRS's strategy to combat tax shelters is facing a pincer movement. While Mann and Green Valley forced the agency to use formal regulations, the Ryan challenge now threatens to invalidate those very regulations as arbitrary and capricious.
Four recent federal court cases—Mukhi, Silver Moss, Riddle Aggregates, and Schwarzbaum—refine the boundaries of tax penalties, balancing IRS authority against constitutional protections and statutory limits in areas like international reporting, conservation easements, and foreign bank accounts.
The Trump Administration's 2025 cryptocurrency tax framework represents a comprehensive approach to promoting innovation while reducing regulatory barriers, prioritizing individual freedom and self-custody by removing rules that make cold storage and direct ownership of digital assets difficult.
2026 will likely see dramatic re-adjustments to the balance of federal authority with serious implications for the IRS
In a landmark reversal, the Eighth Circuit ruled that the IRS cannot tax income that a taxpayer is legally prohibited from receiving, delivering a major blow to the agency's reallocation authority under Section 482.
An in-depth examination of criminal tax cases involving cryptocurrency and digital assets, including prosecution arguments, defense strategies, and unique case facts. This resource aggregates all known criminal tax prosecutions related to cryptocurrency.
We welcome submissions from tax attorneys for featured articles, case analyses, and commentary on US Tax Court decisions and tax jurisprudence.
Send submissions to: david@newmanbrunk.com
The Tax Court Blog provides in-depth US tax court analysis, expert commentary on IRS court cases, and insights for tax professionals and taxpayers.
Understanding the critical distinction between grantor and non-grantor trusts, their tax consequences, and the factual elements that determine classification. This guide explores the tradeoffs between tax treatment and asset protection.
Understanding Intentionally Defective Grantor Trusts (IDGTs), their purpose in estate planning, and how they are structured to achieve both estate tax exclusion and income tax advantages while maintaining asset protection benefits.
Understanding the critical tradeoffs between probate avoidance, estate tax minimization, and basis step-up benefits in trust and estate planning. This guide explores how different strategies balance these competing objectives.
Exploring the emerging intersection of blockchain technology, smart contracts, and trust law. This guide examines how wallet addresses can serve as trust identities, hardware security modules (HSMs) as trustees and beneficiaries, and the tax treatment and asset protection possibilities in the digital asset era.
Tax credit and exclusion for qualified adoption expenses
Tax treatment of alimony payments and separate maintenance payments
Deductions for ordinary and necessary business expenses under Section 162
Learn about our mission to provide the most comprehensive, AI-enhanced analysis of US Tax Court decisions and federal tax law developments.
Read Our Mission →Explore the evolution of the United States Tax Court, from its origins in 1924 to its current role as a critical pillar of federal tax administration.
Explore History →