https://www.taxcourtblog.com/news/memorandum-opinion-judge-marshall-tc-memo-2026-91-decision-will-be-entered-for-resp-9422-22 TaxCourtBlog en 2026-10-06T07:00:04.599Z Williams v. Commissioner: Casualty Losses, Charitable Deductions, and Substantiation in the Wake of Hurricane Michael https://www.taxcourtblog.com/news/memorandum-opinion-judge-paris-tc-memo-2026-90-an-appropriate-order-will-be-issued-12214-20 TaxCourtBlog en 2026-10-05T11:30:06.623Z Toscano Holdings, LLC v. Commissioner: IRS Denied Appeals Rights in Conservation Easement Dispute https://www.taxcourtblog.com/news/tc-opinion-judge-buch-167-tc-no-11-an-appropriate-order-will-be-issued-10272-25 TaxCourtBlog en 2026-10-05T07:00:38.938Z Kings Road Property, LLC v. Commissioner: Equitable Tolling Saves Untimely Petition in BBA Partnership Audit https://www.taxcourtblog.com/news/written-determination-202638002-qualified-electing-fund-202638002 TaxCourtBlog en 2026-10-04T11:00:04.943Z IRS Grants Retroactive QEF Election for Unaware PFIC Shareholders