https://www.taxcourtblog.com/news/tc-opinion-judge-kerrigan-opinion-167-tc-no-4-decision-will-be-entered-under-rule-155-637-23 TaxCourtBlog en 2026-07-15T19:00:24.046Z Piton Holdings, LLC v. Commissioner: Court Rejects $41.6M Conservation Easement Deduction, Imposes 40% Gross Valuation Misstatement Penalty https://www.taxcourtblog.com/news/tc-opinion-judge-kerrigan-167-tc-no-5-an-appropriate-order-and-decision-will-be-entered-11432-25 TaxCourtBlog en 2026-07-15T19:00:23.981Z Siemens Medical Solutions USA, Inc. v. Commissioner of Internal Revenue: Tax Court Rejects IRS Limitation on Foreign Dividends Deduction https://www.taxcourtblog.com/news/tc-opinion-judge-guider-167-tc-no-3-an-appropriate-order-and-decision-will-be-entered-16903-22 TaxCourtBlog en 2026-07-14T19:00:03.711Z Eilers v. Commissioner: Full Settlement Proceeds Includible in Gross Income Despite Fee-Shifting Arguments