https://www.taxcourtblog.com/news/memorandum-opinion-special-trial-judge-panuthos-opinion-tc-memo-2026-62-decision-will-be-entered-for-respondent-with-respect-to-the-deficiency-and-for-petitioner-will-respect-to-the-section-6676a-penalty-10585-24 TaxCourtBlog en 2026-07-31T07:00:04.607Z Hubbard v. Commissioner: Unreported Unemployment Compensation and Disallowed COVID-19 Credits https://www.taxcourtblog.com/news/tc-opinion-judge-jenkins-opinion-167-tc-no-6-an-appropriate-order-will-be-issued-19735-23 TaxCourtBlog en 2026-07-30T11:00:32.933Z HBM Holdings Co. v. Commissioner: Tax Court Rejects $30M in NOL Carryovers Due to SRLY Rules https://www.taxcourtblog.com/news/tc-opinion-judge-jenkins-opinion-167-tc-no-6-an-appropriate-order-will-be-issued-3881-24 TaxCourtBlog en 2026-07-30T07:00:03.220Z HBM Holdings Co. v. Commissioner: Tax Court Denies $29.6M in NOL Carryovers Due to SRLY Rules