https://www.taxcourtblog.com/news/memorandum-opinion-judge-halpern-tc-memo-2026-57-an-appropriate-order-granting-in-part-and-denying-in-part-the-motion-and-ordering-other-appropriate-relief-will-be-issued-11931-20 TaxCourtBlog en 2026-07-21T07:00:34.974Z Beveled Edge Insurance Company and Consolidated Cases: Tax Court Rejects IRS Evasiveness in Captive Insurance Dispute https://www.taxcourtblog.com/news/memorandum-opinion-judge-fung-tc-memo-2026-59-an-appropriate-order-and-decision-will-be-entered-10402-23 TaxCourtBlog en 2026-07-20T20:00:03.300Z Tellock v. Commissioner: Tax Court Upholds IRS Levy Despite Late-Filed Returns and Noncompliance https://www.taxcourtblog.com/news/memorandum-opinion-judge-halpern-tc-memo-2026-58-decision-will-be-entered-under-rule-155-2459-22 TaxCourtBlog en 2026-07-21T00:00:03.382Z Lewis v. Commissioner & McDougall v. Commissioner: Tax Court Values Gifts at $35.1M Each After Trust Termination