Posts tagged as:

Tax-Court

Tax Court Warning

9 March 2009

The US Tax Court has received reports about an e-mail allegedly sent by a member of the Tax Court’s practitioner bar. This is NOT a legitimate email. If you do not have a case pending before the US Tax Court, the Court will not contact you via email.
The Tax Court has advised that [...]

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Merrill Challenges Defense of Marriage Act on Tax Grounds

28 October 2008

Charles Merrill, cousin of the founder of Merrill Lynch, has filed a challenge in the US Tax Court against the Defense of Marriage Act (DOMA). Merrill is arguing that the Tax Code is discriminatory under the First Amendment Establishment Clause of the US Constitution since same sex couples are denied the same benefits as [...]

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More Murphy? Not so much.

16 October 2007

See, you thought that I was going to bring up the Murphy case. Again.
But no. TaxProf blog is reporting that the Ninth Circuit in Polone v. Commissioner, No. 04-72672 (9th Cir. 10/11/07), aff’g T.C. Memo. 2003-339, expressly refused to “address whether amended § 104(a)(2) violates the Sixteenth Amendment.”
Just saying.

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Tax Court Just Got a Little Busier.

23 May 2007

The US Supreme Court ruled this week in Hinck v. U.S., 06-376, that only the U.S. Tax Court may review refusals by the Internal Revenue Service to reduce interest payments for underpayment of taxes.
John and Pamela Hinck initially brought their case in the US Court of Federal Claims seeking an $18,000 refund of interest, alleging [...]

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