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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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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