https://cdtfa.ca.gov/lawguides/vol1/sutcd/sales-and-use-tax-court-decisions-w4.html
Sales And Use Tax Court Decisions
The mission of the California Department of Tax and Fee Administration is to serve the public through fair, effective, and efficient tax administration
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https://laws-lois.justice.gc.ca/eng/Regulations/SOR-90-688a/section-105-20081120.html
ARCHIVED - Tax Court of Canada Rules (General Procedure)
Federal laws of Canada
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https://tax.thomsonreuters.com/news/wyden-crapo-push-to-fill-tax-court-vacancies/
Wyden, Crapo Push to Fill Tax Court Vacancies
Jul 12, 2024 - As the Tax Court nominees approved by the Senate Finance Committee last month await full Senate consideration, the committee considered three more nominations...
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https://www.floridalawreview.com/article/79374-new-rules-of-practice-and-procedure-of-the-unites-states-tax-court-how-are-they-working/stats
New Rules of Practice and Procedure of the Unites States Tax Court: How Are They Working? |...
By W. M. Drennan. ...
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https://www.benefitscanada.com/pensions/governance-law/hoopp-planning-appeal-of-dutch-tax-court-ruling/
HOOPP planning appeal of Dutch tax court ruling | Benefits Canada.com
Jan 21, 2026 - The Healthcare of Ontario Pension Plan is appealing a Dutch tax court ruling against the investment organization. Th court backed the investigation of a tax...
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https://luchercpa.com/blog/understanding-michigans-marijuana-tax-court-battle
Michigan Marijuana Tax Court Case: Implications | Brandi Lucher, CPA LLC
Uncover the national impact of Michigan's marijuana tax lawsuit on cannabis laws, taxes, and voter-approved initiatives.
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https://www.canadian-accountant.com/content/taxation/tax-court-of-canada-to-prioritize-sittings-for-summer-reopening
Tax Court of Canada to prioritize sittings for summer reopening
Tax Court of Canada Chief Justice Rossiter presented a 17-point plan for the prioritization of sittings for a summer reopening.
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https://www.troutman.com/insights/tax-court-rules-that-limited-partners-may-be-subject-to-self-employment-tax/
Tax Court Rules That Limited Partners May Be Subject to Self-Employment Tax - Troutman Pepper Locke
May 15, 2025 - The Tax Court's ruling in Soroban Capital Partners LP v. Commissioner has significant implications for limited partners, potentially subjecting them to...
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https://njsba.com/event/replay-new-jersey-tax-court-roundtable-2/
NJSBA.com - Replay - New Jersey Tax Court Roundtable
Sep 11, 2025 - Best of NJICLE Replay Don't miss this opportunity to catch up on the New Jersey Tax Court Roundtable seminar you missed! Tax practice can be complicated,...
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https://digitalcollections.library.oregon.gov/nodes/view/166071
2020-01-01 Rules of the Oregon Tax Court, Magistrate Division | State Library of Oregon Digital...
Date: January 1, 2020 | Collection: Judicial | Publication Set: Rules of the Oregon Tax Court, Magistrate Division | Read the full record details for State...
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https://www.dlapiper.com/en-lu/insights/publications/2023/06/in-expansive-reading-of-irs-guidance-tax-court
In expansive reading of IRS guidance, Tax Court holds that indirect grants of profits interest may...
Global law firm DLA Piper.
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https://www.blg.com/en/insights/2020/08/reconsidering-consideration-tcc-concludes-funding-attracts-hst-in-canlii-v-the-queen
Tax Court of Canada |TCC concludes funding attracts HST in CanLII v The Queen | BLG
In The Canadian Legal Information Institute v. The Queen, the Tax Court of Canada held that the Canadian Legal Information Institute provided a taxable supply...
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https://sherayzenlaw.com/tag/tax-court-attorney-minneapolis/
tax court attorney Minneapolis Archives - Sherayzen Law Office
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https://canadalegalexperts.com/british-columbia-welcomes-seven-new-judges-quebec-adds-two-and-tax-court-gains-three/
British Columbia Welcomes Seven New Judges, Quebec Adds Two, and Tax Court Gains Three - Canada...
Mar 13, 2025 - British Columbia welcomes three new judges to its Supreme Court as part of Canada's commitment to a diverse and inclusive judiciary. Learn more about the...
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https://www.daypitney.com/insights/publications/2016/09/29-new-jersey-tax-court-decides-equitable
New Jersey Tax Court Decides Equitable Principles Bar State from Imposing Gross Income Tax on...
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https://hls.harvard.edu/bibliography/tax-court-making-significant-changes-during-pandemic/
Tax Court Making Significant Changes During Pandemic - Harvard Law School | Harvard Law School
Keith T. Fogg, Tax Court Making Significant Changes During Pandemic, ABA Tax Times, Fall 2020, at 18.
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https://www.stout.com/en/insights/commentary/tax-court-sides-with-estate-note-valuation-judgment
Tax Court Sides With Estate in Note Valuation Judgment | Stout
A court rejects the IRS whipsaw, holding that AFR-compliant family notes avoid gift tax while still allowing estate tax valuation discounts.
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https://scholar.smu.edu/business_accounting_research/33/
"The Method of Comparables in Tax Court Valuation of Privately-Held Fir" by Randolph P. Beatty,...
This research project investigates private firm valuation in the estate and gift tax area. The research is important because there are substantial differences...
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https://repo.njstatelib.org/items/0f99e4fc-2ad6-4a82-82fb-9b2502fe4b8e
Tax Court judges--allow recall
Year: 1990; Chapter: 45
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https://www.churchlawandtax.com/legal-developments/recent-developments-in-tax-court-regarding-income-taxes-for-clergy/
Recent Developments in Tax Court Regarding Income Taxes for Clergy | Church Law & Tax
Apr 6, 2020 - The United States Tax Court ruled that a Methodist minister was an employee for federal income tax reporting purposes.
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https://www.stateandlocaltax.com/noteworthy-cases/taxpayer-kicks-asparagus-new-jersey-tax-court-rules-produce-distributor-protected-by-p-l-86-272/
Taxpayer kicks asparagus: New Jersey Tax Court rules produce distributor protected by P.L. 86-272 |...
Jul 7, 2021 - The New Jersey Tax Court ruled that the in-state activities of an out-of-state wholesale produce distributor were protected under Public Law 86-272 (P.L.
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https://www.cov.com/en/news-and-insights/insights/2018/01/navigating-the-tax-court-litigation-process-from-petition-to-post-trial-briefs-and-beyond
Navigating the Tax Court Litigation Process: From Petition to Post-Trial Briefs (And Beyond) |...
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https://www.taxpayeradvocate.irs.gov/tax-terms/taxpayer-timely-petitions-tax-court-hearing/
Taxpayer Timely Petitions Tax Court Hearing - Taxpayer Advocate Service
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https://www.jackscamp.com/all-resources/charitable-conservation-easements-irs-and-tax-court-act-to-shut-them-down/
July 22: Charitable Conservation Easements- IRS And Tax Court Act To Shut Them Down - Jackson &...
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https://www.captiveinternational.com/services/accounting-and-tax/blow-for-831-b-s-as-tax-court-confirms-irs-will-seek-40-penalties-3620
Blow for 831(b)s as tax court confirms IRS will seek 40% penalties | Captive International
Blow for 831(b)s as tax court confirms IRS will seek 40% penalties
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https://vlex.com/vid/tax-gives-defined-value-clauses-boost-401146302
Tax Court Gives Defined Value Clauses A Boost - Or Does It? - vLex United States
Tax Court Gives Defined v. alue Clauses A Boost - Or Does It
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https://www.jpost.com/opinion/us-tax-court-ruling-that-will-significantly-impact-foreigners-active-in-the-us-504320
US Tax Court ruling that will significantly impact foreigners active in the US | The Jerusalem Post
The US Tax Court is the main federal court where federal tax disputes between the taxpayer and federal government are heard and decided upon.
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https://library.weconservepa.org/library_items/orgs/342
United States Tax Court : WeConservePA Library
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https://www.sbam.org/employee-or-independent-contractor-two-tax-court-cases/
Employee or Independent Contractor? Two Tax Court Cases. - SBAM | Small Business Association of...
Mar 18, 2020 - By SBAM Approved Partner AdvanceHRDoes your firm use outside workers for some jobs? This can result in significant tax breaks if the workers are properly...
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https://moskowitzllp.com/tax-court-rules-that-dentist-also-qualifies-as-real-estate-professional/
Tax Court rules that dentist also qualifies as real estate professional | Moskowitz LLP
To qualify as a real estate professional, you must prove that you spent more than 750 hours during the year on real estate activities, among other criteria.
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https://shop.ibfd.org/journal/access-justice-united-states-tax-court
Access to Justice in the United States Tax Court | IBFD
The authors, in this article, discuss the issues that taxpayers may encounter when taking a case before the United States Tax Court, and the efforts to assist...
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https://www.ohioappeals.com/2017/04/articles/constitutional-law/merit-decision-sentence-not-impermissible-trial-tax-court-adopts-actual-vindictiveness-standard-state-v-rahab/
Merit Decision: Sentence Not Impermissible Trial Tax; Court Adopts Actual Vindictiveness Standard....
Aug 6, 2024 - On April 18, 2017, the Supreme Court of Ohio handed down a merit decision in State v. Rahab, 2017-Ohio-1401. In a 5-2 opinion written by Justice DeWine,
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https://knowledgenavigator.pwc.co.uk/corporate-international-tax/news/tax-court-rules-foreign-partnership-was-engaged-in-us-trade-or-business/
Tax Court rules foreign partnership was engaged in US trade or business
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https://www.mncpa.org/involvement/legislative/issues/minnesota-tax-court-rulings/
MNCPA Legislative Issue: Minnesota Tax Court rulings
The MNCPA supports legislation to amend current statute and clarify who is bound by Tax Court decisions and how the decisions can be appealed.
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https://www.abajournal.com/news/article/tax_court_allows_lawyer_to_deduct_some_care_expenses_for_dozens_of_foster_c
Tax Court Allows Lawyer to Deduct Some Care Expenses for Dozens of Foster Cats
The ABA Journal is read by half of the nation's 1 million lawyers every month. It covers the trends, people and finances of the legal profession from Wall...
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https://www.landcan.org/article/Tax%20Court%20Determines%20Value%20of%20Donated%20Conservation%20Easement/864
Tax Court Determines Value of Donated Conservation Easement
Experts play a key role in determining easement values for tax purposes, with the courts often choosing the expert they feel has the best analysis
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https://www.bdo.com/insights/tax/tax-court-decision-underscores-key-considerations-in-real-estate-debt-workout-transactions
Tax Court Underscores Key Real Estate Debt Considerations | BDO
A recent tax court ruling stresses the importance of properly evaluating and structuring a debt workout transaction. Learn more about the ruling and its impact.
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https://www.theindianalawyer.com/articles/tax-court-interviews-set-for-may-23
Tax Court interviews set for May 23 - The Indiana Lawyer
May 11, 2023 - The Indiana Judicial Nominating Commission will interview 10 applicants for the upcoming vacancy on the Indiana Tax Court on May 23.
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https://egrove.olemiss.edu/aicpa_guides/1984/
"Practice Before the United States Tax Court, Dec. 7, 1944" by American Institute of Accountants....
By American Institute of Accountants. Committee on Federal Taxation, Published on 12/07/44
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https://quickreadbuzz.com/2016/06/01/tax-court-rules-constitutes-gift-context-split-dollar-life-insurance-policy/
Tax Court Rules of What Constitutes a Gift in the Context of a Split-Dollar Life Insurance Policy -...
Jun 1, 2016 - Your primary source for news and information in the areas of business valuation, appraisal, financial forensics, healthcare consulting, and other related areas.
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https://www.cpapracticeadvisor.com/2025/06/17/tax-court-halts-moving-expense-deduction-for-some-taxpayers/163347/
Tax Court Refuses Moving Expense Deduction for Military Contractor - CPA Practice Advisor
Jun 20, 2025 - Despite changes from the Tax Cuts and Jobs Act (TCJA), military personnel may still claim a deduction for job-related moving expenses. But simply working for...
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https://www.finance.senate.gov/chairmans-news/finance-committee-approves-tax-court-international-trade-commission-nominees
[2013-07-25] Finance Committee Approves Tax Court, International Trade Commission Nominees | The...
Finance Committee Approves Tax Court, International Trade Commission Nominees
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https://www.law360.ca/ca/articles/2442408/tax-court-clarifies-limits-of-director-liability-after-corporate-revival
Tax Court clarifies limits of director liability after corporate revival - Law360 Canada
The Tax Court of Canada has provided important guidance on the scope of director liability for unremitted GST following corporate dissolution and revival. In...
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https://www.skadden.com/insights/publications/2023/04/tax-court-rules-irs-lacks-authority-to-assess-penalties
Tax Court Rules IRS Lacks Authority To Assess Penalties Under Section 6038 | Insights | Skadden,...
In a decision that could affect many taxpayers, the Tax Court ruled that the IRS lacks the authority to assess penalties under Section 6038(b) of the Internal...
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https://www.withum.com/resources/understanding-warne-and-nelson-how-tax-court-is-shaping-control-marketability-and-tiered-discounts/
Understanding Warne and Nelson: How Tax Court Is Shaping Control, Marketability, and Tiered...
Apr 9, 2026 - Here is a general overview of the Warne and Nelson cases, what the courts decided, and how appraisers, estate lawyers and financial advisors should apply these...
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https://www.grfcpa.com/resource/tax-court-rules-attorneys-charitable-gift-is-not-valid/
Tax Court Rules Attorney's Charitable Gift is Not Valid - GRF CPAs & Advisors
Mar 26, 2026 - The U.S. Tax Court looked at that question in connection with the files of Timothy McVeigh, who was convicted of the 1995 bombing of the federal building in...
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https://www.sensefinancial.com/self-directed-ira-investor-versus-irs/401k-investor-and-us-tax-court-irs/
401k investor and us tax court IRS - Sense Financial Services
Oct 3, 2016 - 401k investor and us tax court IRS
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https://dwmlaw.com/admission_tax/u-s-tax-court/
U.S. Tax Court Archives - Drummond Woodsum
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https://www.millercanfield.com/resources-Tax-Court-Decides-Two-Research-Credit-Cases.html
The Tax Court Recently Decides Two Research Credit Cases: Miller Canfield
The Tax Court Recently Decides Two Research Credit Cases
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https://www.law360.com/real-estate-authority/residential/articles/2457992/nj-tax-court-finds-religious-clergy-s-homes-not-tax-exempt
NJ Tax Court Finds Religious Clergy's Homes Not Tax-Exempt - Law360 Real Estate Authority
A New Jersey rabbi's and reverend's homes are subject to property tax despite transferring ownership to their religious congregations because both maintained...
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https://ebookman.com/itemdetails/140566-how-to-fight-the-irs-and-win-from-audit-through-tax-court-wilson-j-eugene-j-c-printing-9780960141630
How to Fight the IRS - and Win! (from Audit Through Tax Court) - The Bookman | eBookman
How to Fight the IRS - and Win! (from Audit Through Tax Court) by Wilson, J. Eugene - Used book available at The Bookman (ebookman.com). ISBN: 9780960141630
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https://www.mondaq.com/germany/corporate-tax/158486/decision-of-the-german-federal-tax-court-regarding-private-equity-funds
Decision Of The German Federal Tax Court Regarding Private Equity Funds - Corporate Tax - Germany
Last week, the German Federal Tax Court (Bundesfinanzhof) published the first decision of a German superior court in which the German Federal Tax Court deals...
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https://news.ddtc.co.id/berita/nasional/1796065/jaga-jaga-e-tax-court-down-pengadilan-pajak-siapkan-laman-khusus
Jaga-Jaga e-Tax Court Down, Pengadilan Pajak Siapkan Laman Khusus
Saat terjadi gangguan, panitera akan menyampaikan informasi perihal gangguan tersebut pada laman resmi Pengadilan Pajak.
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https://candorent.com/tax-court-and-taxpayer-access-to-records/
Understanding Tax Court and Taxpayer Access to Records in Legal Proceedings - Candorent
Nov 6, 2024 - Explore the intricacies of the Tax Court and taxpayer access to records, including statutory rights, confidentiality protections, procedures, and recent legal...
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https://www.hollandhart.com/tax-court-denies-coca-colas-request
Tax Court Denies Coca-Cola's Request for Reconsideration in Pivotal Transfer Pricing Case | Holland...
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https://www.lexgo.lu/en/news-and-articles/5516-the-german-federal-tax-court-limits-german-cfc-rules-and-anti-abuse-provisions-to-wholly-artificial-arrangements
The German Federal Tax Court limits German CFC rules and anti-abuse provisions to wholly artificial...
The German Federal Tax Court limits German CFC rules and anti-abuse provisions to wholly artificial arrangements. In a decision of the German
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https://jeremyeveland.com/tag/united-states-tax-court/
united states tax court Archives - Jeremy Eveland
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https://ifindtaxpro.com/tax-blog/tax-court-rules-no-deductions-for-abandoned-start-up-costs/
Tax Court Rules: No Deductions for Abandoned Start-Up Costs - iFindTaxPro
Feb 13, 2025 - When Does a Business Officially Start? The IRS Weighs In Starting a business comes with many expenses, but not all of them are immediately deductible....
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https://www.clearygottlieb.com/news-and-insights/publication-listing/german-supreme-tax-court-endorses-equitable-relief-from-taxation-of-debt-equity-swaps32
German Supreme Tax Court Endorses Equitable Relief from Taxation of Debt-Equity Swaps
German Supreme Tax Court Endorses Equitable Relief from Taxation of Debt-Equity Swaps
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