Tax-related court cases

The Internal Revenue Service has prevailed in U.S. Tax Court in a case involving an Arizona jewelry store business that received a tax break by insuring itself for millions of dollars, in part against the risk of terrorism.

Phony IDs from far away; renounced citizenship, concealed assets; and other highlights of recent tax cases.

Cloud prep, phony name; sending the money out; Bay State bilked of $1.38 million; and other highlights of recent tax cases.

Scamming from a cell; Speedy decision; a gamble pays off with four years; and other highlights of recent tax cases.

The sale of U.S. partnership interest does not leave a foreign seller subject to U.S. tax, the court rules.

Stolen ID scams; an embezzler sentenced; and other highlights of recent tax cases.

The Tax Court has denied a claimed charitable deduction of $33,019,000 by RERI Holdings, whose principal investor is Miami Dolphins owner Stephen Ross.

Mobile no more; Nigerian citizen pleads guilty in $12-million fraud; Ontario man pleads in phony-refund scam; and other highlights of recent tax cases.

15 regs, court cases, revenue procedures and other tax-related news practitioners should take note of.

A bipartisan group of lawmakers has introduced legislation to provide taxpayers more rights to have their cases heard by the Internal Revenue Service’s Office of Appeals.

TNT blows up; HUD time; an $18 million employment tax scheme; and other highlights of recent tax cases.

The Internal Revenue Service has decided to limit its probe of Coinbase users to those who engaged in transactions of $20,000 or more, according to a court filing.

Bogus wages; ‘permission’ revoked; and other highlights of recent tax cases.

Just because you have years of experience in an activity and have made an occasional profit at it doesn’t mean you have a profit motive, according to the Tax Court. And without a profit motive, you don’t get to deduct losses from the activity.

A surprise ruling in an ERISA case reverses earlier courts.

A repeat offender gambles, then loses; targeting the homeless; and other highlights of recent tax cases.

The Tax Court has ruled that the owners of the Boston Bruins professional hockey team may deduct the entire cost of away game pregame meals as a de minimis fringe benefit.

Stolen names and SSNs; ‘substantial’ fees in a $1.1 million scheme; Canadian conspiracy; and other highlights of recent tax cases.

The Tax Court rules that a corporation doesn’t qualify as an ‘individual’ when it comes to tax troubles.

Bogus gifts, job expenses; ‘varying fees’ for fraud; Crazy skin game; and other highlights of recent tax cases.