07 – X Æ A-Xi Musk v. United States14 DownloadsYear: 2021 (Vol. 45) Topics: Constitutional Law / Tax Question(s) presented: Whether a tax on held cash, bank deposits, shares of companies, and real property is constitutional when not apportioned among the states. Format: Word and PDF Prepared by: Connor MacLean Download Link for Chrome (open Read more about 07 – X Æ A-Xi Musk v. United States[…]
Vandelay Oil Corp. v. Comm’r of Internal Revenue29 DownloadsYear: 2019 (Vol. 43) Topics: Tax Question(s) presented: Whether the independent investor test should create a presumption in favor of the taxpayer when determining if employee compensation is “reasonable” for a tax deduction claimed by a business under I.R.C. § 162(a)(1). Format: Word and PDF Prepared by: Read more about Vandelay Oil Corp. v. Comm’r of Internal Revenue[…]
Internal Revenue Service v. Adam Trask; Cathy Ames Trask24 DownloadsYear: 2017 (Vol. 41) Topics: Tax Question presented: Whether the tax debt related to the Trasks’ untimely 2010 return should be discharged in bankruptcy. Format: Word and PDF Prepared by: Andrew Townsell
Paul v. United States59 DownloadsYear: 2015 (Vol. 39) Topics: First Amendment; Religious Entanglement; Tax Law Question presented: Whether the parsonage exemption of IRC § 107(2), which allows a “minister of the gospel” to exclude from gross income the rental allowance paid to him as part of his compensation, violates the Establishment Clause of the First Amendment. Format: Read more about Paul v. United States[…]
Troi v. Commissioner of Internal Revenue14 DownloadsYear: 2007 (Vol. 31). Topic: Tax. Issue: Whether, in the event of a lost, illegible, or otherwise unavailable postmark, extrinsic proof that a tax document was timely mailed may satisfy the “postmark rule” of the Internal Revenue Code, codified in I.R.C. § 7502. Format: Word.