2025-07-01
In June 2025, the Tax Court published 20 opinions, which included a total of 363 pages. Below are graphs for the month showing: (i) the top 12 code sections referenced, (ii) cases cited 5 or more times, (iii) the number of opinions by judge, and (iv) the number of pages by judge.
I am always interested in learning well-established tax principles. Often, court cases will explicitly indicate that a tax principle is well established or well settled. Or the court may concisely state the holding of a prior case in a parenthetical. Below are excerpts from the June 2025 Tax Court cases referring to these types of principles or holdings.
AbbVie Inc. v. Commr., 164 T.C. No. 10 (2025). (Toro)
Vines v. Commissioner, 126 T.C. 279, 288 (2006) (explaining that ordinary losses can offset ordinary income, while capital losses are subject to the limits of section 1211)
AbbVie Inc. v. Commr., 164 T.C. No. 10 (2025). (Toro)
Adams Challenge (UK) Ltd. v. Commissioner, 154 T.C. 37, 63 (2020) (analyzing relevant cases and finding "no appreciable difference between the terms 'related to,' 'connected with,' and 'in connection with'")
AbbVie Inc. v. Commr., 164 T.C. No. 10 (2025). (Toro)
A.E. Staley Mfg. Co. & Subs. v. Commissioner, 119 F.3d at 487 ("[D]istinguishing between ordinary and capital costs often requires a rather pragmatic approach.")
Fonda v. Commr., T.C. Memo. 2025-60. (Lauber)
United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir. 1993) ("[W]e have held that wages are within the definition of income under the Internal Revenue Code . . . and are subject to taxation.")
Fonda v. Commr., T.C. Memo. 2025-60. (Lauber)
Great-West Life Assurance Co. v. United States, 678 F.2d 180, 183 (Ct. Cl. 1982) ("The determination of where income is derived or 'sourced' is generally of no moment to either United States citizens or United States corporations, for such persons are subject to tax . . . on their worldwide income.")
Fonda v. Commr., T.C. Memo. 2025-60. (Lauber)
Wnuck v. Commissioner, 136 T.C. 498, 506 (2011) ("Anyone fluent in English knows that the word 'includes' cannot be assumed to mean 'includes only.' . . .")
French v. Commr., T.C. Memo. 2025-57. (Greaves)
Landers v. Commissioner, T.C. Memo. 2003-300 ("As a general rule, interest received by or credited to the taxpayer constitutes gross income and is fully taxable.")
Huber v. Commr., T.C. Memo. 2025-59. (Jenkins)
In any event, it is well settled that the IRM does not carry the force of law and that it confers no rights on taxpayers. See Eichler v. Commissioner, 143 T.C. 30, 39 (2014).
Ivey Branch Holdings, LLC v. Commr., T.C. Memo. 2025-63. (Lauber)
It is well established that it is among the duties of Chief Counsel attorneys to advise revenue agents and review their work. See IRM 33.1.2.7.4 (June 2, 2014) (dealing with Chief Counsel's authority in reviewing Notices of Deficiency); id. 33.1.2.8(1) (Oct. 17, 2016) ("The role of the Field Counsel is to advise whether a deficiency notice should be issued, and if so, to make recommendations concerning the issues to be asserted . . .").
Schwartz v. Commr., T.C. Memo. 2025-64. (Urda)
Hartmann v. Commissioner, T.C. Memo. 2024-46, at *16 ("A taxpayer's failure to make estimated tax payments, standing alone, is sufficient to justify an Appeals officer's rejection of an [installment agreement] . . . .")
Towarnicky v. Commr., T.C. Memo. 2025-62. (Lauber)
"It is well settled that the Tax Court is a court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress." Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
In June 2025, the IRS published 6 Announcements, Notices, Revenue Procedures, and Revenue Rulings, which included a total of 480 pages.
In June 2025, the IRS published 77 Written Determinations, which included a total of 378 pages.
