2026-02-03
In January 2026, the Tax Court published 11 opinions, which included a total of 256 pages. Below are graphs for the month showing: (i) the top 15 code sections referenced, (ii) cases cited 4 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 January 2026 Tax Court cases referring to these types of principles or holdings.
Aventis, Inc. v. Commr., 166 T.C. No. 1 (2026). (Kerrigan)
Grodt & McKay Realty, Inc. v. Commissioner, 77 T.C. 1221, 1237 (1981) (stating that whether a taxpayer experiences the benefits and burdens of ownership of an asset is a question of fact which must be ascertained from the intent of the parties as evidenced by their written agreements)
Aventis, Inc. v. Commr., 166 T.C. No. 1 (2026). (Kerrigan)
In Dirks v. Commissioner, T.C. Memo. 2004-138, aff'd, 154 F. App'x 614 (9th Cir. 2005), the Court declined to apply the substantial compliance doctrine to the statutory 60-day deadline applicable to individual retirement account rollovers under section 408(d)(3)(A) because "the 60-day rule is not regulatory but is found in the statute itself."
Zulfiqar v. Commr., T.C. Memo. 2026-6. (Copeland)
Rodriguez v. Commissioner, T.C. Memo. 2009-22 (ruling that "the IRS has full authority to prepare [a substitute for return] for anyone who fails to file his own return")
Zulfiqar v. Commr., T.C. Memo. 2026-6. (Copeland)
Badaracco v. Commissioner, 464 U.S. 386, 393 (1984) ("[T]he Internal Revenue Code does not explicitly provide either for a taxpayer's filing, or for the Commissioner's acceptance, of an amended return; instead, an amended return is a creature of administrative origin and grace.")
Zulfiqar v. Commr., T.C. Memo. 2026-6. (Copeland)
It is well established that "a settlement stipulation is in all essential characteristics a mutual contract by which each party grants to the other a concession of some rights as a consideration for those secured and the settlement stipulation is entitled to all of the sanctity of any other contract." Saigh v. Commissioner, 26 T.C. 171, 177 (1956).
In January 2026, the IRS published 10 Announcements, Notices, Revenue Procedures, and Revenue Rulings, which included a total of 200 pages.
In January 2026, the IRS published 44 Written Determinations, which included a total of 259 pages.
