2026-03-01
In February 2026, the Tax Court published 17 opinions, which included a total of 407 pages. Below are graphs for the month showing: (i) the top 15 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 February 2026 Tax Court cases referring to these types of principles or holdings.
Baturin v. Commr., T.C. Memo. 2026-12. (Gustafson)
Nonresident status does not provide exemption.
Clinco v. Commr., T.C. Memo. 2026-16. (Holmes)
Tavano v. Commissioner, 986 F.2d 1389, 1390 (11th Cir. 1993) ("The Code does not expressly require a notice of deficiency to be signed")
George v. Commr., T.C. Memo. 2026-10. (Greaves)
Dunaway v. Commissioner, 124 T.C. 80, 87 (2005) (explaining that memorandum opinions are not binding)
George v. Commr., T.C. Memo. 2026-10. (Greaves)
Diaz v. Commissioner, 58 T.C. 560, 564 (1972) (observing that the process of distilling truth from the testimony of witnesses, whose demeanor we observe and whose credibility we evaluate, "is the daily grist of judicial life")
Goodwill-Oikerhe v. Commr., T.C. Memo. 2026-18. (Marshall)
Crosson v. Commissioner, T.C. Memo. 2003-170 ("[The taxpayers] used the cash method for reporting income and deductions; therefore, fees for services that remain unpaid have not been included in income. Such debts do not constitute 'bad debts' within the meaning of section 166 for which a deduction for worthlessness may be claimed.")
Goodwill-Oikerhe v. Commr., T.C. Memo. 2026-18. (Marshall)
We have held that taxpayers who do not hold legal title to property but establish they are equitable owners of the property are entitled to deduct property tax they paid for the property. See Aulisio v. Commissioner, T.C. Memo. 2024-29, at *38 (citing Steinert v. Commissioner, 33 T.C. 447, 449 (1959)).
Otay Project LP v. Commr., T.C. Memo. 2026-21. (Weiler)
James v. Commissioner, 899 F.2d 905, 910 (10th Cir. 1990) ("The only transactions at issue in this case are the purported sales by the Communications Group to the joint ventures. These sales cannot be legitimized merely because they were on the periphery of some legitimate transactions.")
Sullivan v. Commr., T.C. Memo. 2026-13. (Jones)
Wondries v. Commissioner, T.C. Memo. 2023-5, at *8-10 (finding that hiring an expert and deferring to their knowledge is indicative of profit motive)
The Diversified Group Incorporated v. Commr., 166 T.C. No. 2 (2026). (Toro)
Doe v. Chao, 540 U.S. 614, 619 (2004) (characterizing the de novo standard "as distinct from any form of deferential review")
The Diversified Group Incorporated v. Commr., 166 T.C. No. 2 (2026). (Toro)
This Court has held that conferences with IRS Appeals are "informal." Estate of Sblendorio v. Commissioner, T.C. Memo. 2007-94. "[A] face-to-face hearing is not a prerequisite for Appeals consideration." Id.
The Diversified Group Incorporated v. Commr., 166 T.C. No. 2 (2026). (Toro)
In Tooke [v. Commissioner, 164 T.C. 16 (2025)], we * * * held that IRS Appeals officers are not "Officers of the United States" within the meaning of the Appointments Clause.
In February 2026, the IRS published 8 Announcements, Notices, Revenue Procedures, and Revenue Rulings, which included a total of 277 pages.
In February 2026, the IRS published 49 Written Determinations, which included a total of 263 pages.
