2026-08-13
In July 2026, the Tax Court published 18 opinions, which included a total of 292 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 July 2026 Tax Court cases referring to these types of principles or holdings.
Donor v. Commr., T.C. Memo. 2026-58. (Halpern)
It is axiomatic that state law determines property rights and federal tax law then determines how those rights are taxed. See, e.g., Morgan v. Commissioner, 309 U.S. 78, 80 (1940)
Eiler v. Commr., 167 T.C. No. 3 (2026). (Guider)
It is well established that a court may consult dictionaries to determine that ordinary meaning. See Muscarello v. United States, 524 U.S. 125, 127-32 (1998)
Gray v. Commr., T.C. Memo. 2026-61. (Arbeit)
Kelley v. Commissioner, T.C. Memo. 2021-2 ("We do not have authority to disregard the express provisions of a statute enacted by Congress even where the result in a particular case may seem harsh.")
Piton Holdings, LLC v. Commr., 167 T.C. No. 4 (2026). (Kerrigan)
Mendes v. Commissioner, 121 T.C. 308 (2003) (finding that statements on tax returns may generally be treated as admissions by that taxpayer)
Siemens Medical Solutions USA, Inc. v. Commr., 167 T.C. No. 5 (2026). (Kerrigan)
Util. Air Regul. Grp. v. EPA, 573 U.S. 302 (2014) ("[A]n agency may not rewrite clear statutory terms to suit its own sense of how the statute should operate.")
Tellock v. Commr., T.C. Memo. 2026-59. (Fung)
Dick v. Commissioner, T.C. Memo. 2024-101 ("A request for abatement of additions to tax and interest constitutes a challenge to a taxpayer's underlying liability.")
Tellock v. Commr., T.C. Memo. 2026-59. (Fung)
Ahmed v. Commissioner, 64 F.4th 477 (3d Cir. 2023) ("[Section] 6404(h) . . . authorizes the Tax Court to review whether the IRS abused its discretion by failing to abate interest on a tax deficiency caused by its own 'unreasonable error or delay.'")
Tellock v. Commr., T.C. Memo. 2026-59. (Fung)
Scholz v. Commissioner, T.C. Memo. 2015-2 ("When [an appeals officer] gives a taxpayer an adequate period of time in which to respond, it is not an abuse of discretion for the [appeals officer] to move ahead after encountering radio silence from the taxpayer.")
In July 2026, the IRS published 4 Announcements, Notices, Revenue Procedures, and Revenue Rulings, which included a total of 18 pages.
In July 2026, the IRS published 115 Written Determinations, which included a total of 625 pages.
