The U.S. Tax Court
By any measure 2017 was a momentous year for tax professionals. Just by itself, the Tax Cuts and Jobs Act would qualify for all 10 spots on most “Top 10” lists of tax developments. Yet there were developments in litigated tax cases that were decided during the year, which accountants should be familiar with as busy season approaches.
David De Jong, CPA, Esq., a partner at Stein Sperling Bennett De Jong Driscoll PC, keeps tabs on such developments as they occur. He maintains a twelve-month Top 40 list, which he updates on a monthly basis. The following are among his picks for the most important tax cases of the past 12 months.