Tax-related court cases

A Florida accountant lost his battle to prove his yacht charter business was operated for profit.

Aggravating factors; a big dig; steal of the Century; and other highlights of recent tax cases.

A federal appeals court reversed a district court’s judgment, holding that taxpayers could not rely on the common law mailbox rule to show that an amended return had been timely filed in order to claim a tax refund.

Two decades and tens of millions; bank error; dirty deal; and other highlights of recent tax cases.

The justices questioned a state’s ability to tax income from a trust based on the beneficiaries residing there before taking any distributions.

Argued a century ago, Eisner v. Macomber helped establish the treatment of dividends.

Higher education; tough stains; don’t Betta on it; and other highlights of recent tax cases.

A federal appeals court has overruled the Tax Court and sided with a taxpayer who overpaid her taxes and later filed for a refund.

Zapped; drug deals; doing the deduction shuffle; and other highlights of recent tax cases.

The Tax Court has ruled that a whistleblower may challenge an IRS award decision when the whistleblower provides new information in a later supplemental form.