Safdieh v. Comm'r, decided by Second Circuit on February 27, 2026, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan" from hi...
E. I. duPont de Nemours and Company & Subsidiaries, Relator v. Commissioner of Revenue, decided by Minnesota Supreme Court on August 27, 2025, resulted in a defendant win outcome. The Minnesota Suprem...