Buller v. Comm'r, decided by Second Circuit on November 26, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the Tax Court's decision, holding that the taxpayer's "loan-out" corp...
Naysha Oquendo v. Comm'r of Internal Revenue, decided by Sixth Circuit on August 25, 2025, resulted in a defendant win outcome. The Sixth Circuit affirmed the Tax Court's decision, holding that the ta...