Comprehensive guide to Internal Revenue Code Section 162 cases, courts, and legal analysis.
Midwest-Cbk, LLC v. United States, decided by Federal Circuit on January 8, 2026, resulted in a plaintiff win outcome. The case concerns the tax treatment of "phantom stock" options granted by Midwest...
Stephanie Murrin v. Commissioner of Internal Revenue, decided by Third Circuit on October 17, 2025, resulted in a defendant win outcome. The Third Circuit affirmed the Tax Court's decision, holding th...
Stephanie Murrin v. Commissioner of Internal Revenue, decided by Third Circuit on October 17, 2025, resulted in a defendant win outcome. The Third Circuit affirmed the Tax Court's decision, holding th...
Stephanie Murrin v. Commissioner of Internal Revenue, decided by Third Circuit on August 18, 2025, resulted in a defendant win outcome. The Third Circuit affirmed the Tax Court's decision, holding tha...
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