Comprehensive guide to Internal Revenue Code Section 162 Business Expenses cases, courts, and legal analysis.
Sirius Solutions v. CIR, decided by Fifth Circuit on January 16, 2026, resulted in a defendant win outcome. The Fifth Circuit affirmed the Tax Court's decision, holding that Sirius Solutions LLC was n...
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...
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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