Explore 6 court opinions on Burden Of Proof In Tax Cases. AI-powered plain English summaries, key holdings, and legal analysis.
6 recent cases analyzed in this topic area.
Taxpayer Fails to Prove Unconstitutional Application of Intangible Tax
Jean Max Mathieu v. Department of Revenue, Etc., decided by Florida District Court of Appeal on March 4, 2026, resulted in a defendant win outcome. The appellate court reviewed a final order from the ...
Texas Franchise Tax Dispute: Successor Liability Not Proven
In Re Mattr US Inc.; Shawcor, Inc.; Flexpipe Systems (US) LLC; And Shawcor Composite Production Systems v. the State of Texas, decided by Texas Court of Appeals on February 20, 2026, resulted in a def...
Taxpayer Fails to Prove Stock Basis for Capital Loss Deduction
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...
Second Circuit Affirms IRS Tax Refund Denial Due to Insufficient Evidence
New Jersey v. Bessent; Village of Scarsdale v. IRS, decided by Second Circuit on August 13, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the district court's dismissal of a c...
Second Circuit Affirms IRS Tax Refund Denial
New Jersey v. Bessent; Village of Scarsdale v. IRS, decided by Second Circuit on August 13, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the district court's dismissal of a c...
Payments to family members ruled taxable gifts, not loans
Estate of Joseph A. Insinga v. Cmsnr. IRS, decided by D.C. Circuit on August 8, 2025, resulted in a defendant win outcome. The estate of Joseph A. Insinga challenged the IRS's assessment of additional...