Explore 2 court opinions on Burden Of Proof In Tax Deficiency Cases. AI-powered plain English summaries, key holdings, and legal analysis.
2 recent cases analyzed in this topic area.
Taxpayer's 'loan' from controlled corporation not bona fide debt
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...
DuPont's sale of performance chemicals business deemed taxable sale of assets
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...