Tax Court Factual Findings Cases

Explore 2 court opinions on Tax Court Factual Findings. AI-powered plain English summaries, key holdings, and legal analysis.

2 recent cases analyzed in this topic area.

Courts Deciding Tax Court Factual Findings Cases

ca6 (1)cadc (1)

Recent Tax Court Factual Findings Opinions (2)

Naysha Oquendo v. Comm'r of Internal Revenue

Taxpayer Fails to Prove Stock Basis for Capital Loss Deduction

ca6 · 2025-08-25 · Defendant Win · Impact: 15/100

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...

Estate of Joseph A. Insinga v. Cmsnr. IRS

Payments to family members ruled taxable gifts, not loans

cadc · 2025-08-08 · Defendant Win · Impact: 25/100

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...

Tax Court Factual Findings by Court

Supreme Court First Circuit Second Circuit Third Circuit Fourth Circuit Fifth Circuit Sixth Circuit Seventh Circuit Eighth Circuit Ninth Circuit Tenth Circuit Eleventh Circuit D.C. Circuit Federal Circuit

Tax Court Factual Findings by State

California Texas New York Florida Illinois Pennsylvania Ohio Georgia Michigan New Jersey Virginia Washington Massachusetts North Carolina

Related Resources

tax-court-factual-findings Legal Definition tax-court-factual-findings Practice Area Guide tax-court-factual-findings Landmarks Home Search Cases States Courts Topic Rankings