Tax Court Jurisdiction Cases

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

2 recent cases analyzed in this topic area.

Courts Deciding Tax Court Jurisdiction Cases

ca5 (1)cadc (1)

Recent Tax Court Jurisdiction Opinions (2)

Sirius Solutions v. CIR

Fifth Circuit: Payment to 'Consulting Firm' Was Disguised Dividend, Not Business Expense

ca5 · 2026-01-16 · Defendant Win · Impact: 30/100

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...

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 Jurisdiction 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 Jurisdiction by State

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

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