Explore 2 court opinions on Tax Court Jurisdiction And Review. AI-powered plain English summaries, key holdings, and legal analysis.
2 recent cases analyzed in this topic area.
Actor's Loan-Out Corporation Deemed Sham, Income Taxed to Actor
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...
Eighth Circuit Affirms Tax Court on Foreign Tax Creditability for 3M
3M Company v. Commissioner of Internal Revenue, decided by Eighth Circuit on October 1, 2025, resulted in a defendant win outcome. The Eighth Circuit affirmed the Tax Court's decision regarding 3M Com...