Explore 2 court opinions on Taxation Of Cryptocurrency. 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...
Cryptocurrency investor not a 'trader' for business expense deductions
Paul Taylor v. Commissioner of Pennsylvania D, decided by Third Circuit on August 13, 2025, resulted in a defendant win outcome. The Third Circuit affirmed the Tax Court's decision, holding that the t...