Tag Archives: Tax Court

When Judges Get Indicted

by Andy Grewal — Thursday, Aug. 25, 2016

Earlier this year, former U.S. Tax Court Judge Diane Kroupa was indicted for conspiracy to commit tax evasion and obstruction of an IRS audit.  During her time on the court, Kroupa authored some significant opinions, including BNY Mellon v. Commissioner, which held that the taxpayer could not properly claim foreign tax credits generated through a […]

Altera v. Commissioner: Heads the IRS Wins, Tails the Taxpayer Loses?

by Andy Grewal — Wednesday, Aug. 10, 2016

Altera v. Commissioner:  Heads the IRS Wins, Tails the Taxpayer Loses? Last year, in Altera v. Commissioner, the Tax Court dealt the IRS a major blow on rulemaking issues. In that case, the court held that some highly-controversial international tax regulations were invalid and thus could not apply in determining Altera’s tax liabilities for the […]

The Tax Court and the Administrative State: Congress Responds to the D.C. Circuit’s Decision in Kuretski, by Stephanie Hoffer and Chris Walker

by Chris Walker — Tuesday, Dec. 29, 2015@chris_j_walker

Congress recently passed its annual “tax extender” legislation: the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) . Although the bulk of the PATH Act extends a variety of tax breaks, as Daniel Hemel notes over at the University of Chicago Law School Faculty Blog the last few pages of the more-than-two-hundred-page bill attempt […]