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Tax Court Leaning Harder On The Little Guys In Hobby Loss Cases

The issue is whether Swanson was taking people out on the fishing boat to make a profit or just for the halibut, ....

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United States: Tax Court topples Supreme Court precedent in favor of agency deference

In 3M Co. v. Commissioner, the Tax Court upheld the validity of a regulation Treas. Reg. § 1.482-1(h)(2) (the “Blocked Income… ....

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IRS Can't Bar Anti-Abortion Facebook Expert From Tax Trial

The IRS failed Thursday to block a Facebook economics expert from testifying in its multibillion-dollar tax trial after arguing he violated a tax court evidentiary rule by not disclosing some published opinions including his economic analysis claiming contraception and abortions harm women by destroying the institution of marriage. ....

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Facebook Users 'Exploded' By 2010, MIT Scholar Says At Trial

A Massachusetts Institute of Technology visiting scholar testifying as the IRS' digital platform expert in a multibillion-dollar trial over Facebook's tax bill said Thursday that by 2010, the social media platform's user base had "exploded" past 100 million users and few users were leaving, rocketing Facebook's user base past competitors. ....

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Rice Prof Defends Facebook's Pre-IPO Valuation At Tax Trial

A Rice University finance professor testified in a multibillion-dollar tax trial over Facebook's 2010 tax bill that Facebook's valuation that year was less than $29 billion over $6 billion below the IRS expert's estimates due in part to significant risks Facebook faced going public. ....

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