Tax Coda | Substack

Nov 12Tax Coda

Court denies child tax benefits after father fails to prove where sons lived

Maurice Butler v. Commissioner. United States Tax Court. No. 6448-24. T.C. Memo. 2026-116.

Nov 11Tax Coda

Court upholds fraud penalties against tax preparer over false business costs

Eric Maurice Pinckney v. Commissioner. United States Tax Court. No. 5050-19. T.C. Memo. 2026-113.

Nov 10Tax Coda

Court upholds tax on employee stock gains after couple fails to prove W-2 inclusion

Anthony J. Moiseshyn and Mai Moiseshyn v. Commissioner. United States Tax Court. No. 6587-24. T.C. Memo. 2026-114.

Nov 9Tax Coda

Court values Morgan Run’s $26 million easement claim at $1.165 million

Morgan Run Partners, LLC, Overflow Marketing, LLC, Tax Matters Partner v. Commissioner. United States Tax Court. No. 8669-20. T.C. Memo. 2026-112.

Nov 6Tax Coda

Court rejects IRS bid to reverse partnership filing-deadline ruling

Kings Road Property, LLC, Kings Road Manager, LLC, Partnership Representative v. Commissioner. United States Tax Court. No. 10272-25. 167 T.C. No. 14.

Nov 5Tax Coda1

Court denies Glass Warehouse’s $118,302 deduction for unproven subcontractor services

Glass Warehouse, LLC v. Commissioner. United States Tax Court. No. 23707-22. T.C. Memo. 2026-111.

Nov 4Tax Coda1

Court denies appliance repair deductions but rejects increased tax penalty

Lance Stevens v. Commissioner. United States Tax Court. No. 10807-25S. T.C. Summary Opinion 2026-10.

Nov 3Tax Coda

IRS reports record collections and larger taxpayer refunds

The IRS says it took in $5.6 trillion in FY 2026 (nearly 5% more than FY 2025).

Nov 2Tax Coda

Bialer loses whistleblower award claim

Arthur M. Bialer v. Commissioner, U.S. Tax Court, Docket No. 6983-19W, T.C. Memo. 2026-110.

October 2026

Oct 30Tax Coda

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