TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, December 31, 2004

CCH: Major IRS Court Losses in 2004

Cch_1 Happy_new_year Major IRS Court Losses in 2004 from CCH


  • Ewing v. Commissioner, 122 T.C. 32 (2004) (equitable innocent spouse relief; court not limited to administrative record)
  • Wright v. Commissioner, CA-2, 2004-2 U.S.T.C. Par. 50,343 ("lost" refund check; IRS loses because its records are bad)
  • Benton v. Commissioner, 122 T.C. No. 20 (2004) (NOLs and bankruptcy)
  • Robinette v. Commissioner, 123 T.C. No. 5 (2004) (de novo hearing on collection due process appeal)

(Thanks to Ann Murphy (Gonzaga) for the tip.)

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