A Year Of Lessons From The Tax Court (2017)

Here is a chronological listing of all the Lessons From The Tax Court I posted in 2017, with links to, the Lesson, the primary case discussed and its author.  I have also listed the primary Code sections mentioned or discussed in the Lesson.  

September 29: The Overlooked Power Of Offset, Williams v. Commissioner, T.C. Memo 2017-182

October 2: When Precedent Is A Game Of Telephone, Fansu Camara and Aminata Jatta v. Commissioner — IRC §6013(b)

October 9: What Is 'Away From Home'?, John S. Barrett and Maria T. Barrett v. Commissioner, T.C. Memo 2017-195 — §262, Rev. Rul. 99-7

October 14: The Downside of Easy Tax Exemption Approval, Creditguard of America, Inc. v. Commissioner, 149 T.C. No. 17 — 6601(a)

October 23: Tax Protesting Is A Hobby That Eats, Henry M. Jagos and Kathy A. Jagos v. Commissioner, T.C. Memo. 2017-202 (Oct. 16, 2017) — Section 6673

October 30: Substantiation And The Cohan Rule,  Partyka v. Commissioner, T.C. Sum. Op. 2017-79 (Oct. 25, 2017) — §6662

November 6: Remember The Alamo, Carlos Alamo v. Commissioner, T.C. Memo. 2017-215 (Oct. 31, 2017) — §6212, Treas. Reg. § 301.6330-1(d), IRM 4.8.8.11.3

November 13: The Power Of Fact-Finding, Bullock v. Commissioner, T.C. Memo 2017-219 (Nov. 6, 2017) (Judge Vasquez) — 2010-62, 2014-58, § 6694, § 6700

November 20: It's Not Really Self-Assessment, Ramsay v. Commissioner, T.C. Memo. 2017-223 (Nov. 15, 2017) — §§ 6201-6204

November 27: Forms Over Substance, Craig K. Potts and Kristen H. Potts v. Commissioner, T.C. Memo. 2017-228 (Nov. 20, 2017) 

December 4: The Perils Of Poor Drafting, Gary A. Wolens v. Commissioner, T.C. Memo. 2017-236 (Nov. 27, 2017) (Judge Pugh) 

December 11: Using § 7502 To Beat The Statute Of Limitations, Lincoln C. Pearson And Victoria K. Pearson v. Commissioner, 149 T.C. No. 40 (Nov. 29, 2017) (Judge Lauber) & Matthew Eric Baham and Jennifer Michelle Baham v. Commissioner, T.C. Summ. Op. 2017-85 (Nov. 29, 2017) (Judge Wherry) — §7502, Treas. Reg. 301-7502-1

For other years' Lessons From the Tax Court, see:

• A Year Of Lessons From The Tax Court (2021)
• A Year Of Lessons From The Tax Court (2020)
• A Year Of Lessons From The Tax Court (2019)
• A Year Of Lessons From The Tax Court (2018)
• A Year Of Lessons From The Tax Court (2017)