Here is a chronological listing of all the Lessons From The Tax Court I posted in 2021, 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. At the end of the chronological listing, you will find a table listing the posts by which Tax Court Judge authored the Court's opinion.
January 11: Too Much Control Over IRA Distribution Makes It Income (Brett John Ball v. Commissioner, T.C. Memo. 2020-152 (Nov. 10, 2020) (Judge Halpern) — §72, §408, §451, §671, §4975)
January 19, 2021: The CDP Silver Linings Playbook (Wiley Ramey v. Commissioner, 156 T.C. No. 1 (Jan. 14, 2021) (Judge Toro) — §6320, §6330)
January 25, 2021: No Deduction for Disguised Dividends (Aspro, Inc. v. Commissioner, T.C. Memo. 2021-8 (Jan. 21, 2021) (Judge Pugh) — §162)
February 1: No Product? No §162 Deduction! (William Bruce Costello and Martiza Legarcie v. Commissioner, T.C. Memo. 2021-9 (Jan. 25, 2021) (Judge Halpern) — §162, §212)
February 8: When A Hotel Becomes A Tax Home (Akeem Adebayo Soboyede v. Commissioner, T.C. Summ. Op. 2021-3 (Jan. 26, 2021) (Judge Greaves) — §121, §162, §262, §911)
February 15: The §104(a)(2) Causality Rule (Timothy Stassi and Cindi Stassi v. Commissioner, T.C. Summ. Op. 2021-5 (Feb. 7, 2021) (Judge Kerrigan) — §104(a)(2))
February 22: The Fearsome Scope of Evil §208E (San Jose Wellness v. Commissioner, 156 T.C. No. 4 (Feb. 17, 2021) (Judge Toro) — §132, §162, §163 & §164, §165, §167, §170, §261, §280E)
March 1: No Second Bite In CDP For Rejected OIC (Craig L. Galloway v. Commissioner, T.C. Memo. 2021-24 (Feb. 24, 2021) (Judge Urda) — §6015, §6320, §6330, §6331)
March 8: New ‘Consequential Moment’ Rule for §6751 Supervisory Approval (Brian D. Beland and Denae A. Beland v. Commissioner, 156 T.C. No. 5 (Mar. 1, 2021) (Judge Greaves) — §6501, §6751, §7604)
March 15: The Presumption Of Regularity For NODs (Brian E. Harriss v. Commissioner, T.C. Memo. 2021-31 (Mar. 11, 2021) (Judge Thornton) — §273, §274, §6212, §6673)
March 22: S Corp Payments to Sole Shareholder Were Wages (Lateesa Ward and Ward & Ward Company v. Commissioner, T.C. Memo. 2021-32 (Mar. 15, 2021) (Judge Holmes) — §1366, §1367, §1368, §3101, §1401, §3111(a), §3301, §3102, §3121, §3212, §3306, §7501)
March 29: Failing Business No Reason To Stop Collection In CDP Hearing (American Limousines, Inc. v. Commissioner, T.C. Memo. 2121-36 (Mar. 25, 2021) (Judge Halpern) — §3101, §3111, §3301, §6320, §6330, §6672, §7501)
April 5: Passport Revocation Act Differs From Codification (Robert Rowen v. Commissioner, 156 T.C. No. 8 (Mar. 30, 2021) (Judge Toro) — §2714, §6015, §7345)
April 12: The Incoherence of §6751(b) (Andrew Mitchell Berry and Sara Berry v. Commissioner, T.C. Memo, 2021-42 (Apr. 7, 2021) (Judge Marvell) — §6662, §6664, §6751)
April 19: Blind Reliance Is Not Reasonable Reliance (Duane Pankratz v. Commissioner, T. C. Memo. 2021-26 (Mar. 3, 2021) (Judge Holmes) — §6662, §6664 & §6751)
April 26: Abatement Of Assessment Brings No Relief From Liability (Robert Craig Colton and Alina Mazwin v Commissioner, T.C. Memo. 2021-44 (Apr. 21, 2021) (Judge Lauber) — §6151, §6214 & §6404)
May 3: The Multiple Paths For Loss Deductions (Ronnie S. Baum and Teresa K. Baum v. Commissioner, T.C. Memo. 2021-46 (Apr. 27, 2021) (Judge Kerrigan) — §165, §166, §1211, §1212)
May 10: The Measure Of Intent For Gift Exclusions Under §102(a) (Juan Pesante, Jr., and Maria A. Moreno-Pesante v. Commissioner, (Bench Opinion, May 6, 2021) (Judge Copeland) — §102)
May 17: A Timely Lesson For Filing Returns (William J. Spain and Idovia A. Spain v. Commissioner, T.C. Memo. 2021-58 (May 11, 2021) (Judge Lauber) — §6330, §7502, §7508)
May 24: CDP Settlement Officer Must Work Previously Rejected OIC (Katherine Mason, et. al, v. Commissioner, T.C. Memo. 2021-64 (May 20, 2021) (Judge Holmes) — §6330, §6702, §7122)
June 1: The Structure of Substantiation Requirements (Viola Chancellor v. Commissioner, T.C. Memo. 2021-50 (May 4, 2021) (Judge Urda) — §41, §162, §164, §170, §212, §274, §280)
June 7: The Perils of Stipulations (Donald Bailey and Sandra M. Bailey v. Commissioner, T.C. Memo. 2021-55 (May 10, 2021) (Judge Pugh) — Tax Court Rule 91
June 14: Accounting for Attorney Malpractice Settlements (Carol E. Holliday v. Commissioner, T.C. Memo. 2021-69 (June 7, 2021) (Judge Pugh); Debra Jean Blum v. Commissioner, T.C. Memo. 2021-18 (Feb. 18, 2021) (Judge Urda) — §61, §67 §104)
June 21: A Lesson of Interest (Kannarkat P. Verghese et al. v. Commissioner, T.C. Memo. 2021-70 (June 7, 2021) (Judge Gustafson) — §6404, §6601, §6621, §6622, Tax Court Rule 248)
June 28: Restitution Overpayment Does Not Reduce Penalties On Deficiencies (Monty Ervin v. Commissioner, T.C. Memo. 2021-75 (June 23, 2021) (Judge Lauber) — §6201 §6201, §6211, §6601, §6651, §6654)
July 6: The CDP Butterfly (Alhaji B. Benson v. Commissioner, T.C. Memo. 2021-78 (June 29, 2021) (Judge Urda) and Monique D. Long v. Commissioner, T.C. Memo. 2021-81 (June 30, 2021) (Judge Lauber) — §6320, §6321, §6322, §6330, §6331, §6334)
July 12: Classic Lesson: The Convenience of the Employer Doctrine (Benaglia v. Commissioner, 36 B.T.A. 838 (1937) (Judge Sternhagen) — §119)
July 19: For Whom The Bankruptcy Tolls, (Dave Andrew Lufkin Sr., v. Commissioner, T.C. Memo. 2021-71 (June 8, 2021) (Judge Greaves) (teaches how bankruptcy tolls tax collection), Marc. S. Barnes and Anne M. Barnes v. Commissioner, T.C. Memo. 2021-49 (May 4, 2021) (Judge Lauber) (teaches how bankruptcy can also toll assessment) — §6213, §6501, §6502, §7481, §7485)
July 26: No Deduction For Under-The-Table Cash Payments, Engen Robert Nurumbi v. Commissioner, T.C. Memo. 2021-79 (June 30, 2021) (Judge Pugh), — §162
August 2: COGS Are Not Deductions, BRC Operating Company LLC, Bluescape Resource Company LLC, Tax Matters Partner v. Commissioner, T.C. Memo. 2021-59 (May 12, 2021) (Judge Pugh) — §1001
August 9: Trailer Home Is Union Electrician’s Tax Home, William Geiman v. Commissioner, T.C. Memo. 2021-80 (June 30, 2021), (Judge Urda)
August 16: The Concept Of Reasonable Collection Potential, Jerry R. Abraham and Debra J. Abraham v. Commissioner, T.C. Memo. 2021-97 (Aug. 3, 2021) (Judge Urda) — §7122
August 23: The Refund Lookback Period Trap, Amr M. Mohsen v. Commissioner, T.C. Memo. 2021-99 (Aug. 11, 2021) (Judge Kerrigan) — §6511(b)
August 30: The 411 On Section 911, Deborah C. Wood v. Commissioner, T.C. Memo. 2021-103 (Aug. 18, 2021) (Judge Lauber) — §911
September 7: IRS Can Issue Multiple 'Final' Spousal Relief Determinations, Nilda E. Vera v. Commissioner, 157 T.C. No 6 (Aug. 23, 2021) (Judge Buch) — §6015(f)
September 13: Retirement Plan Drafting Error Loses Taxpayer $51k Deduction, Gayle Gaston v. Commissioner, T.C. Memo. 2021-107 (Sept. 2, 2021) (Judge Marvel) — §404(a)
September 20: Failure To Understand Issue Preclusion May Trigger Sanctions, Karson C. Kaebel v. Commissioner, T.C. Memo. 2021-109 (Sept. 9, 2021) (Judge Halpern) — §6673
September 27: Emotional Distress Is Not Physical Illness, Rebecca A. Tressler v. Commissioner, T.C. Summ. Op. 2021-33 (Sept. 13, 2021) (Judge Greaves) — §104(a)(2)
October 4: The Many Rooms Of Tax Court Power, Michael D. Brown v. Commissioner, T.C. Memo. 2021-112 (Sept. 23, 2021) (Judge Kerrigan) — §6512(b)
October 11: Sex And Deductions, Vitale v. Commissioner, T.C. Memo. 1999-131 (Judge Fay) (denied deductions), Hess v. Commissioner, T.C. Summary Opinion 1994-79 (Judge Joan Seitz Pate) (permitted a depreciation deduction) — §162 and §262
October 18: The Great Divide, Carl L. Gregory and Leila Gregory v. Commissioner, T.C. Memo. 2021-115 (Sept. 29, 2021)(Judge Jones) — §62, §63, §67, §183
October 25: Of Distributive Shares And The CDP Mashup, Taryn L. Dodd v. Commissioner, T.C. Memo. 2021-118 (Oct. 5, 2021) (Judge Lauber) — §701 §701, §702, §703, §1231, §6015, §6320, §6330
November 1: Whistleblower Died, But His Claim Survived, Joseph A. Insinga v. Commissioner, 157 T.C. No. 8 (Oct. 27, 2021) (Judge Gustafson) — Tax Court Rule 63(a), §7623
November 8: A Hard Choice Is Still A Choice, Pamela Cashaw v. Commissioner, T.C. Memo. 2021-123 (Oct. 27, 2021) (Judge Greaves) — §6672
November 15: Not Every Decision Comes With An Opinion, Paul Puglisi & Ann Marie Puglisi, et. al., v. Commissioner (unpublished order) (Nov. 5, 2021) (Judge Gustafson) — §831, §6214, §7430, §7459
November 22: How To Mess Up Your Checkbook IRA, Andrew McNulty and Donna McNulty v. Commissioner, 157 T.C. No. 10 (Nov. 18, 2021) (Judge Goeke) — §408
November 29: Who Is An IRS Employee's Immediate Supervisor For §6751 Penalty Approval?, Sand Investment Co., LLC, et al. v. Commissioner, 157 T.C. No. 11 (Nov. 23, 2021) (Judge Lauber) — §6751(b)(1)
December 6: Taxpayer 'Filed' Return Even Though IRS Could Not Process It, James Forrest Willetts v. Commissioner, T.C. Sum. Op. 2021-39 (Nov. 22, 2021) (Judge Kerrigan) — §6511(a), §6501(b)(1), §6513(a)
For prior years' Lessons From the Tax Court, see:
