Individual income taxation

A Minnesota county’s retention of proceeds above the real property tax debt violated the Fifth Amendment’s Takings Clause.

In a case of first impression, the Tax Court considered the evidence ‘newly discovered’ and ‘previously unavailable.’

A taxpayer participated in auto races for personal enjoyment rather than to advertise his law practice, the Tax Court holds.

Employer-provided housing was not on the business’s premises, the Tax Court finds.

The taxpayer’s diabetes did not prevent him from engaging in substantial gainful activity, the court holds.