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Keywords: family issues
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Journal Articles
A Comprehensive Analysis of Cases Litigated in the Small Case Division of the U.S. Tax Court
Available to Purchase
The ATA Journal of Legal Tax Research (2012) 10 (1): 16–42.
Published: 01 July 2012
... that taxpayers won on all issues in 113 of the 1,660 cases, for a success rate of approximately 7 percent. For the four main issue categories, the taxpayer success rate was 11 percent for matters that involved family issues, 13 percent for penalties, 3 percent for trade or business expenses, and 6 percent...
