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Keywords: gross income
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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
..., we present our analysis of the 1,660 cases which have been litigated in this court for the period 2001 through 2009. We identified the issues in each case and found that most of the issues fall into four main categories: family, penalties, trade or business expenses, and gross income. We also found...
