...Edward J. Schnee; W. Eugene Seago ABSTRACT Determining the deductibility of fines, penalties, settlements, and other forms of restitution paid by taxpayers as a result of violations of criminal and civil law fall under a number of sometimes conflicting code sections, IRS pronouncements, and case...

..., 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...