Present opposition with persuasive argument based on highly relevant cases.
Search for similar cases by factors and outcomes rather than keywords.
Help juniors discover key factors in courts’ decisions and guide research.
Add a data-backed dimension to your professional expertise.
Can a taxpayer use the reasonable cause and good faith defense to avoid the accuracy-related penalty for an underpayment of tax pursuant to § 6662?
Is an interest in a corporation debt or equity for federal tax purposes?
Is a corporation a controlled foreign corporation or a passive investment foreign company for the purposes of the Internal Revenue Code?
Does a transaction have economic substance for tax purposes?
Is a worker an employee or an independent contractor for tax purposes?