Tax Court In Brief | Dern v. Comm'r | Direct Causation A Must To Exclude From Income Damages For Injury Or Sickness, Section 104(a)(2)

• Published date: 02 September 2022
• Law Firm: Freeman Law
• Author: Freeman Law

The Tax Court in Brief - August 29th - September 2nd, 2022

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

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Tax Litigation: The Week of August 29th, 2022, through September 2nd, 2022

• Sparta Pink Property, LLC v. Comm'r T.C. Memo. 2022-88 | August 29, 2022 | Lauber, J. | Dkt. No 12114-20
• Pressman v. Comm'r, T.C. Summ. Op 2022-15| August 29, 2022 | Panuthos, S.T.J. | Dkt. No. 16084-19S
• Domdom v. Comm'r, T.C. Summary Opinion 2022-17 | August 30, 2022 | Carluzzo, J. | Dkt. No 18270-17S
• George Anton Remisovsky and Ellen Jones-Remisovsky v. Comm'r, T.C. Memo. 2022-89| August 30 2022?| Lauber, A. | Dkt. No. 11945-20L

Dern v. Comm'r, T.C. Memo. 2022-90| August 30, 2022 | Vasquez, J. | Dkt. No. 7595-20

Short Summary:

In this memorandum opinion, the Tax Court set forth its ruling based on its view of the relevant facts and points of law after holding a remote trial. The Petitioner, Thomas Dern, received a settlement in connection with a suit against his former employer. He did not report the amount he received as income or pay taxes on the amount. The IRS determined a deficiency of just under $100,000.00. Mr. Dern was a commissions-based sales representative who worked for a single manufacturer as an independent contractor. As a result of serious acute gastrointestinal bleeding and a resulting heart attack in September 2017, Mr. Dern missed a few months of work, then resumed duties working only...