Policy & Regulations:

Court Rulings

Tempel v. Commissioner
(April 5, 2011)
State tax credits as property

Lee v. Commissioner
(September 11, 2006) 
Taxpayer failed half personal services test to be considered a real estate professional

DaimlerChrysler Corp. v. Cuno
(May 15, 2006) 
Plaintiffs’ standing to challenge the state franchise tax credit

Story v Commissioner
(September 24, 1962)
True debt; Assessing ability of not-for-profit to repay a debt