Analysis

Federal Tax Cases To Watch In 2021

By Amy Lee Rosen · January 3, 2021, 2:24 PM EST

In 2021, courts will examine administrative law challenges to microcaptive and conservation easement tax regulations, what qualifies for a domestic manufacturing deduction and whether partnership disguised sale rules apply to an...

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Case Information

Case Title

CIC Services, LLC, Petitioner v. Internal Revenue Service, et al.

Case Number

19-930

Court

Supreme Court

Nature of Suit

2870 Tax Suits: Taxes

Date Filed

January 24, 2020


Case Title

Oakbrook Land Holdings, LLC, et al v. CIR

Case Number

20-2117

Court

Appellate - 6th Circuit

Nature of Suit

Tax Court 

Date Filed

November 16, 2020


Case Title

Oakbrook Land Holdings, LLC, et al v. CIR

Case Number

20-2141

Court

Appellate - 6th Circuit

Nature of Suit

Tax Court 

Date Filed

November 23, 2020