Patrick Combs v. CIR
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June 08, 2022
Justices Asked To Review Constructive Dividends Case
A California man has asked the U.S. Supreme Court to review the Ninth Circuit's decision that he failed to report constructive dividends, saying the appeals court wrongly affirmed there was ample evidence he did so.
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September 24, 2021
9th Circ. Affirms Tax Court's Call On Unreported Dividends
The Tax Court correctly decided that a taxpayer received and failed to report constructive dividends after being shown ample evidence that the taxpayer did so, the Ninth Circuit said.
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March 04, 2021
9th Circ. Told Calif. Man Owes Tax For Unreported Dividends
The U.S. Tax Court correctly decided that a California author and motivational speaker failed to report constructive dividends he received for several years and consequently owes taxes, the U.S. government told the Ninth Circuit.