Course curriculum

  • 1

    Introduction to Substantive Law

    • The Substantive Law Section
  • 2

    Internal Revenue Code

    • 26 U.S. Code § 461 General Rule for Taxable Year of Deduction

    • 26 U.S. Code § 448 Limitations on Use of Cash Method of Accounting
  • 3

    How to Study Opinions

    • Writing a Case Brief
  • 4

    US Tax Court Opinions - 4th Quarter 2020

    • Oropeza - October 13, 2020
  • 5

    US Tax Court Opinions - 3rd Quarter 2020

    • Deckard - September 17, 2020

    • Fowler - September 9, 2020

    • Thompson - August 31, 2020
  • 6

    US Tax Court Opinions - 2nd Quarter 2020

    • Oakbrook Land Holdings - May 12, 2020

    • Ruesch - June 25, 2020

    • Sage - June 2, 2020

    • Sutherland - September 8, 2020

    • Whirlpool Financial Corporation - May 5, 2020
  • 7

    US Tax Court Opinions - 1st Quarter 2020

    • Adams Challenge (UK) Limited - January 8, 2020

    • Discussion of Adams Challenge (UK) Limited

    • Bel Air Woods, LLC - January 6, 2020

    • Discussion of Bel Air Woods, LLC - January 6, 2020

    • David Chadwick - January 21, 2020

    • Discussion of David Chadwick - January 21, 2020

    • Sandra Conard - March 10, 2020

    • Charles Frost - January 7, 2020

    • Discussion - Charles Frost - January 7, 2020

    • Laidlaw Harley Davidson Sales - January 16, 2020

    • Joseph Thomas Lander - March 12, 2020

    • Discussion - Jospeh Thomas Lander - March 12, 2020
  • 8

    US Tax Court Opinions - 4th Quarter 2019

    • AG Processing, Inc. - October 16, 2019

    • Baturin - December 18, 2019

    • Coal Property Holdings, LLC - October 28, 2019

    • Eaton Corporation - October 28, 2019
  • 9

    US Tax Court Opinions - 3rd Quarter 2019

    • Lipnick 8/28/2019

    • Kestin - August 29, 2019

    • Lipnick - August 28,2019
  • 10

    US Tax Court Opinions - 2nd Quarter 2019

    • James Clay - April 24, 2019

    • DAF Charters, LLC - May 9, 2019

    • Mary K. Feigh - May 15, 2019

    • Maria Ivon Moya - April 17, 2019

    • Randy Alan Carpenter - April 18, 2019

    • Linda Romano-Murphy - May 21, 2019
  • 11

    US Tax Court Opinions - 1st Quarter 2019

    • ATL & Sons Holdings, Inc. - March 13, 2019

    • Atlantic Pacific Management Group, LLC - June 20, 2019

    • Jame Breland Jr. - March 28, 2019

    • Damien K. Gregory and Shayla A. Gregory - March 13, 2019

    • Eaton Corporation - February 25, 2019

    • Levan Johnson - March 11, 2019

    • Palmolive Building Investors - February 28, 2019

    • Renee Vento - February 4, 2019

    • Craig Wallquist - February 25, 2019
  • 12

    US Tax Court Opinions - 4th Quarter 2018

    • Alternative Health Care Advocates - December 20, 2018

    • Jason Bontrager - December 12, 2018

    • Estate of Clyde Turner, Sr. - November 20, 2018

    • David Melasky I - October 10, 2018

    • David Melasky II - October 10, 2018

    • Patient's Mutual Assistance Collective Corporation d/b/a Harborside Health Center - November 29, 2018

    • Pine Mountain Preserve LLP - December 27, 2018
  • 13

    US Tax Court Opinions - 3rd Quarter 2018

    • Benton Williams - July 3, 2018

    • Harbor Lofts Associates - August 27, 2018

    • James Loveland - September 25, 2018

    • Smith - September 18, 2018

    • Sydney O'Kagu - September 19, 2018

    • Robert Toso and Marcela Salman - September 4, 2018

    • Ya Global Investments LP - August 8, 2018