Tax Court

  • Gavel

    Technology

    Legal Alert: The Tax Court Approves the Use of Predictive Coding

    On September 17, the U.S. Tax Court, in Dynamo Holdings LP v. Commissioner, 143 T.C. No. 9 (Sept. 17, 2014), held that a taxpayer could use predictive coding, over the objection of the Internal Revenue Service (IRS), to identify relevant electronically stored information (ESI) for production. This is the first Tax Court case to address the use of predictive coding in response to a discovery request.

    / Oct 2, 2014 at 1:42 PM
  • Benchslaps, D.C. Circuit, Federal Judges, Quote of the Day, Tax Law

    Quote of the Day: It Makes the Arabian Double-Pike Mandamus Look Easy

    Of all the routines in judicial gymnastics, few have a higher degree of difficulty than the reverse benchslap, and we’re trying for a combination double with our Opinion today. – Judge Mark V. Holmes of the United States Tax Court, dissenting in Tigers Eye Trading, LLC v. Commissioner. (The background behind this judicial invocation of […]

    4 Comments / / Feb 15, 2012 at 3:43 PM