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Estate of Thouron v. United States (3rd Cir.)

The Third Circuit (Judge Ambro) reversed the district court in a “reasonable cause” late payment case. The decedent died on Feb. 6, 2007, leaving behind a substantial estate. Consequently, the estate...

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Tax Court Grants Spate of Motions to Proceed Anonymously in Whistleblower Cases

On May 20, 2014, Judge Kroupa issued opinions in three whistleblower cases. The issue in all three was whether the whistleblowers could proceed anonymously under Tax Court Rule 345(a). Two of the cases...

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