Attorney Brian Carl Bernhardt's Legal Cases

Appeals

In re F.S.T.Y. and A.S.T.Y., 374 N.C. 532 (2020)

Jun 05, 2020

OUTCOME: Favorably affirmed by North Carolina Supreme Court

North Carolina Supreme Court, in a case of first impression, established a status exception for personal jurisdiction in termination of parental rights cases, concluding that due process did not requir ... e a nonresident father to have minimum contacts with the State of North Carolina for North Carolina to establish personal jurisdiction over him in a termination of parental rights proceeding.

Tax fraud and tax evasion

Blosser v. Commissioner, T.C. Memo 2007-323

Jan 01, 2007

OUTCOME: Verdict favorable to Ms. Blosser

Argued on behalf of Judy Blosser. United States Tax Court ruled that IRS abused its discretion when it sustained a proposed levy.

Tax fraud and tax evasion

Peter S. Peracchio v. Commissioner, T.C. Memo 2003-280

Jan 01, 2003

OUTCOME: Favorable to Mr. Peracchio.

Argued on behalf of Peter S. Peracchio. United States Tax Court allowed a 30.24% valuation discount for gifts of family limited partnership interests, where the IRS Notice of Deficiency determined a 0 ... % discount was proper, IRS Office of Appeals proposed a 27% discount, and IRS District Counsel proposed a 22% discount; the 30.24% discount resulted in an 82% decrease in the taxpayer’s deficiency vis-à-vis the Notice of Deficiency.

Tax

Lakeland Neuro-Care Center v. State of Michigan, Ingham County Circuit Court No. 02-1326-CZ.

Jan 01, 2002

OUTCOME: Summary Judgment for Lakeland Neuro-Care Center; Affirmed by Michigan Court of Appeals, March 8, 2004.

Argued on behalf of Lakeland Neuro-Care Center. Trial court ruled that Michigan Public Act 303 of 2002, imposing a Quality Assurance Assessment Fee on private nursing homes, violated Michigan Constitu ... tional requirement that tax legislation make a distinct statement of the taxes imposed.

Lawsuits and disputes

Honorable Ray Reynolds Graves v. United States, et. al., E.D. of Michigan No. 01-CV-71556-DT.

Jan 01, 2001

OUTCOME: Settlement returned Judge Graves to office and granted him back pay and attorney fees.

Represented the Honorable Ray Reynolds Graves. After receiving an Order of Reappointment to the United States Bankruptcy Court, Judge Graves was illegally discharged from office and he filed suit for ... a return to office.

Tax fraud and tax evasion

Detroit Edison Company v. State of Michigan, Michigan Tax Tribunal No. 0279338

Jan 01, 2001

OUTCOME: Settlement provided Detroit Edison Company with a favorable business solution and closed all successive years to audits of similar issue.

Represented Detroit Edison Company. Detroit Edison Company filed suit contesting imposition of use taxes, and claiming refund of use taxes paid, on systems used to manufacture electricity, claiming ap ... plication of industrial processing exemption to use tax.

Tax fraud and tax evasion

Arbor Towers Associates, Ltd., v. Commissioner, T.C. Memo. 1999-213

Jan 01, 1999

OUTCOME: Favorable to IRS

Argued on behalf of the Internal Revenue Service. United States Tax Court sustained IRS disallowance of a TEFRA partnership’s $1.6 million charitable contribution deduction, rejecting taxpayer argumen ... t that fair market value of property was its “value in use” to its purchaser and accepting IRS argument that fair market value required hypothetical valuation between willing buyer and willing seller.

Tax fraud and tax evasion

Worthington v. Commissioner, T.C. Memo 1999-113.

Jan 01, 1999

OUTCOME: Favorable to IRS

Argued on behalf of the Internal Revenue Service. United States Tax Court sustained the IRS disallowance of taxpayer’s bad debt deductions, holding that taxpayer failed to substantiate debts and their ... uncollectibility and sustaining IRS inclusion in income of interest earned by the taxpayer.

Brian Carl Bernhardt's Legal Cases (8)

In re F.S.T.Y. and A.S.T.Y., 374 N.C. 532 (2020)

Blosser v. Commissioner, T.C. Memo 2007-323

Peter S. Peracchio v. Commissioner, T.C. Memo 2003-280

Lakeland Neuro-Care Center v. State of Michigan, Ingham County Circuit Court No. 02-1326-CZ.

Honorable Ray Reynolds Graves v. United States, et. al., E.D. of Michigan No. 01-CV-71556-DT.

Detroit Edison Company v. State of Michigan, Michigan Tax Tribunal No. 0279338

Arbor Towers Associates, Ltd., v. Commissioner, T.C. Memo. 1999-213

Worthington v. Commissioner, T.C. Memo 1999-113.