Purple Heart Patient Center v. Commissioner, T.C. Memo. 2021-38
Mar 29, 2021OUTCOME: Win
Additional income, disallowed deductions, and penalties asserted by the government against a cannabis dispensary.
San Jose, CA
Tax Lawyer at San Jose, CA
Practice Areas: Tax, Tax Fraud & Tax Evasion
OUTCOME: Win
Additional income, disallowed deductions, and penalties asserted by the government against a cannabis dispensary.
OUTCOME: Win
The taxpayer argued that the IRS Whistleblower Office abused its discretion in denying his claim for award. Based on the government's presentation, the Tax Court determined that the Whistleblower Offic ... e did not abuse its discretion.
OUTCOME: Win
The taxpayers contested the government's right to make section 481 adjustments to recapture previously claimed depreciation. The Tax Court upheld the government's right to make the adjustments.
OUTCOME: Win
The government asserted that taxpayers had unreported income. The taxpayers contended that they correctly reported all income from the business. They argued that they operated a partnership with additi ... onal parties, and they correctly reported their share of the partnership income. Based on the government's presentation, the Tax Court held that the taxpayers were the sole owners of the business, and were liable for all of the business' income.