Reported Cases
Bernie has litigated a number of reported tax cases, including:
Jasperson v. Commissioner, 658 Fed. Appx. 962 (11th Cir. 2016) (net operating loss).
DeMendoza v. Commissioner, T.C. Memo. 1994-314 (profit motive).
Miccosukee Tribe of Indians v. Commissioner, T.C. Memo. 2015-216 (collection due process).
Feldman v. Commissioner, T.C. Memo. 1993-17 (movie tax shelter).
Jasperson v. Commissioner, T.C. Memo.2015-186 (collection due process).
Welsch v. Commissioner, T.C. Memo. 1993-544 (fraud).
Jacoby v. Commissioner, T.C. Memo. 2015-67 (fraud).
Braswell v. Commissioner, T.C. Memo. 1993-413 (fraud).
Suriel v. Commissioner, 599 Fed. Appx. 929 (11th Cir. 2015) (designated settlement funds).
Bingo v. Commissioner, T.C. Memo. 1991-248 (oil and gas lease tax shelter and fraud).
Hospital Corp. of America v. Commissioner, 109 T.C. 21 (1997) (cost segregation studies and depreciation).
Baker v. Commissioner, T.C. Memo. 1990-263 (charitable contribution valuation).
Joens v. Commissioner, T.C. Memo. 1997-506 (fraud and innocent spouse).
Adler v. Commissioner, T.C. Memo. 1989-597 (research and development tax shelter).
Hill v. Commissioner, T.C. Memo. 1997-425 (fraud).
White v. Commissioner, T.C. Memo. 1989-234 (tax protestor).
Hospital Corp. of America v. Commissioner, 107 T.C. 116 (1996) (accounting methods).
Kartrude v. Commissioner, T.C. Memo. 1988-498 (profit motive).
USA v. Jeffrey G. Lee, 95-2 USTC (CCH) Para. 50,506 (S.D. Fla. 1995) (unfiled returns and dischargeability).
