The Tax Court follows the instructions of the Court of Appeals for the D.C. Circuit on the question of jurisdiction over Sec. 6662 partner level penalties in a partnership level proceeding.
Judge Holmes of the Tax Court provides historical context in a substantiation case. Pursuit of the unified life does not relieve the taxpayer of the obligation under the Internal Revenue Code to identify, segregate and substantiate expenses.
Judge Henry E. Hudson of the Eastern District of Virginia rules that the Patient Protection and Affordable Care Act, specifically Section 1501, the Minimum Essential Coverage Provision, is unconstitutional. Under the law as passed, the Provision would be enforced through the Internal Revenue Code. The judge ruled that the provision is unconstitutional under the Commerce Clause and General Welfare Clause.
Read the opinion here: