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Current Federal Tax Developments · Dec 30, 2025

Failure to File and the Presumption of Correctness: An Analysis of Estate of Spenlinhauer v. Commissioner

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Failure to File and the Presumption of Correctness: An Analysis of Estate of .... Worth reviewing for potential client impact.

Summary

In the recent Tax Court Memorandum decision Estate of Spenlinhauer v. Commissioner, T.C. Memo. 2025-134, the Court addressed a complex mix of procedural failures, valuation disputes, and phantom assets. For tax professionals, this case serves as a stark reminder of the cascading consequences of f...

Classification

Category: fyiPriority: importantReason: Contains 'tax court' - significant update

Affected Groups

All tax practitioners

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

Read original article

Bottom Line

Summary

Classification

Affected Groups

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Original Source