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Name that Tax Case! 2023

May 12, 2023 | 8–11:30 a.m. PT

CPE: 4
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In tax rulings, several cases are cited frequently. Many of these cases represent judicial doctrines such as substance over form or step transaction. Some key tax rules, such as the definition of a trade or business or a reasonable cause defense for a penalty waiver, are from court decisions. These key cases and doctrines are not only important to judges, but also to practitioners in compliance and planning work. This webinar presents significant judicial doctrines and rules by identifying and explaining key cases needed to help us better understand and apply our federal tax law. Numerous examples of cases and applications to practice are covered.

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  • Credit Type
    CPE: 4
    CPE-Technical: 4
    CTEC-FTL: 4
    MCLE: 3
    MCLE LS-TX: 3
  • Intended Audience

    Practitioners involved in tax research, those seeking a deeper understanding of various components in measuring taxable income and compliance by gaining stronger understanding and awareness of key tax cases to assist in tax compliance, planning and research.

  • NASBA Field of Study


  • Level of Difficulty


  • Prerequisites

    An understanding of the components of taxable income for individuals and businesses. Practice with compliance and tax planning.

  • Advance Preparation


Learning Objectives

Understand various tax doctrines that apply to income recognition, identifying the taxable parties, property transaction calculations, when transactions lack substance, and much more

Identify when key tax doctrines may be relevant in understanding or supporting a tax treatment or result

Describe significant court decisions relevant to all aspects of measuring taxable income and being tax compliant

Identify key rules of statutory construction and their relevance to tax research

Major Subjects

  • Judicial tax doctrines such as the fruit of the tree, Arrowsmith and dominion and control
  • Cases relevant to understanding many areas involved in computing income tax liability and practice and procedure
  • Rules of statutory construction and relevance to tax research
  • Importance of significant tax cases to compliance, planning and tax research


Annette Nellen
Annette Nellen is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, and tax policy. Annette is active in the tax sections of the AICPA (including as a former chair of the Tax Executive Committee), ABA and California Lawyers Association. In 2020-2021, she served on the AICPA-NASBA CPA Evolution Education Advisory Group as co-chair of the Tax Compliance & Pla...
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