The U.S. Tax Court is a critically important institution. It is the the most common forum in which taxpayers litigate federal tax disputes. The court frequently decides IRS assertions that the taxpayer understated the correct tax liability, resulting in a tax “deficiency.”

A backyard horse owner named Jane boards a few horses during the winter months. Jane’s facility has box stalls and an indoor arena, making it desirable during the snowy winter months where Jane lives. Jane doesn’t view her activities as a business. She views herself as earning some extra money and helping friends.

One theory of how the modern horse was introduced to North America is by way of the Spanish conquistadors. The story goes that in 1519, the conquistadors gifted a handful of horses to settlers in Mexico and New Mexico.

It has been just over twelve hours since seventeen-year-old Sabrina Janis left the dry, desert warmth of Scottsdale, Arizona to return home to the frigid winter of Massachusetts.