A proposed rule change intended to discourage players from faking injuries that prompt unwarranted timeouts will be ...

Many estate-planning attorneys use a personal property memorandum (memo) for the disposition of personal property. It’s used ...

President Donald Trump says he's directing the opening of a detention center at Guantanamo Bay to hold up to 30,000 immigrants who are living illegally in the United States.

The IRS did not abuse its discretion in sustaining a proposed levy to collect unpaid income tax liabilities, held the U.S. Tax Court in a memorandum opinion, granting summary judgment ...

The IRS complied with the supervisory approval requirement for assessment of penalties under I.R.C. §6751(b)(1), the U.S. Tax Court held, granting the IRS’s motion for partial summary judgment.