Litigation

• Hallmark Research Collective v. Commissioner, 159 T.C. 126 (2022)

Hallmark Tax Court opinion

Hallmark Tax Notes article

Tax Court Says Boechler Ruling Doesnt Save Day-Late Case – Law360[100]

Tax Court Unanimously Rules Main Petition Deadline Is Strict

• Patients Mutual Assistance Collective Corporation, DBA Harborside Health Center, 995 F.3d 671 (9th Cir. 2021)

PMACC Ninth Circuit Opinion