Damien Martin and Tony Nitti of EY analyze the first three of their top six tax cases from 2025, focusing on what constitutes income in CF Headquarters Corp. v. Commissioner, Franklin v. Commissioner, and Feige v. Commissioner.***Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producers: Jordan Parrish, Peyton Rhodes Audio Engineers: Jordan Parrish, Peyton Rhodes**** The submissions period for the Tax Notes Student Writing Competition is open! For more information or to submit, visit <a href='https://www.taxnotes.com/student-writing-competition'>taxnotes.com/students</a>. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit <a href='https://www.law.uci.edu/gradtax/'>law.uci.edu/gradtax</a>. This episode is sponsored by Crux. For more information, visit <a href='https://www.cruxclimate.com/contact'>cruxclimate.com/contact</a>.

<description>&lt;p&gt;Damien Martin and Tony Nitti of EY analyze the first three of their top six tax cases from 2025, focusing on what constitutes income in &lt;em&gt;CF Headquarters Corp. v. Commissioner, Franklin v. Commissioner, &lt;/em&gt;and &lt;em&gt;Feige v. Commissioner&lt;/em&gt;.&lt;/p&gt;&lt;p&gt;***&lt;/p&gt;&lt;p&gt;&lt;b&gt;Credits&lt;br/&gt;&lt;/b&gt;&lt;em&gt;Host: David D. Stewart&lt;br/&gt;Executive Producers: Jeanne Rauch-Zender, Paige Jones&lt;br/&gt;Producers: Jordan Parrish, Peyton Rhodes&lt;br/&gt;Audio Engineers: Jordan Parrish, Peyton Rhodes&lt;/em&gt;&lt;/p&gt;&lt;p&gt;****&lt;br/&gt;The submissions period for the Tax Notes Student Writing Competition is open! For more information or to submit, visit &lt;a href='https://www.taxnotes.com/student-writing-competition'&gt;taxnotes.com/students&lt;/a&gt;.&lt;/p&gt; &lt;p&gt;This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit &lt;a href='https://www.law.uci.edu/gradtax/'&gt;law.uci.edu/gradtax&lt;/a&gt;.&lt;/p&gt; &lt;p&gt;This episode is sponsored by Crux. For more information, visit &lt;a href='https://www.cruxclimate.com/contact'&gt;cruxclimate.com/contact&lt;/a&gt;.&lt;/p&gt;</description>

Damien Martin and Tony Nitti of EY analyze the first three of their top six tax cases from 2025, focusing on what constitutes income in CF Headquarters Corp. v. Commissioner, Franklin v. Commissioner, and Feige v. Commissioner. *** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producers: Jordan Parrish, Peyton Rhodes Audio Engineers: Jordan Parrish, Peyton Rhodes **** The submissions period for the Tax Notes Student Writing Competition is open! For more ...

Tax Notes Talk

Top Tax Cases of 2025, Part 1: What Is Income?

Top Tax Cases of 2025, Part 1: What Is Income?

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