Tax Court Reaffirms Strict Substantiation Standards and Penalty Rules in Disaster Loss and Deduction Disallowances

2026-91, a United States Tax Court decision evaluating the disallowance of significant personal casualty loss deductions, noncash charitable contributions, state and local tax (SALT) deductions, and active-duty military commuting expenses claimed as reservist travel deductions following a catastrophic natural disaster.

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2026-91, a United States Tax Court decision evaluating the disallowance of significant personal casualty loss deductions, noncash charitable contributions, state and local tax (SALT) deductions, and...

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2026-91, a United States Tax Court decision evaluating the disallowance of significant personal casualty loss deductions, noncash charitable contributions, state and local tax (SALT) deductions, and active-duty military commuting expenses claimed as reservist travel deductions following a catastrophic natural disaster.

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  • 2026-91, a United States Tax Court decision evaluating the disallowance of significant personal casualty loss deductions, noncash charitable contributions, state and local tax (SALT) deductions, and...

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