A short but busy month in Tax Court, with the non-shutdown, new wrinkles in law and regulation, and, as always, problems arcane and mundane; so let's jump in.

Will AMT Make a Comeback After OBBBA?
Following Betteridge’s Law of Headlines, the answer to the question posed in the headline is, “no.” Actually — because we’re talking about taxes here — we can say the answer is never so definitive, so let’s change it to “probably not.” But it’s more complicated than it may seem.


