Individual’s tax liability increased by amount of disallowed credit
LINK TO ITEM
Code Sec. 36B
Keel v. CIR, T.C. Memo. 2018-5
(USTC)
2018-01-16

Married couple not entitled to advanced premium tax credit
LINK TO ITEM
Code Sec. 36B
Grant v. CIR, T.C. Memo. 2018-119
(USTC)
2018-08-01

Married couple’s tax liability increased by amount of disallowed credit
LINK TO ITEM
Code Sec. 36B
Palafox v. CIR,T.C. Memo. 2018-124
(USTC)
2018-08-07

Taxpayer not entitled to premium tax credit
LINK TO ITEM
Code Sec. 36B
Gartlan v. CIR, T.C. Summary Opinion 2018-42
(USTC)
2018-09-11