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Find a valid tax court case to match the fact pattern evident in the case presented below: CPA Joe reimburses a client for a $75,000

Find a valid tax court case to match the fact pattern evident in the case presented below: 


CPA Joe reimburses a client for a $75,000 tax liability that is traceable to Joe’s ineffective tax advice. For fear of increasing his already steep malpractice insurance premiums, Joe does not file a claim with the insurer. Can Joe deduct the $75,000 loss? 


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Yes He can deduct the loss Joe isnt required to form a claim under his insurance policy so as to req... blur-text-image

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