We are sure there are many parts of the tax code that you don’t like, particularly the parts where you have to keep tax records. In this episode we look at a tax court case NHuss Trust v Commr., TC Memo 2005-236. This case looks at a married couple that sold their home and claimed no taxable gain because of the $286,070 in improvements to the home. During its audit, the IRS found only $56,284 in improvements to the home since its purchase. The court upped that amount to $82,039, creating $101,907 in taxable capital gains.