The article focuses on the decision of the U.S. court cases related to tax laws. Topics discussed include Li v. Comm'r on monetary whistleblower award for supplying the U.S. Internal Revenue Service (IRS) with actionable tax violation information; Elbasha v. Comm'r on income tax filing for various Schedule C deductions denied and CWI, Inc v. Anoka Co. on meaning of "unavailable" in mandatory disclosure rules.