Fewer opinions, frequent disputes about business expense deductions, and the importance of representation.

These are takeaways from a Bloomberg Tax analysis of U.S. Tax Court opinions released during the second quarter of 2018.

Legal editor Carolina Vargas and reporter Courtney Rozen reviewed every Tax Court case from early April through mid-June, tallying aspects such as judge, winner, and issue. They joined Bloomberg Tax’s Amanda Iacone on July 3 to talk about trends they spotted in their analysis of second-quarter cases.