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Estate Case Drives Another Nail Into DOMA’s Coffin

Estate Case Drives Another Nail Into DOMA’s Coffin

  The last few weeks have not been good for DOMA.  DOMA is the Defense of Marriage Act.  Section 3 of DOMA, the part under attack, holds that: In determining the meaning of any Act of Congress, or of any ruling, regulation, or interpretation of the various...
Churches And Other NFPs Need To Send Better Acknowledgments

Churches And Other NFPs Need To Send Better Acknowledgments

At the end of the year I do a roundup of the year’s most unfair tax decisions.  The case of David Durden will be number 2.  To be clear, I do not think the Tax Court is wrong, just that the result is unfair.  The substantiation requirements for charitable...
Author Bemoans Taxpayer Illiteracy

Author Bemoans Taxpayer Illiteracy

Julian Block is an author of several tax guides.  I recently reviewed his Tax Tips For Marriage and Divorce.  The book is actually more general than that, covering many tax issues raised by intimate relationship. I might have titled it Tax Aspects of Coupling and...