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Deadline Looms for Same Sex Couples 2007 Amended Returns

Deadline Looms for Same Sex Couples 2007 Amended Returns

Originally published on Passive Activities and Other Oxymorons on April 1st, 2011. ____________________________________________________________________________ There have been major developments in the tax law affecting same sex couples in the last year.  The attitude...
When The Wall Comes Tumbling Down

When The Wall Comes Tumbling Down

Originally published on Passive Activities and Other Oxymorons on March 30th, 2011. ____________________________________________________________________________ Christina A. Alphonso v. Commissioner, 136 T.C. No. 11 It’s interesting that someone who struck a...
Another SE Scheme That Didn’t Work

Another SE Scheme That Didn’t Work

Originally published on Passive Activities and Other Oxymorons on March 28th, 2011. ____________________________________________________________________________ Renkemeyer, Campbell and Weaver, LLP, et al. v. Commissioner, 136 T.C. No. 7 I often tell my daughter...
Who’s the Casualty Here ?

Who’s the Casualty Here ?

Originally published on Passive Activities and Other Oxymorons on March 25th, 2011. ____________________________________________________________________________ Robert K.K. Pang, et ux. v. Commissioner, TC Memo 2011-55 Not everything that happens happens to you. We...
Some More Randomness

Some More Randomness

Originally published on Passive Activities and Other Oxymorons on March 23rd, 2011. ____________________________________________________________________________ Here are a few developments that don’t seem to merit a full treatement and are starting to get a...