Maurice B Foley 360x1000
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How Much Process Do We Really Need?

How Much Process Do We Really Need?

This was published on Passive Activities and Other Oxymorons on December 24, 2010. ______________________________________________________________________ Susan Fay Mostafa v. Commissioner, TC Memo 2010-277 , Code Sec(s) 6330. In my professional life, I represent...
What’s New With The Chief Counsel?

What’s New With The Chief Counsel?

Originally published on Passive Activities and Other Oxymorons on December 24, 2010. ______________________________________________________________________ There have been quite a few items of interest from the chief counsel’s office.  Here is what I think was...
Year End Estate Move – Other Than Plug Pulling

Year End Estate Move – Other Than Plug Pulling

Originally published on Passive Activities and Other Oxymorons on December 22, 2010. ________________________________________________________________________ Sunday, I did a brief post, on an opportunity created by the recent tax compromise.  I pointed to an article...
Some Items of Interest

Some Items of Interest

Originally published on Passive Activities and Other Oxymorons on December 22, 2010. ______________________________________________________________________________ I’ve got quite a few developments that I’d like to share that I can’t seem to work...
Parsonage Exclusion – Shouldn’t Enough be Enough?

Parsonage Exclusion – Shouldn’t Enough be Enough?

Originally published on Passive Activities And Other Oxymorons on December 19,2010, this post commences my fascination with the parsonage exclusion – Code Section 107, which provides for an unlimited exemption from income tax of the housing allowances, in-kind...