5albion
storyparadox3
George M Cohan and Lerarned Hand 360x1000
Margaret Fuller3 360x1000
11albion
Samuel Johnson 360x1000
1falsewitness
Thomas Piketty2 360x1000
Stormy Daniels 360x1000
Richard Posner 360x1000
3albion
299
Thomas Piketty3 360x1000
Gilgamesh 360x1000
1confidencegames
Maria Popova 360x1000
lifeinmiddlemarch2
2lafayette
Adam Gopnik 360x1000
Anthony McCann2 360x1000
lifeinmiddlemarch1
2transadentilist
12albion
LillianFaderman
6confidencegames
14albion
Edmund Burke 360x1000
Brendan Beehan 360x1000
499
11632
5confidencegames
Susie King Taylor2 360x1000
2falsewitness
George F Wil...360x1000
2lookingforthegoodwar
Ruth Bader Ginsburg 360x1000
2gucci
3defense
1lauber
3confidencegames
1lookingforthegoodwar
2defense
399
2theleastofus
4albion
6albion
1lafayette
2confidencegames
Susie King Taylor 360x1000
1empireofpain
Maurice B Foley 360x1000
7confidencegames
7albion
Mary Ann Evans 360x1000
4confidencegames
Margaret Fuller 2 360x1000
Tad Friend 360x1000
Margaret Fuller4 360x1000
Margaret Fuller2 360x1000
Mark V Holmes 360x1000
2jesusandjohnwayne
3paradise
8albion'
Spottswood William Robinson 360x1000
2trap
Margaret Fuller 360x1000
AlexRosenberg
9albion
1theleasofus
2albion
Betty Friedan 360x1000
Storyparadox1
Lafayette and Jefferson 360x1000
1transcendentalist
Anthony McCann1 360x1000
1madoff
Learned Hand 360x1000
1paradide
Thomas Piketty1 360x1000
Office of Chief Counsel 360x1000
2paradise
James Gould Cozzens 360x1000
storyparadox2
1trap
Margaret Fuller5 360x1000
199
1defense
10abion
3theleastofus
13albion
1albion
1jesusandjohnwayne
1gucci
Margaret Fuller1 360x1000
Short Note on Purging Earnings and Profits

Short Note on Purging Earnings and Profits

This was originally published on September 23rd, 2010. I recently wrote on a strategy for old C corporations with appreciated properties.  The idea is to make an S election and wait out the built-in gains period.  Among the provisions of the Jobs Act which just passed...
OOPS I Should Have Had A LLC

OOPS I Should Have Had A LLC

This was originally published on PAOO on September 22nd, 2010. Randy M. Javorski, et ux. v. Commissioner, TC Summary Opinion 2010-136 I try to cultivate humility.  I have several people who assist me in this most notably my children.  And I do plenty of things to be...
Incentive To Innovate

Incentive To Innovate

This was originally published on September 19th, 2010. I attended the Mass Innovation Night Wednesday  It is a pretty neat event. Neuron Robotics is making a central control unit to use in robot applications.  Another neat start-up was Isabella Products which has a...
Blast From The Past

Blast From The Past

Bank of America Tower Midtown Manhattan – Photo credit -Gdefreitas This was originally published on September 19th, 2010. Tax court summary opinions frequently feature taxpayers bringing fairly lame arguments forward.  Like the couple who managed to log 90,000...
Time to Purge C Corporations

Time to Purge C Corporations

  This was originally published on September 15th, 2010. Generally, this blog addresses specific developments – a tax court decision or a private letter ruling for example – issued in the last few months.  I’m celebrating entity extended due...