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Pigs Get Fed

Pigs Get Fed

by | Sep 3, 2010 | Tax

Photo credit Oscar Roberto Martinez Lopez. This was originally published on PAOO on September 3rd, 2010. You can see in this post some of the early development of Reilly’s Laws of Tax Planning. I’ve been struggling with the title for this particular post. ...
Need Form for Dependency Deduction

Need Form for Dependency Deduction

by | Sep 1, 2010 | Tax

Gratisography at Pexels This was originally published on PAOO on September 1st, 2010. I’ve told a couple of sad stories of damsels in distress who the Tax Court couldn’t help.  Well here’s hoping for a little schadenfreude for Caron...
LLC Member Not Presumed to be Passive

LLC Member Not Presumed to be Passive

by | Aug 30, 2010 | Tax

This was originally published on PAOO on August 30th, 2010.   In Action On Decision 2010-002 the IRS acquiesced in a Court of Claims decision (Thompson v. US 104 AFTR 2d 2009-5381) holding that a membership interest in a LLC was not presumptively passive.  Since...
Sorry We’re The Tax Court Not Divorce Court

Sorry We’re The Tax Court Not Divorce Court

by | Aug 27, 2010 | Tax

This was originally published on PAOO on August 27th, 2010.   Tax court summary opinions lack value as precedent, but they are so rewarding in other ways.  This week I wrote about the Gill decision which, if sustained, will allow same-sex couples whose marriages...
Should Mass Same Sex Couples Consider Amending Returns ?

Should Mass Same Sex Couples Consider Amending Returns ?

by | Aug 24, 2010 | Tax

Chrysostomos Galathris at Pexels This was originally published on PAOO on August 24th, 2010. The recent decision on the constitutionality of California Proposition 8, Perry vs. Schwarzenegger, may have stolen a bit of the thunder from Gill v OPM, which concerns not...