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

Have Some Free Insurance – Not

This was originally published on PAOO on September 13th, 2010. Previously I have waxed, eloquently (at least by my lights). on the tax advantages of life insurance.  The build-up in value is tax-deferred and if it is realized by the death of the insured, it is...
IRS Declines Rubbing Salt in The Wound

IRS Declines Rubbing Salt in The Wound

Originally published on PAOO. It’s getting a little stale, so I think I should post now on Rev Proc 2010-14 (issued March 5, 2010) or forever hold this piece.  Although it is a taxpayer-favorable ruling, its recipients are probably not dancing in the streets. ...
Deemed Partnership

Deemed Partnership

  This was originally published on PAOO. The case of Holdner v Com TCM 2010-175 is giving me pause.  When I read what William Holdner and his son Randal achieved over the years in business  I am very impressed.  Mr. Holnder seems a much sharper businessman than I...