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Where Tax Shelters Go When They Die

Where Tax Shelters Go When They Die

by | Aug 22, 2014 | Tax

Originally published on Forbes.com Aug 22nd, 2014 The fallout from sketchy tax shelters can stretch over a very long time.  Michael and Ruth McElroy were in Tax Court  recently trying to make that stretching work in their favor.  They did not get a break.  Not only...
Tax Court Omits Key Sentence In Ruling Against Taxpayer

Tax Court Omits Key Sentence In Ruling Against Taxpayer

by | Aug 21, 2014 | Tax

Originally published on Forbes.com Aug 21st, 2014 The way the Tax Court judge put it, Scott Williams was an aviation buff with a business unrelated to aviation. The IRS objected to Mr. Williams integrating his aviation activity into his business Worldwide Phone Pops...
The OID Fraud And Criminal Gullibility

The OID Fraud And Criminal Gullibility

by | Aug 18, 2014 | Tax

Originally published on Forbes.com Aug 18th, 2014 April J. Rampton was sentenced to 21 months in federal prison for filing false claims for income tax refunds.  She tried appealing her conviction to the Tenth Circuit, but that did not go well.  Her defense was based...
IRS Stampedes A Cattle Shelter

IRS Stampedes A Cattle Shelter

by | Aug 15, 2014 | Tax

Originally published on Forbes.com. Aug 15th, 2014 The recent Tax Court decision in the case of Raymond and Sherry Gardner evokes nostalgia for the heyday of tax shelters.  Cattle leasing was one of the classic go-to industries for tax sheltering. Joe...
For Property Tax Exemption Culture Not As Good As Charity

For Property Tax Exemption Culture Not As Good As Charity

by | Aug 14, 2014 | Tax

  Originally published on Forbes.com Aug 14th, 2014 It can be a bit challenging to obtain recognition as a tax-exempt organization by the IRS.  Last month’s decision in the Oregon Tax Court in the case of Newspace Center for Photography shows that gaining...