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Organizing Junk Mail Does Not Qualify As Manufacturing

by | Oct 27, 2013 | Tax

  Originally published on Forbes.com Oct 27th, 2013 While reading a Tax Court decision I usually root for the taxpayer unless they are being really lame.  ADVO , Inc. was not being lame, but I am still really glad that they lost.  In the first place, I really...

JD Salinger – Was January 27 2010 A Good Day To Die

by | Oct 23, 2013 | Tax

Originally published on Forbes.com. In my last post I made the case that JD Salinger may have been facing a significant estate planning problem.  The IRS might have placed a very high valuation on his literary estate that was based on an assumption that it would be...

Was JD Salinger Facing A Major Estate Tax Problem ?

by | Oct 21, 2013 | Tax

Originally published on Forbes.com Oct 21st, 2013 Something that comes across very clearly in the recent Salerno biography and documentary is that JD Salinger was passionate about protecting the integrity of his work.  Being a tax blogger and all that has me thinking...
Study Shows Taxpayers With Balance Due More Likely To Cheat

Study Shows Taxpayers With Balance Due More Likely To Cheat

by | Oct 17, 2013 | Tax

  Originally published on Forbes.com Oct 17th, 2013 Alex Rees-Jones is an economist, a post-doctoral fellow at the National Bureau of Economic Research.  The paper he just published – Loss Aversion Motivates Tax Sheltering: Evidence from U.S. Tax...
Lawyers Hosting Event For Judges Does Not Count As Charity

Lawyers Hosting Event For Judges Does Not Count As Charity

by | Oct 16, 2013 | Tax

Originally published on Forbes.com Oct 16th, 2013 Sometimes the things that people consider charitable activities seem a bit odd. When you read about the IRS turning them down, you have to wonder what the organizers were thinking ? That was the case with the nameless...
Are CVS Stores Actually Good 1031 Targets ?

Are CVS Stores Actually Good 1031 Targets ?

by | Oct 10, 2013 | Tax

Originally published on Forbes.com Oct 10th, 2013 If you own some commercial or residential real estate, you probably know about Code Section 1031.  If you don’t and you finally decide that you are sick of being a landlord, you will almost definitely hear about...