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Conservation Easement No Deduction For Hypothetical Vineyard

Conservation Easement No Deduction For Hypothetical Vineyard

Originally published on Forbes.com June 5th, 2013 When you make a charitable contribution of anything other than money or marketable securities, there will always be a valuation issue.  At least,  it will usually be clear what it is that you are giving away.  A...
A Bit Of Ancient History Dead Sea Scrolls In Tax Court

A Bit Of Ancient History Dead Sea Scrolls In Tax Court

Originally published on Forbes.com June 3rd, 2013 The Dead Sea Scrolls were one of the most fascinating discoveries of the twentieth century.  They provided new grist for generations of biblical scholars like the recently deceased Geza Vermes who translated the...
NFL As Tax Exempt Less Than Meets The Eye?

NFL As Tax Exempt Less Than Meets The Eye?

Originally published on Forbes.com June 1st, 2013 So now we have people upset that the National Football League is an exempt organization.  Is that a big deal ?  My immediate impulse when I learn of controversies like this is to take a look at the numbers to see if I...

In Defense Of Special Tax Breaks

Originally published on Forbes.com May 29th, 2013 In principle, I think we should have a tax system that raises the optimal amount of revenue with the least amount of distortion of the economy.  There are a lot of alternative tax systems like the VAT and the Automated...