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Personal Service Corporation and C Corp – Recipe for Disaster

Personal Service Corporation and C Corp – Recipe for Disaster

Originally published on Passive Activities and Other Oxymorons on May 19th, 2011. ____________________________________________________________________________ Mulcahy, Pauritsch, Salvador and Co., LTD. v. Commissioner  TC Memo 2011-74 I’ve wavered on whether to...
Conservation Easesments A New Field For Villainy

Conservation Easesments A New Field For Villainy

Originally published on Passive Activities and Other Oxymorons on May 18th, 2011. ____________________________________________________________________________ Private Letter Ruling 201110020 Sometimes I’ve contemplated go over to the dark side.  I’ve made...
More From The Boston Tax Institute

More From The Boston Tax Institute

Originally published on Passive Activities and Other Oxymorons on May 17th, 2011. ____________________________________________________________________________ Boston Tax Alert 2011-15, 2011-16, 2011-17, 2011-18 Since Lu Gauthier of Boston Tax Institute has given me...
Blame it on the Scrivener

Blame it on the Scrivener

Originally published on Passive Activities and Other Oxymorons on May 16th, 2011. ____________________________________________________________________________ Xianfeng Zhang v. Commissioner, TC Summary Opinion 2011-21 This was a substantiation case.  They mentioned...
Survivor Spurns Self Reliance – Richard Hatch Loses Appeal

Survivor Spurns Self Reliance – Richard Hatch Loses Appeal

Originally published on Passive Activities and Other Oxymorons on May 15th, 2011. ____________________________________________________________________________ U.S. v. HATCH, Cite as 107 AFTR 2d 2011-XXXX I plead to the jury tonight to think a little bit of the island...