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Should IRS Gets Extra Time to  Nuke Abusive Shelters ?

Should IRS Gets Extra Time to Nuke Abusive Shelters ?

Originally published on Passive Activities and Other Oxymorons on April 27th, 2011. ____________________________________________________________________________ HOME CONCRETE AND SUPPLY, LLC v. U.S. 107 AFTR 2d 2011-767 BEARD v. COMM. 107 AFTR 2d 2011-552 GRAPEVINE...
What is Nothing ?

What is Nothing ?

Originally published on Passive Activities and Other Oxymorons on April 25h, 2011. ____________________________________________________________________________  What did you get, kid ?                              I didn’t get nothing. ...
Is IRS Ready to Attack Advance Bonus Arrangements ?

Is IRS Ready to Attack Advance Bonus Arrangements ?

Originally published on Passive Activities and Other Oxymorons on April 22nd, 2011. ____________________________________________________________________________ CCA 201104039 This is a short one so I will reproduce it in full : Hi ———-, I haven’t encountered the...
Does Virginia Historic Decision Impact Boardwalk Holding ?

Does Virginia Historic Decision Impact Boardwalk Holding ?

Originally published on Passive Activities and Other Oxymorons on April 20th, 2011. ____________________________________________________________________________ VIRGINIA HISTORIC TAX CREDIT FUND 2001 LP v. COMM., Cite as 107 AFTR 2d 2011-1523 When I consider all the...
Deadline Passes For Some But Not All Same Sex Couples for 2007

Deadline Passes For Some But Not All Same Sex Couples for 2007

Originally published on Passive Activities and Other Oxymorons on April 18th, 2011. ____________________________________________________________________________ Happy Patriots Day.  Patriots Day is a legal holiday in Massachusetts. “Twas the 18th of April in...
A Wrinkled Return

A Wrinkled Return

Originally published on Passive Activities and Other Oxymorons on April 13th, 2011. ____________________________________________________________________________ Shawn C. Blanchette, et vir. v. Commissioner, TC Summary Opinion 2011-15 Tax court decisions bring us into...