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The Stuff You Find In Tax Court Opinions

The Stuff You Find In Tax Court Opinions

Originally published on Passive Activities and Other Oxymorons on January 14th, 2011.____________________________________________________________________________ Dean F. Pace, et ux. v. Commissioner, TC Memo 2010-273 The Sovereign Military Hospitaller Order of St....
Work Fight or Pray – Vestige of the Medieval in Our Tax Code

Work Fight or Pray – Vestige of the Medieval in Our Tax Code

Originally published on Passive Activities and Other Oxymorons on December 29, 2010.____________________________________________________________________________   § 119 Meals or lodging furnished for the convenience of the employer. § 134 Certain military benefits. §...

Peace with Spain

  Originally published on Passive Activities and Other Oxymorons on January 10, 2011.____________________________________________________________________________ TECH v. U.S., Cite as 106 AFTR 2d 2010-7382, 12/17/2010 Sometimes when you think back on your youth,...
Cleaning Up For the New Year – Thank You Maam

Cleaning Up For the New Year – Thank You Maam

Originally published on Passive Activities and Other Oxymorons on January 3rd, 2011.____________________________________________________________________________ I still have a good backlog of 2010 material, that isn’t blossoming into full length posts so here...
You Figure it Out

You Figure it Out

Originally published on Passive Activities and Other Oxymorons on January 5th, 2011.____________________________________________________________________________ STAHL v. U.S., Cite as 106 AFTR 2d 2010-7154, 11/29/2010 There are certain sections of the Internal Revenue...
Blowing My Own Horn

Blowing My Own Horn

Originally published on Passive Activities And Other Oxymorons Philip A. Driscoll, et ux. v. Commissioner, 135 T.C. No. 27 I seem to have taken the lead in the tax blogosphere in noticing this case.  It concerns the parsonage exclusion for a second home.  My post on...