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George M Cohan and Lerarned Hand 360x1000
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Ready, Fire, Aim

Ready, Fire, Aim

Originally published on Passive Activities and Other Oxymorons on December 29, 2010. ____________________________________________________________________________ JAMES A. HILL, JR. v. COM TC Memo 2010-268 There were a number of issues in this case, not all of them...
Grandma’s Wedding – Grandpa Celebrates

Grandma’s Wedding – Grandpa Celebrates

This was published on Passive Activities and Other Oxymorons on December 27, 2010.  Given the recent TIGTA report about the IRS’s inability to match alimony deductions to payments with the difference running into the billions, you have to wonder why they...
PAOO Reaches 100 – Merry Christmas

PAOO Reaches 100 – Merry Christmas

Originally published on Passive Activities and Other Oxymorons on December 25, 2010. Blogging about your own blog represents the height of self-absorption, so I more or less only do it at “century” marks now....
How Much Process Do We Really Need?

How Much Process Do We Really Need?

This was published on Passive Activities and Other Oxymorons on December 24, 2010. ______________________________________________________________________ Susan Fay Mostafa v. Commissioner, TC Memo 2010-277 , Code Sec(s) 6330. In my professional life, I represent...
What’s New With The Chief Counsel?

What’s New With The Chief Counsel?

Originally published on Passive Activities and Other Oxymorons on December 24, 2010. ______________________________________________________________________ There have been quite a few items of interest from the chief counsel’s office.  Here is what I think was...