4confidencegames
Tad Friend 360x1000
7confidencegames
399
11632
Anthony McCann1 360x1000
2confidencegames
Samuel Johnson 360x1000
Edmund Burke 360x1000
2lafayette
6albion
Adam Gopnik 360x1000
1transcendentalist
LillianFaderman
Lafayette and Jefferson 360x1000
2albion
3theleastofus
Stormy Daniels 360x1000
8albion'
2falsewitness
13albion
James Gould Cozzens 360x1000
199
2jesusandjohnwayne
2paradise
12albion
9albion
Margaret Fuller4 360x1000
5confidencegames
1lafayette
499
Mary Ann Evans 360x1000
Mark V Holmes 360x1000
Anthony McCann2 360x1000
11albion
3confidencegames
Margaret Fuller2 360x1000
Margaret Fuller 2 360x1000
Margaret Fuller1 360x1000
Thomas Piketty2 360x1000
1jesusandjohnwayne
Richard Posner 360x1000
2lookingforthegoodwar
10abion
Thomas Piketty3 360x1000
2transadentilist
3defense
Susie King Taylor2 360x1000
2defense
Office of Chief Counsel 360x1000
storyparadox3
1albion
3paradise
Betty Friedan 360x1000
AlexRosenberg
Maria Popova 360x1000
14albion
2trap
1madoff
1empireofpain
2theleastofus
1lauber
Gilgamesh 360x1000
1lookingforthegoodwar
storyparadox2
Margaret Fuller 360x1000
Storyparadox1
1trap
7albion
1gucci
George M Cohan and Lerarned Hand 360x1000
299
Margaret Fuller5 360x1000
1falsewitness
Margaret Fuller3 360x1000
1confidencegames
5albion
1defense
2gucci
1theleasofus
Learned Hand 360x1000
Brendan Beehan 360x1000
4albion
lifeinmiddlemarch1
Susie King Taylor 360x1000
Spottswood William Robinson 360x1000
6confidencegames
Ruth Bader Ginsburg 360x1000
1paradide
Thomas Piketty1 360x1000
Maurice B Foley 360x1000
George F Wil...360x1000
3albion
lifeinmiddlemarch2
Short Note on Purging Earnings and Profits

Short Note on Purging Earnings and Profits

This was originally published on September 23rd, 2010. I recently wrote on a strategy for old C corporations with appreciated properties.  The idea is to make an S election and wait out the built-in gains period.  Among the provisions of the Jobs Act which just passed...
OOPS I Should Have Had A LLC

OOPS I Should Have Had A LLC

This was originally published on PAOO on September 22nd, 2010. Randy M. Javorski, et ux. v. Commissioner, TC Summary Opinion 2010-136 I try to cultivate humility.  I have several people who assist me in this most notably my children.  And I do plenty of things to be...
Incentive To Innovate

Incentive To Innovate

This was originally published on September 19th, 2010. I attended the Mass Innovation Night Wednesday  It is a pretty neat event. Neuron Robotics is making a central control unit to use in robot applications.  Another neat start-up was Isabella Products which has a...
Blast From The Past

Blast From The Past

Bank of America Tower Midtown Manhattan – Photo credit -Gdefreitas This was originally published on September 19th, 2010. Tax court summary opinions frequently feature taxpayers bringing fairly lame arguments forward.  Like the couple who managed to log 90,000...
Time to Purge C Corporations

Time to Purge C Corporations

  This was originally published on September 15th, 2010. Generally, this blog addresses specific developments – a tax court decision or a private letter ruling for example – issued in the last few months.  I’m celebrating entity extended due...

Have Some Free Insurance – Not

This was originally published on PAOO on September 13th, 2010. Previously I have waxed, eloquently (at least by my lights). on the tax advantages of life insurance.  The build-up in value is tax-deferred and if it is realized by the death of the insured, it is...