1falsewitness
AlexRosenberg
1madoff
Susie King Taylor 360x1000
Samuel Johnson 360x1000
12albion
3defense
Lafayette and Jefferson 360x1000
499
Storyparadox1
2theleastofus
Anthony McCann1 360x1000
5albion
2lookingforthegoodwar
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7confidencegames
5confidencegames
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James Gould Cozzens 360x1000
storyparadox3
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1gucci
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3paradise
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1trap
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Gilgamesh 360x1000
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1lookingforthegoodwar
2gucci
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1transcendentalist
9albion
LillianFaderman
George F Wil...360x1000
George M Cohan and Lerarned Hand 360x1000
lifeinmiddlemarch2
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11632
Mary Ann Evans 360x1000
Stormy Daniels 360x1000
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Office of Chief Counsel 360x1000
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2falsewitness
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Margaret Fuller3 360x1000
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Spottswood William Robinson 360x1000
399
Margaret Fuller 360x1000
14albion
11albion
1albion
4albion
6albion
2trap
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2defense
199
1lafayette
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Maurice B Foley 360x1000
Learned Hand 360x1000
Thomas Piketty1 360x1000
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299
10abion
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13albion
Ruth Bader Ginsburg 360x1000
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1paradide
Shoemaker’s Children

Shoemaker’s Children

This was originally published on September 27th, 2010. WALLIS v. COMM., Cite as 106 AFTR 2d 2010-5755, 08/11/2010 Many tax professionals practice as partners in partnerships.  So you would think the tax aspects of professional partnerships would be pretty well worked...
Joint Extension Payments

Joint Extension Payments

This was originally published on September 24th, 2010. CCA 201035023 highlights one of the problems that arises from routinely filing joint returns and then shifting to a separate return.  The IRS received Form 4868 (Extension request) from a couple along with a...
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...