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Sorry We’re The Tax Court Not Divorce Court

Sorry We’re The Tax Court Not Divorce Court

This was originally published on PAOO on August 27th, 2010.   Tax court summary opinions lack value as precedent, but they are so rewarding in other ways.  This week I wrote about the Gill decision which, if sustained, will allow same-sex couples whose marriages...
Should Mass Same Sex Couples Consider Amending Returns ?

Should Mass Same Sex Couples Consider Amending Returns ?

Chrysostomos Galathris at Pexels This was originally published on PAOO on August 24th, 2010. The recent decision on the constitutionality of California Proposition 8, Perry vs. Schwarzenegger, may have stolen a bit of the thunder from Gill v OPM, which concerns not...
LLC or S Corporation – Six of One A Dozen of the Other

LLC or S Corporation – Six of One A Dozen of the Other

PLR 20107019 This was originally published on PAOO on August 23rd, 2010. I’ve known some people who mangle common expressions without realizing it.  “He wants everything handed to him on a silver spoon.”  “She’ll just have to fish or get...
You’ve Got Your Aliens and Then There’s Your Real Aliens

You’ve Got Your Aliens and Then There’s Your Real Aliens

This was originally published on PAOO on August 19th, 2010. This was a really great denial of exempt status. I made an offer in Facebook that I would write on a subject chosen by whoever would first comment on one of my blog posts.  I hadn’t expected that the...
Divorcing Spouses Should be Careful About Joint Returns

Divorcing Spouses Should be Careful About Joint Returns

Gratisography at Pexels Laura Brady (TC Summary Opinion 2010-107) Sometimes when I advise taxpayers, I have to preface my advice with a warning that it is a minority opinion.  One of those minority opinions is on the subject of filing joint returns in the final year...
Credit Card Rebates May Yield Charitable Deductions

Credit Card Rebates May Yield Charitable Deductions

Ajay Sursesh This was originally published on PAOO on August 16th, 2010. If you have been lying awake nights worrying about whether you have to report your credit card rebates as gross income, relief has finally arrived. Unfortunately, if you really were lying awake...