Ripped From the Headlines
D.N. v. U.S., Cite as 106 AFTR 2d 2010-7126, 11/22/2010 The thing about my profession is that you can take the most tragic set of circumstances and see it as an...
IRS Claims Discretion In Minority Discounts In Lien Discharge Cases
CCA 201048036 There are at least two kinds of education. I've been puzzled by the subject of my Monday post not generating more interest. It concerns the IRS relaxing...
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.