Should Mass Same Sex Couples Consider Amending Returns ?
The Justice Department was required to defend DOMA, even though the Obama administration has indicated that it would favor its repeal. They refused, however, to advance any of Congress’s reasons for passing the bill in the first place.
LLC or S Corporation – Six of One A Dozen of the Other
PLR 20107019 has a unique wrinkle though. Its tax distribution plan is based on making distributions in proportion to ownership at the time that the taxable income is generated rather than based on ownership when the distribution is declared
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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.
