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Tax Court Rules That Blogger Is Subject To Self-Employment Tax

Tax Court Rules That Blogger Is Subject To Self-Employment Tax

The first blogger to ever go to Tax Court, Joshua Pingel, knew all about deductions.  Revenue not so much. His was a hobby loss case.  He lost.  Nik Richie of thedirty.com was there about a missing K-1 and, as you would expect lost.  So ]Mr. Clark makes the score IRS 3 – Bloggers 0.  Maybe the next one up will be a tax blogger and she’ll win.

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Radio Station Considered House of Public Worship For Ohio Property Tax

Radio Station Considered House of Public Worship For Ohio Property Tax

I’m not sure who I want to root for on this one. On the one hand, property tax exemptions should be construed narrowly, since either the other ratepayers have to pick up the slack or the town has to get by with one less cop or give up that AP English class or something.  On the other hand, there is “meat space” prejudice baked into a lot of statutes that might privilege more traditional forms of gathering.  I’ll probably have to lean with the minority on the basis that any judge who can work Pete Seeger into an opinion must be right.

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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.