1gucci
7confidencegames
2trap
storyparadox3
1madoff
3theleastofus
Learned Hand 360x1000
2gucci
Brendan Beehan 360x1000
George F Wil...360x1000
Mark V Holmes 360x1000
lifeinmiddlemarch1
13albion
1falsewitness
Lafayette and Jefferson 360x1000
2transadentilist
Edmund Burke 360x1000
Margaret Fuller2 360x1000
Samuel Johnson 360x1000
LillianFaderman
1confidencegames
1defense
Margaret Fuller3 360x1000
Tad Friend 360x1000
Mary Ann Evans 360x1000
4albion
2lafayette
Ruth Bader Ginsburg 360x1000
1trap
7albion
8albion'
1lookingforthegoodwar
2jesusandjohnwayne
Margaret Fuller 360x1000
Thomas Piketty1 360x1000
299
Maria Popova 360x1000
1empireofpain
1lafayette
James Gould Cozzens 360x1000
3paradise
Thomas Piketty3 360x1000
6confidencegames
Adam Gopnik 360x1000
Storyparadox1
Susie King Taylor2 360x1000
Gilgamesh 360x1000
Anthony McCann1 360x1000
9albion
2albion
Office of Chief Counsel 360x1000
Spottswood William Robinson 360x1000
4confidencegames
1lauber
1theleasofus
Margaret Fuller1 360x1000
Margaret Fuller 2 360x1000
10abion
Thomas Piketty2 360x1000
Betty Friedan 360x1000
2defense
2paradise
lifeinmiddlemarch2
5confidencegames
George M Cohan and Lerarned Hand 360x1000
12albion
1transcendentalist
Maurice B Foley 360x1000
2lookingforthegoodwar
399
Stormy Daniels 360x1000
499
3defense
199
AlexRosenberg
2falsewitness
1albion
Anthony McCann2 360x1000
14albion
Margaret Fuller5 360x1000
5albion
6albion
1jesusandjohnwayne
3confidencegames
Margaret Fuller4 360x1000
11albion
Richard Posner 360x1000
2theleastofus
11632
storyparadox2
3albion
Susie King Taylor 360x1000
1paradide
2confidencegames
Tax Court Rules That Being Accommodation Party In Tax Shelter Is Hard Work

Tax Court Rules That Being Accommodation Party In Tax Shelter Is Hard Work

Jason Chai received a masters degree in architecture from a university in Massachusetts.  It was founded as a seminary for Congregational ministers and counts among its graduates Thomas Wentworth Higginson, one of the earlier biographers of Maragaret Fuller, the first woman granted admission to the college library, and Theodore John Kaczynski, the Unabomber.   The school, called Harvard, is about 40 miles east of Worcester.

That’s where Jason Chai met Andrew Beer.  Jason started his architecture career in Los Angeles, but moved to New York in 1999.  He stayed with his Harvard buddy for a while when he first moved to New York.  Andrew ended up marrying Jason’s cousin.  Jason has been a pretty successful architect , but that’s not what got him to Tax Court.  What got him to Tax Court was the best part time job I have ever heard of. He was hired by Andrew Beer.  Beer was in the investment business and managed to position himself and his company Bricolage into the center of the turn of the millennium tax shelter craze that Jack Townsend referred to as a massive raid on the treasury.

read more

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.