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

Hobby Loss Roundup

Although I fell in love with Section 183 cases because they tend to be such great stories and so amusing, that will not be the focus of my seminar. My study of the case law and detailed analysis of over 300 cases has caused me to conclude that key elements of the section are misunderstood by many practitioners (and the public which pretty much goes without saying) and that practitioners tend to be too conservative in counseling clients. The focus of my seminar will be coaching clients and winning audits.

read more
District Court Tosses Interesting Likely Frivolous Tax Argument Out On Standing

District Court Tosses Interesting Likely Frivolous Tax Argument Out On Standing

The uniformity rule also applies to “incorporated territories”.  As most people see it, there is not much in the way of incorporated territory since Alaska and Hawaii became states in 1959.  There is some. 4.6 acres with no permanent residents – Palmyra Atoll.  Brian sees it differently.  He thinks Puerto Rico is an incorporated territory because it is clearly on the road to statehood.

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.