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199
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Brooklyn Grandmother Wins On Dependency Exemption

Brooklyn Grandmother Wins On Dependency Exemption

The argument that the IRS was putting forward was the “tie-breaker” rule.  If E.P. was claimed by both Ms. Coultman and her daughter, the tie-breaker rule would give the exemption to the parent.  Ms. Coultman did not believe that her daughter, who was not employed during 2008, claimed E.P.  The IRS argued that she had, but was unable to introduce any proof.

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Book On New Jersey Wines Does Not Support Deducting Trips To France

Book On New Jersey Wines Does Not Support Deducting Trips To France

Professor Westrich was able to point to a publishing success that might make his years of research profitable.  Unfortunately, the Tax Court did not think that writing “The Wines of New Jersey” required annual trips to France for nearly a decade.  When I think New Jersey and wine, the thing that pops into my mine is Boone Farm Wine.  That was one of the favorite wines in Fairview in the early seventies.  It was really good after a couple of joints – that’s what I was told by some people anyway.  Apparently, the Garden State has a strong viticulture tradition which Professor Westrich documents.  Who knew?

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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.