Tax Court’s Third Strike on Hypothetical Mining Valuations: Paul-Adams Quarry and the Jones Day Theory Rejected Again
This is where we are now—the Tax Court now tells taxpayers how to conduct their businesses to MINIMIZE tax benefits.
New York’s Tenacious Tax Grip: Lessons from the Hoff Domicile Dispute
The Carolinas, Florida, and Tennessee have emerged as top escape destinations thanks to lower income taxes and property taxes.
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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.