Fifth Circuit Upholds Keller Decision – Shows Power Of The Family Limited Partnership
The Keller (Keller is the executor of the estate of Maude Williams) case is back. I have been following it since the earliest days of my tax blogging. It is a really...
State Residence For Income Tax – Pay Attention To The Basics
In a state residence case, a couple of the basics are drivers license and voter registration. It reminds me a little of what one of my early mentors, Paul Deprisco, of...
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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.