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Tax Court Allows Only 2.5% Of Claimed Easement Charitable Deduction
Significantly, none of petitioner’s experts who testified at trial opined as to the fair market value of the unencumbered easement property. Rather, they determined the net present value of the subsurface aggregate and ignored the regulatory definition of fair market value. The regulations require us to determine fair market value on the basis of the price that a willing buyer and a willing seller would agree to
Charitable Distributions From IRAs – What Can Possibly Go Wrong?
Essentially the determination that a distribution is a QCD is on the taxpayer not on the trustee of the IRA.
O’Keefe v. OCU – Byers v. FC – Update!
O’Keefe was employed as a graphic design instructor. Byers was employed as a coach and physical education instructor. While both may be considered “ministers” under the theological concept of the “priesthood of believers”, neither can be shown to have been ministers as envisioned by the application of the “ecclesiastical abstention doctrine”.
A Tale Of Two Tenured Professors
This is a guest post by Robert Baty. You can read about him here. Abilene Christian University led the way for the Churches of Christ, despite the facts and the law. ...
Judge Lauber Provides Anatomy Of A Tax Dodge In Easement Decision
“Like many others with bold dreams, Reynolds was a casualty in the real estate collapse. While there may have been more spectacular financial stumbles, few have been more surprising, given the Reynolds family’s large holdings, solid reputation and deep political and business connections.”
Lafayette In Massachusetts In 1824 – September 3 Sturbridge
Sturbridge celebrated its bicentennial in 1938 with an elaborate pageant. Lafayette and the Coming of Industry was one of the scenes portrayed.
Lafayette In Massachusetts In 1824 – September 3 Charlton
This is part of a series on Lafayette’s visit to Massachusetts August 23, 1824 to September 3 1824. In preparation for Lafayette’s arrival, Lt. Edwards assembled...
Lafayette In Massachusetts In 1824 – September 3 Rochdale (Leicester)
Reverend Joseph Muenscher of the Episcopal Church spoke. Christ Episcopal was the first Episcopal church in Worcester County.
Lafayette In Massachusetts In 1824 – September 3 Worcester
‘Lafayette rode to Gov. Lincoln’s house, where he dined. He was escorted by the Worcester Light Infantry, and said they were the best looking soldiers he saw anywhere
Lafayette In Massachusetts In 1824 – September 3 West Boylston
This is part of a series on Lafayette’s visit to Massachusetts August 23, 1824 to September 3 1824. Lafayette made a short stop at West Boylston where another company...