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Edward Brown Constitution Ranger – Part I – The Appeal
The court concluded that while being elderly is generally a mitigating circumstance for sentencing, that is because it typically reduces a person’s dangerousness and risk of recidivism. But Brown’s history and current statements and behavior belie those statistics in his particular case. As a result, while the judge might well have imposed a lesser sentence at resentencing, it was not unreasonable that he chose not to.

Federal Prosecutors Coming Down Hard On Abusive Conservation Easement Promoters
Syndicated Conservation Easement (SCE) products aren’t produced in vacuums. there are teams of people constructing and assembling a variety of documents that support each fund’s capital raise. In the past, if one of those procedural links failed it was treated independently from the others. What this conspiracy case tells us is moving forward, is that each link infects the link it touches. That the whole chain will be viewed as corrupt.

Innocent Spouse Loss Has Some Valuable Lessons
Robin signed the 2009 return. Robin did not sign the 2010 return. Terry signed Robin’s name to the 2010 return. The tab for tax alone was almost $90,000. The address used on the return was the address of the family business and they did not forward mail to Robin. Robin first learned of the deficiency when California garnished their wages.

US v Harry Stonehill – America’s Jarndyce v Jarndyce
The three Freedom of Information Act (“FOIA”) requests at issue in this case are the most recent chapter in what is now over a half-century’s worth of litigation as Mr. Stonehill, and Ms. Stonehill on behalf of his estate, have sought to uncover the full extent of U.S. government involvement and conduct in those raids and the subsequent litigation.

Low Income Housing Tax Credit – Another Win For The Aggregators
As noted above Alden Torch is moving to exclude evidence purporting to disparage Alden Torch for activities that do not relate to the action. According to the attachment to the motion Palm and HCA were accusing Alden Torch of being part of a “larger, nationwide trend causing peril to the LIHTC program”. In discussing this issue they indicate that “aggregator” in the LIHTC context is pejorative.

Charlie Sheen Income Tax Woes – Things Are Looking Better
If you have spent your life being compliant, in the back of your mind you might think that if you fail to send in the balance due on your return, that within days a team of ninja IRS agents will drop into your backyard and commence auctioning off all your possessions. That is not the way it works.

The Stuff That Dreams Are Made Of – The Rise And Fall Of Malta Pension Plans
When the IRS dropped its guidance, it was like watching a chess game played in a sitcom, where one player is “beating” his opponent, only to be shocked when his opponent suddenly announces checkmate. There is no such thing as a mate-in-one in serious chess. I thought the same was true of tax planning. Apparently I was wrong.

Neil Gorsuch Wanted US Supreme Court To Overrule Virginia Courts On Local Real Estate Tax Issue
Determining who is a minister is an entangling enterprise, as the critics of Code Section 107 have pointed out. We should not be surprised when such entanglement occurs in the context of state property taxes.

Paradise Atop The Hudson – A Sixties Working Class Middlemarch
Adam represent a complementary problem. What happens to a compassionate, caring boy in a context which was, in spite of all the ways Sammy Juliano and I might celebrate, marred by toxic masculinity? Much as I am inclined to root for the home team Paradise Atop The Hudson is not quite as good as Middlemarch, but you have to consider that it is a first novel.

Stimulus Checks Unpassed Tax Provisions And Other Fun In 2021
I declared an end to Young Earth Creationist Kent Hovind having a Forbes worthy story in 2015 after his codefendant Paul Hansen was sentenced in the 2015 trial that lit up the alt-right blogosphere. He keeps coming back, though, and readers find him interesting. In 2021,