Most Recent Posts
First Circuit In Easement Donation Case – Don’t Confuse The South End With South Boston
The high point of the decision, for me, was an incidental geographical observation that the Court made. The Kaufman’s house was in a Boston neighborhood called the South End, which the Court noted is “not be be confused with South Boston.” After upholding Arthur Garrity’s decision on school desegregation 1974, it will be a long time before the First Circuit confuses South Boston with anyplace else.
Julian Block May Have Some Tax Advice For Kanye West
Originally published on Forbes.com on July 29th, 2012 I asked Julian Block to comment on my recent innocent spouse piece. He is too busy pondering the tax implications...
Innocent Spouse Status Not Just For Women
In my years of reading tax cases, an erroneous impression I formed was that asking for innocent spouse status was simply not manly. When I actually took the trouble to...
While Dogs Against Romney Are Rooting For Rafalca I’m Studying Hobby Loss Cases
Originally published on Forbes.com on July 28th, 2012 I was glad to learn that even Dogs Against Romney is rooting for Rafalca. They don't hold it against Rafalca that...
Is Independent Scientology The Key To Unlock The Church Of Scientology’s Secret Agreement With The IRS?
Originally published on Forbes.com on July 26th, 2012 Scott Pilutik and I have been having an exchange on whether the 1993 closing agreement between the IRS and...
Seventy Year Old Priest Needs More Than A Day In Prison – Sixth Circuit Rules
When I dove into Scientology, I put the Sixth Circuit decision in the case of Father Samuel Ciccolini on hold. "Father Sam", as he is known, founded Interval...
“Canyon” Controversy – Blame The Advisers Not The IRS
Originally published on Forbes.com on July 24th, 2012 Whenever I have a problem involving artwork, I will turn to attorney Matt Erskine, who has a boutique firm in...
That’s How They Got Al Capone But Scientology Maybe Not
Many years ago, through a peculiar set of circumstances, I found myself sitting in the waiting room of an IRS Criminal Investigation office. When I finally went...
Julian Block On Cosmetic Surgery As A Business Expense
Julian Block is back with another fascinating tax decision from the past. Exotic Dancer’s Breast Implants Are Deductible Just because you incur expenses for business...
IRS Veteran Weighs In On Deduction For Scientology Auditing In Secret 1993 Agreement
Robert Baty had a career with the IRS finishing up as an appeals officer. He is still boiling about the deal that the Service cut resulting in Revenue Ruling 70-549. ...