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Survey Says – No Discount For Family Limited Partnership
Originally published on Passive Activities and Other Oxyomorons on December 13, 2010 _________________________________________________________________ LEVY v. U.S.,...
And Go Down in Flames
Originally published on Passive Activities and Other Oxymorons on December 10, 2010. ______________________________________________________ Robert B. McGhee v....
Ripped From the Headlines
D.N. v. U.S., Cite as 106 AFTR 2d 2010-7126, 11/22/2010 The thing about my profession is that you can take the most tragic set of circumstances and see it as an...
IRS Claims Discretion In Minority Discounts In Lien Discharge Cases
CCA 201048036 There are at least two kinds of education. I've been puzzled by the subject of my Monday post not generating more interest. It concerns the IRS relaxing...
Nothing From Nothing Is Nothing
Originally published on Passive Activities and Other Oxymorons on December 6, 2010. CCA 201047021 This one is of somewhat limited interest and difficult to bring to any...
Tax Business Not For Everybody
Originally published on Passive Activities and Other Oxymorons on December 6, 2010. ___________________________________________________________________________ U.S. v....
More On Lien Releases
Originally published on Passive Activities and Other Oxymorons on December 4, 2010. IRSIG SBSE-05-1010-054 My Monday post on PMTA 2010-058 seems to have been my first...
PAOO Greatest Hits
Originally published on Passive Activities and Other Oxymorons on December 2, 2010 I started this blog on December 28, 2009. I seeded it with a couple of unpublished...
Booth Rental Upheld As Valid Independent Contractor Strategy
Originally published on Passive Activities and Other Oxymorons on December 1, 2010 Cheryl A. Mayfield Therapy Center, et al. v. Commissioner, TC Memo 2010-239 I...
IRS To Stop Lousing Up Short Sales
PMTA 2010-058 This was originally published on PAOO on November 29th, 2010. For the latest on this see my follow-up post When I was a kid, my father worked on Wall...