399
Richard Posner 360x1000
Thomas Piketty1 360x1000
2lafayette
LillianFaderman
1lookingforthegoodwar
George M Cohan and Lerarned Hand 360x1000
1albion
9albion
3paradise
2transadentilist
Thomas Piketty3 360x1000
2gucci
lifeinmiddlemarch2
3confidencegames
3albion
1trap
Margaret Fuller4 360x1000
3defense
7confidencegames
Brendan Beehan 360x1000
2lookingforthegoodwar
2paradise
5albion
2confidencegames
3theleastofus
Margaret Fuller 360x1000
1empireofpain
1confidencegames
1madoff
Maria Popova 360x1000
Margaret Fuller5 360x1000
2trap
Mary Ann Evans 360x1000
14albion
7albion
8albion'
11632
Tad Friend 360x1000
1gucci
Susie King Taylor2 360x1000
Anthony McCann1 360x1000
Edmund Burke 360x1000
2albion
Storyparadox1
Margaret Fuller2 360x1000
4albion
2falsewitness
1lauber
Margaret Fuller1 360x1000
1jesusandjohnwayne
5confidencegames
11albion
4confidencegames
Margaret Fuller 2 360x1000
1theleasofus
2defense
1paradide
1lafayette
Margaret Fuller3 360x1000
George F Wil...360x1000
Stormy Daniels 360x1000
Ruth Bader Ginsburg 360x1000
Anthony McCann2 360x1000
Thomas Piketty2 360x1000
Gilgamesh 360x1000
2jesusandjohnwayne
Learned Hand 360x1000
6confidencegames
1falsewitness
6albion
Mark V Holmes 360x1000
Susie King Taylor 360x1000
Samuel Johnson 360x1000
storyparadox3
499
2theleastofus
Adam Gopnik 360x1000
299
1defense
10abion
Lafayette and Jefferson 360x1000
199
Maurice B Foley 360x1000
Betty Friedan 360x1000
storyparadox2
lifeinmiddlemarch1
1transcendentalist
Office of Chief Counsel 360x1000
AlexRosenberg
12albion
James Gould Cozzens 360x1000
Spottswood William Robinson 360x1000
13albion

Most Recent Posts

Match Group CEO Wins Tax Case By Arguing His Heart Was In Texas With His Dog

Match Group CEO Wins Tax Case By Arguing His Heart Was In Texas With His Dog

Phil Dardeno, my go to Massachusetts SALT guy, told me once that the true home, the real domicile is where the family pictures are.  It was different for Mr. Blatt.  He started going to the gym in Dallas, something he had never done in New York and having his prescriptions filled there.  And of course there were the basics of a drivers licenses and voters registration. The really big sign though was the dog.

read more
Target Brands Unit Cannot Entirely Avoid Colorado Income Tax

Target Brands Unit Cannot Entirely Avoid Colorado Income Tax

I probably don’t get out enough or something because I don’t recognize any of the brands for various lines of products that Target supports.  I had fun guessing what some of them might be.  Boots & Barkley sounded like something outdoorsy.  It’s actually stuff for your pets, which makes sense when I think about it.  I had no idea what Xhilaratation might be, which you will see is a good thing if you check the link. Fieldcrest also sounded outdoorsy, but it is towels.

read more

City Plays Grinch When Ellen DeGeneres Helps Single Mother

One of my earliest blogging dreams was to be noticed by Ellen Degeneres, as I assiduously covered the tax controversy about same-sex marriage.  The obsession grew over the years enough so that someone whose opinion I value told me that it was getting creepy.  At any rate, I never got the impression that her people were following my blog. It does strike me though that it would be a good thing if her show and Shutterfly did some followup on the people that they helped to make sure there are not unintended consequences.  I think Shutterfly’s tax department needs to take a look at their decision to send out 1099’s to the beneficiaries of their philanthropy.

Mostly, though I think the tax collectors of Xenia, Ohio should probably just back down on this and go fight crime someplace else.  This situation is in no way comparable to that of Survivor, Richard Hatch, who was competing for the million-dollar prize he failed to report.

read more
Clergy Housing Tax Break Seen As Unconstitutional

Clergy Housing Tax Break Seen As Unconstitutional

His analysis is that the parsonage exclusion violates the Establishment Clause and that the arguments that the Free Exercise Clause mitigates the concern do not stand up.  Not every benefit to religious organizations violates the Establishment Clause.  The treatment of churches as exempt 501(c)(3) organizations is part of a larger scheme to exempt organizations that can be viewed as serving the public good.  Churches are exempt, but so is the Freedom From Religion Foundation.

On the other hand, churches are not required to file Form 990 or apply for exempt status and the IRS has to jump through enough hoops to initiate a church audit that it pretty much doesn’t bother.  This relatively hands-off policy recognizes the free exercise clause.

read more

An Examination Of IRS Startling Argument On Gender Confirmation Surgery

The IRS lost badly in Tax Court. a decision I covered in the very dawn of my blogging career.  In a pretty unusual move, the IRS signaled its acquiescence in the decision. Of course, that was during the Obama administration.  All in, the Traditional Values Coalition arguably shot itself in the foot by pressuring the IRS to take on this fight.  The whole matter along with the fight over DOMA was the inspiration for Reilly’s First Law of Tax Policy – Make tax policy the Switzerland of the culture war.

President Trump has gone on record on trans issues by indicating that Caitlyn Jenner can use whatever bathroom she feels most comfortable within Trump’s properties.  So perhaps there will not be another shift with the new administration.

read more
Decision On Clergy Housing Tax Benefit Coming This Summer

Decision On Clergy Housing Tax Benefit Coming This Summer

So if FFRF wins, this matter becomes a concern for church budgets in 2019.  I’m hoping there will be a “Make Our Pastor Whole” movement.  My experience with small congregation governance is that generally, the problem is people thinking things should be able to run with them dropping the same amount in the plate that their grandparents did forgetting that grandma baked nine million cookies to sell and grandpa painted the church himself. Maybe this will serve as a wake-up call.

read more