Category: Taxing Lessons From Court Decisions

Decisions — On the wild side


Movies, books, the great outdoors — sometimes even the tax code takes a walk on the wild side. Here are two recent decisions to test your knowledge about tax rules less-traveled.

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Decisions — Disagreeing with an expert


Even experts don’t always agree, and when you disagree with one, you might choose to look for another. Or, if you’re the IRS, you might try to get the expert’s report excluded from evidence—even if you do agree with the expert’s methodology.

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Decisions – Paying the penalty


In tax, as in most contact sports, you’re penalized for going out of bounds, and the rules can be arcane.

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Decisions — Policing the assets

When is an asset not an asset? Or, more precisely, what is an asset when a specific internal revenue code section doesn’t contain a definition?

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Decisions — Group surgery

A group of unicorns may or may not be called a blessing, but one thing is certain: owners of multiple business activities seldom use that word to describe IRS inquiries into how those activities are grouped.

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Decisions — On the payroll

Paychecks may be proof that an employer has a sense of humor. Unfortunately, the IRS generally doesn’t find payroll amusing.

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Decisions — Phantom regulations


Are you haunted by phantoms? Sometimes courts are too.

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Decisions — Seeds of success


From small seeds come tax deductions for farmers.

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Decisions — All or nothing, or maybe something

Image source: ID 8345807©Krutov Igor Dreamstime Stock Photos

Between all or nothing is something.

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Decisions — The keys to success

Image source: Evan-Amos (Own work) [Public domain], via Wikimedia Commons

Sometimes you no sooner find the keys to success than the locks get changed.

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