Tag: tax decisions

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?

Posted in Taxing Lessons From Court Decisions Tagged with: , , ,

Decisions — Taxing choices


How many options can you consider before you find yourself longing for simplicity?

Posted in Taxing Lessons Case Summaries Tagged with: ,

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.

Posted in Taxing Lessons From Court Decisions Tagged with: ,

Decisions — No relation to pasta


When you think of unrelated business taxable income, thoughts of pasta may not come to mind.

Posted in Taxing Definitions Tagged with:

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.

Posted in Taxing Lessons From Court Decisions Tagged with: ,

Decisions — Phantom regulations


Are you haunted by phantoms? Sometimes courts are too.

Posted in Taxing Lessons From Court Decisions Tagged with: ,

Decisions — Seeds of success


From small seeds come tax deductions for farmers.

Posted in Taxing Lessons From Court Decisions Tagged with: ,

Decisions — All or nothing, or maybe something

Image source: ID 8345807©Krutov Igor Dreamstime Stock Photos

Between all or nothing is something.

Posted in Taxing Lessons From Court Decisions Tagged with:

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.

Posted in Taxing Lessons From Court Decisions Tagged with: ,

Decisions — More information please

Image source: Elembis (Own work) [Public domain], via Wikimedia Commons

Confused taxpayers write to senators, representatives, and the white house with questions about tax law, asking whether current or former employers followed tax law properly, or why certain rules seem to promote unfair treatment. The IRS National Office is the final stop for these enquiries.

Posted in Taxing Lessons From Court Decisions Tagged with: