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Category: Taxing Lessons Case Summaries

Taxing Lessons Case Summaries

Decisions — Self diagnosis

LCarpenter / June 17, 2017


In tax, as in medicine, diagnosis can be tricky without all the facts.

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Taxing Lessons Case Summaries

Decisions — Taxing choices

LCarpenter / February 4, 2017


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

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Taxing Lessons Case Summaries

Decisions — Where’s your refund?

LCarpenter / May 28, 2016

Image source: By U.S. National Archives and Records Administration, Public domain, via Wikimedia Commons

Where's your refund? Possibly making up the federal budget deficit, if you failed to file a return to get an overpayment back within the applicable time period.

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Taxing Lessons Case Summaries

Case — Fun and games

LCarpenter / November 21, 2015

Image source: openclipart.org (public domain image)

THE QUESTION: Does an organization that offers a recreational activity to achieve a charitable purpose qualify as a charitable organization?

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Taxing Lessons Case Summaries

Case — Carry On

LCarpenter / October 31, 2015

TL Case Summ

THE QUESTION: Can an IRA deduction that is disallowed due to active participant status in an employer plan be carried forward and deducted in a future year?

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Taxing Lessons Case Summaries

Case — Netting the Gift

LCarpenter / September 20, 2015

TL Case Summ

THE QUESTION: Can a taxpayer reduce the value of a gift because the beneficiary agrees to pay the gift and estate tax?

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Taxing Lessons Case Summaries

Case — Showing the Money

LCarpenter / August 8, 2015

TL Case Summ

THE QUESTION: Can a taxpayer take a theft loss deduction for his services to a venture later deemed to be a Ponzi scheme?

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Taxing Lessons Case Summaries

Case — Crummey Illusion

LCarpenter / April 11, 2015

TL Case Summ

THE QUESTION: Are a trust’s Crummey provisions illusory?

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Taxing Lessons Case Summaries

Case — Temporarily Permanent

LCarpenter / February 20, 2015

TL Case Summ

THE QUESTION: When is an amount permanently set aside for a charitable contribution deduction on an estate income tax return?

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Taxing Lessons Case Summaries

Case — The Real Deal

LCarpenter / February 7, 2015

TL Case Summ

THE QUESTION: Is the sale of real property acquired by tax deeds capital gain or ordinary income?

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