Category: Taxing Lessons From Court Decisions

Decisions — Point of Interest


What’s the point?

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Decisions — Movin’ on


Moving tip number 8822: notify the IRS of your new address.

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Decisions — Which came first?


What came first, tax law or exclusions from tax law?

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Decisions — Form matters


Currently, the IRS website has about 900 forms that can be downloaded for filing purposes.

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Decisions — Power


A recent Office of Chief Counsel memo says the instructions for Form 2848 are not paragons of clarity on some issues.

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Decisions — The basis of the matter


Your basis in any partnership is the amount you have invested, and that’s especially true for tax law.

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Decisions– Your estimate may vary


According to an old expression, the only difference between an estimate and a guesstimate is the confidence of the person providing the answer.

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Decisions — Consolation Prize


Let’s say you have a new client who took a loan from her 401(k) last year.

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Decisions — Earning the credit


Life is in the details, and so is tax code interpretation.

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Decisions — Canine silence


In the Arthur Conan Doyle short story, Silver Blaze, fictional detective Sherlock Holmes solved the case by inferring intent from silence—the significance of a dog who didn’t bark.

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