Tag: Tax Court Case

Decisions — Point of Interest


What’s the point?

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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 — 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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Decisions — Eat, drink, deduct


Even if you don’t eat like a hockey player, you may be interested in the tax court’s take on the rules limiting deductions for meals.

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Decisions — Worth the whistle


A taxpayer thinks his information is worth the whistle. The IRS says the information is not worth the dust which the rude wind blows in the taxpayer’s face…or something along those Shakespearean lines. Who’s right?

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Decisions — Foreseeing anticipation


According to Dr. Seuss, sometimes the questions are complicated, and the answers are simple.

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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 — Taxing choices


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

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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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