Tag: Tax Court Case

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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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 — 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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Decisions — Can they do that?

Image source: Walter Montgomery [Public domain], via Wikimedia Commons

According to the wisdom of Dr. Seuss, only you can control your future. In the less insightful realm of taxes, wills and trusts attempt to provide a way of controlling the future by authorizing specific actions to be taken after death.

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