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Category Archives: Tax Court
Ex Parte Means Ex Parte
Yesterday, the Tax Court decided Industrial Investors v. Commissioner. Industrial Investors, a corporation in Santa Monica, California, had fought the IRS in Tax Court. The case was then appealed to the 9th Circuit Court of Appeals. After the case was … Continue reading
The Deadline Counts
Recently I assisted a client in preparing his paperwork to file a petition at the U.S. Tax Court. In my emails and letters to him, I emphasized, Make sure you mail the petition and accompanying documents by the deadline using … Continue reading
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The Kanter Sage Continues
I’ve written about the Kanter case before (here , here, and here). In that case, the Tax Court reversed the finding of the trial court judge, and didn’t release the findings of the trial court judge. The case made its … Continue reading
Postmarks Matter
Today is the deadline to make your fourth quarter estimated tax payment. That payment must be postmarked today. It doesn’t have to be received by the IRS today, but you do need it to be postmarked today. The easiest, best, … Continue reading
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The IRS Shoots Itself in the Feet
The Tax Court today once again had to look at the case of Raymond Wright. Back in 2002 Mr. Wright’s case had been reviewed by the Tax Court; the case was then appealed to the Second Circuit and remanded back … Continue reading
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The Third Time Isn’t the Charm
Today, the Tax Court looked at the case of a man who had appeared before the court twice previously. In 2001, “the Court explained to petitioner that taxable income includes money and other goods received in exchange for services and … Continue reading
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A Reminder About Being Frivolous
Every so often I have to educate my clients that if it sounds too good to be true, it probably is. Today, the Tax Court educated a businessman that S Corporations are flow-through entities: in general, the owners of an … Continue reading
The Tax Court Doesn’t Believe in Alchemy
Wouldn’t it be nice if you could turn some worthless material, like pyrite, into something quite valuable, like gold? Sure. But the laws of chemistry don’t allow it. Wouldn’t it be nice to turn ordinary income into a capital gain, … Continue reading
A Tweak on the Independent Contractor/Employee Issue
You think you’re an employee; your “employer” thinks you’re an independent contractor. You decide to ask for a determination of status from the IRS using Form SS-8. Do you need to pay your federal income tax (through estimated payments and/or … Continue reading
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When You’re Not Feeling Charitable
The Tax Court was not in a charitable mood today. Five cases dealing with charitable deductions, all from Pennsylvania, were decided. In all of them, the petitioners were unable to provide proof of the donations and they all lost their … Continue reading
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