Category Archives: Tax Court

Swallows Holding Decision Now Available

Posted on February 19, 2008 by Russ

The Third Circuit Court of Appeals ruling in Swallows Holding, Ltd. v. Commissioner is now available online. The summary of the ruling is: “This case, grounded in the principles of administrative law, requires that we review the validity of an … Continue reading →

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“The Tax Court Is Frivolous!”

Posted on February 13, 2008 by Russ

You have a small dispute with the IRS. The IRS alleges that you owe $554 and $1142 for the two years in question. You elect to file a Tax Court petition. When most people go to Tax Court, they work … Continue reading →

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So I Married a Tax Cheat

Posted on December 27, 2007 by Russ

I remember the Michael Myers movie, So I Married an Axe Murderer. Today the Tax Court looked at a related issue: What happens if you marry a tax cheat but don’t know about it? The basic facts weren’t in dispute. … Continue reading →

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There’s a Good and a Bad Way to Change Your Address

Posted on December 26, 2007 by Russ

A partnership changes its address. What should it do to notify the IRS? Well, that’s fairly simple: Like any taxpayer it should send in Form 8822. Today, the Tax Court looked at a case where the partnership didn’t follow the … Continue reading →

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How To Lose In Tax Court

Posted on December 11, 2007 by Russ

Joe Kristan has a post describing the efforts of Frank Black of North Carolina. As Joe notes, “- When he wrote checks to his college-age daughter, he deducted the amounts as ‘supplies’ and equipment purchases. – He told the Tax … Continue reading →

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61 – 0

Posted on December 4, 2007 by Russ

That’s the score in the epic battle between Larry Harvey and Randall Preheim. Mr. Harvey has represented 61 taxpayers who resided in Antarctica and wanted to take the Foreign Earned Income Exclusion. Mr. Preheim represented the IRS. Antarctica is still … Continue reading →

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Only The IRS Conducts Audits

Posted on November 19, 2007 by Russ

Wouldn’t it be nice if you could conduct an audit of that conniving guy or gal that you have to deal with? You’d make his or her life a total pain. Well, that’s just no doable. Only the IRS (and … Continue reading →

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For The Birds

Posted on November 15, 2007 by Russ

One of the vexing matters for tax professionals are side businesses. If they’re profitable, it’s usually not an issue. It’s another Schedule C for the return. However, when they are unprofitable problems can arise if the IRS scrutinizes the return. … Continue reading →

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The Washington Generals Might Hire Him

Posted on October 24, 2007 by Russ

If you ever go and see the Harlem Globetrotters, you’ll be treated to a great show. And, of course, there’s a basketball game, where the Globetrotters beat the Washington Generals (or today, the New York Nationals). Meanwhile, attorney Larry D. … Continue reading →

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Conduit or Right of Claim?

Posted on September 10, 2007 by Russ

The Tax Court decided an interesting case today. An individual receives gambling income, but has given the payee a Form 5754, stating that the income belongs to another individual. However, the other individual doesn’t claim the income. The IRS goes … Continue reading →

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