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Tuesday, October 21, 2014

Thoughts on Estate of Elkins and Valuations (10/21/14)

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I write today on the Fifth Circuit's opinion in Estate of Elkins v. Commissioner , ___ F.3d ___, 2014 U.S. App. LEXIS 17882 (5th Cir. 20...
Wednesday, October 8, 2014

Failure of Taxpayers' Proof of Value Loses Case (10/8/14)

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In Cavallaro v. Commissioner , T.C. Memo 2014-189, here , the Tax Court held that the parents owning a company merged with a company owned b...
Thursday, August 28, 2014

UH Tax Procedure Class 2014

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Tonight the class for tax procedure starts.  I will periodically post updates and errata here for students and mark those with a keyword ...
Wednesday, August 27, 2014

BASR Briefs On Issue of Unlimited Statute of Limitations for NonTaxpayer Fraud (8/27/14)

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I have previously written on the  Allen  issue -- whether Section 6501(c)(1)'s unlimited statute of limitations may be triggered by frau...
Saturday, June 14, 2014

Eleventh Circuit Holds Clear and Convincing Evidence Required for Section 6701 Penalty; Can Reasoning be Extended to FBAR Willful Penalty? (6/14/14)

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In  United States v. Carlson , ___ F.3d  ___, 2014 U.S. App. LEXIS 11001 (11th Cir. 6/13/14),  here , the issue was the plaintiff's liab...
Monday, June 2, 2014

Procedural Predicates for Setoffs in Refund Suits (7/2/14)

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In Lewis v. Reynolds , 284 U.S. 281 (1932), here ,modified in 284 U.S. 599 (1932), the Supreme Court held that, in a refund suit, the Gover...
Thursday, May 15, 2014

Another Bullshit Shelter Bites the Dust Even with Variations (5/15/14)

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I write today on the defeat of another bullshit tax shelter of the Son-of-Boss ("SOB") variety.   The Markell Company, Inc. v. Com...
Tuesday, May 6, 2014

The Chevron Two-Step (5/6/14)

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Tax Procedure enthusiasts know -- or should know -- that  Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc. , 467 U.S. 837 (19...
Sunday, May 4, 2014

Role and Culpability of Taxpayers Participating in Bullshit Tax Shelters (4/4/14)

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I write today to collect and update some thoughts I have expressed before on this blog.  The background is the bullshit tax shelters on whic...
Friday, May 2, 2014

Discovery from IRS Files and Employees About Fair Notice of Liability and Treatment of Other Taxpayers (5/2/14)

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In NetJets Large Aircraft, Inc. v. United States , 2014 U.S. Dist. LEXIS 58677 (SD OH 2014), here , Magistrate Judge Terence P. Kemp, here ,...