Insights

Tax Court in Brief | Moore v. Comm’r | Research Credit and Computation of Research Expenses under Section 41(a)

Tax Court in Brief | Fairbank v. Comm’r | Reporting Obligations for Foreign Trust Income and Ownership; Statute of Limitations

Tax Court in Brief | Avery v. Comm’r | Collection Due Process and a Lawyer’s Race Car Business Expense Deductions

Unreported Foreign Accounts? How to Choose the “Right” International Tax Attorney to Help You

Does a Treaty Govern FBAR Reporting Obligations: A Federal Court Answers “Yes”

Texas Tax Roundup | January 2023

Tax Court in Brief | Kemegue v. Comm’r | Additions to Tax for Failure to File

Tax Court in Brief | Cattail Holdings, LLC v. Comm’r | Conservation Easement “Protected in Perpetuity” and Supervisory Approval of Penalty

Tax Court in Brief | Trice v. Comm’r | Reporting Disability Income and Lifetime Learning Credit Reduction

Tax Court in Brief | Patrinicola v. Comm’r | Taxability of Pension Distributions

Tax Court in Brief | Thomas v. Comm’r | Interpretation of Section 6015(e)(7)(B): “Newly Discovered or Previously Unavailable Evidence”

Fraudulent Transfers | Burdens of Proof

Church Inquiries and Examinations by the IRS | A Look at Section 7611 and Its Exceptions

Tax Court in Brief | 3M Company v. Comm’r | Allocation of Income for Subsidiary License or Use of Intellectual Property; Validity of Treas. Reg. 1.482-1(h)(2))

Tax Court in Brief | Rawat v. Comm’r | Nonresident Alien Individual and Sale of Partnership Interest Attributable to Inventory in U.S.

Taxation in the U.S. Virgin Islands

Buying Real Estate in Coastal Mexico: Tax Implications in the U.S. & Mexico

Tax Court in Brief | Craddock v. Comm’r | Deficiency for Disallowed Business and Travel Expenses