Today in Tax Court

著者： Roger Ledbetter
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  • Come for the stories, stay for the alpha. I read recent Tax Court cases and summarize them to share thoughts on: how the IRS thinks about taxes, relevant tax law, historical court cases you should know about.
    Copyright 2023 All rights reserved.
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あらすじ・解説

Come for the stories, stay for the alpha. I read recent Tax Court cases and summarize them to share thoughts on: how the IRS thinks about taxes, relevant tax law, historical court cases you should know about.
Copyright 2023 All rights reserved.
続きを読む 一部表示
エピソード
  • Episode 6 - Gregory v. Helvering

    Episode 6 - Gregory v. Helvering
    2025/01/09

    Our first landmark court case to review: the Business Purpose Doctrine.

    Gregory set up a separate company and shifted assets just to avoid tax. This case is commonly referenced in tax court cases dealing with entity and transaction structuring.

    We also run through other types of "grey areas" like sale-leasebacks, contingent liability planning, and TICs.
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    24 分
  • Episode 5 - Hutcheson v. Commissioner

    Episode 5 - Hutcheson v. Commissioner
    2025/01/02

    A retirement plan fiduciary embezzles $5 million of other people's retirement assets.

    He wastes it on home renovations, cars, Costco trips, and trying to buy a golf course.

    He gets convicted of wire fraud and sentenced to jail - but now has a $3.7 million tax bill he is fighting.

    We cover the backstory and what kind of income is taxable and not.
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    22 分
  • Episode 4 - Witasick v. Commissioner

    Episode 4 - Witasick v. Commissioner
    2024/12/26

    Deducting $1 million in renovations on a 15k sqft second home - what could go wrong?

    A lot. Witasick was an attorney who mostly served Arizona clients. He bought this 56 acre monster home and for two years renovated it - while deducting a majority of the costs as business expenses.

    The Court called it fraud and he served jail time. We dig into repair and maintenance, business / personal use, and unreimbursed partner expenses.
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    22 分

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