…more complicated. Further, the distinction between service and nonservice businesses may warrant some additional tax planning in certain situations because of its inherent ambiguity. For example, if your business has…
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Making Monsters
…blame the victim. Her letter did not even come anywhere near the infamous “20 minutes of action” comment from the defendant’s father and his misplaced lamentation over his son’s loss…
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‘Online Disinhibition’ Brings Out The Trolls
…had no recourse except to manually dismiss the comments and ban the user – though, since IP addresses weren’t recorded on commenters’ accounts, those responsible could simply start new anonymous…
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Income “From Whatever Source Derived”
…the government required blood banks to label blood from paid donors differently than blood obtained from volunteers. But plasma donors are still sometimes compensated, especially by pharmaceutical companies. The Tax…
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Heidi Strikes Back
…- most recently – giant web-based retailers that see a chance to gain a competitive edge against smaller upstarts. Quill established that only retailers with a physical presence in a…
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Duly Noted
…no reason to excuse Ballard’s “misunderstanding of the law” given his education and professional experience. Glenn Cunningham Ballard and Yu-Yuan Pu v. Commissioner of Internal Revenue, T.C. Summary Op. 2018-53….
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Dissatisfied Workers? Not Here
…and advance professionally. Job satisfaction and professional success are not unrelated. Many economists are worried by the Conference Board study, fearing that, if Americans are unhappy with their jobs, they…
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Gift-Giving Makes Good Tax Sense, Except When It Doesn’t
…in basis. Couples who live in community property states, or who have opted in to available community property regimes, may find the basis step-up especially compelling and worth the risk…
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When I Had All The Answers
…does not make them dishonest or bad; it just means they are not – and never were – objective advisers. I treat the sales forces of Goldman and its competitors…
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