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29 Jan 2013, 4:00 am by Paul Caron
Gerzog (Baltimore), Wimmer Wins FLP Annual Exclusions, 138 Tax Notes 489 (Jan. 28, 2013): In Wimmer [T.C. [read post]
20 Dec 2012, 1:30 am by Paul Caron
The Ninth Circuit yesterday affirmed the Tax Court (135 T.C. 573 (2012)) and held that an NOL carryover is not an NOL carryback for purposes of § 56(d)(1)(A)(ii)(I): Between 2002 and 2009, § 56 of the Internal Revenue Code provided tax relief by permitting taxpayers subject to the Alternative Minimum... [read post]
31 Jan 2003, 3:34 pm
[JURIST] The University of Richmond announced the appointment Thursday of Richmond law professor Rodney Smolla, a First Amendment scholar, as the new Dean of its T.C. [read post]
13 Aug 2015, 5:32 am by Legal Profession Prof
" and "T.C" were reversed because of Respondent's misconduct... [read post]