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22 Nov 2019, 8:56 am by CrimProf BlogEditor
Jason Chin, Rory McFadden and Gary Edmond (Sydney Law School, University of Queensland - T.C. [read post]
10 Feb 2010, 1:45 am by Paul Caron
The Eighth Circuit yesterday joined the Tax Court (131 T.C. 29 (2008)) in holding that § 162(k) precludes a company from deducting $9.4 million in cash distribution dividends paid on the redemption of stock held in an ESOP. [read post]
28 Jun 2011, 9:05 pm by Paul Caron
Browne (Strasburger & Price, Dallas) has published Canal: Casting Stones, 131 Tax Notes 1363 (June 27, 2011): In this report, Browne argues that the Tax Court in Canal [135 T.C. 199 (2010)] erred in holding that reliance on a tax adviser is per se unreasonable when the adviser... [read post]