Tax Litigation Blog

Discussion of Kohler Case

The discussion of the Kohler case, posted on March 4, 2008, requires an update.  The Internal Revenue Service has issued Proposed Regulations, Section 20.2032-1(f) which provide that the...

Californians Helping to Alleviate Medical Problems Inc. v. Commissioner; 128 T.C. No. 14 (2007)- A

In Californians Helping to Alleviate Medical Problems Inc., the Court analyzed the language and the legislative history of § 280E and held, in good part, for the taxpayer. The Court’s...

H.R. 2345, the Abusive Tax Shelter Shutdown and Taxpayer Accountability Act of 2007 and economic su

Last week there was an interesting article on Tax Notes Today as to a pending bill pertaining to Economic substance. But just as quickly, i.e. in a blink of an eye, it was removed. However, this did...

Hinck v. United States, 127 S.Ct. 2011 (2007) and United States v. Mount Sinai Medical Center of Fl

A week after Eileen O’Connor had addressed the ABA Tax Section and had reveled in the Government’s victories in the FICA wars over medical residents; the Eleventh Circuit cast a pall over...

Kligfeld Holdings et al. v. Commissioner; 128 T.C. No. 16 (2007) - Rhone-Poulenc v. Commissioner,

The long awaited opinion finally came out and length is an appropriate term but not in terms of pages but rather what the opinion has to say about TEFRA and the statute of limitations. Footnote 20 of...

Stein, Coplan, and Sala - Criminal and Civil cases bang into each other. The question becomes what

We have heard that the Government state that the United States v. Stein, et al. is the “largest criminal tax case in American history”. United States v. Stein, 452 F. Supp. 2d 230, 237...

Bakersfield Energy Partners, LP v. Commissioner, 128 T.C. No. 17 (2007). The IRS goes for the trife

The IRS had some “notable” wins in Kligfeld Holdings et al. v. Commissioner; 128 T.C. No. 16 (2007) and G-5 Investment Partnership v. Commissioner, 128 T.C. No. 15 (2007) but a win in...

IRS's policy updates on FIN 48: The eye of the beholder; Stein - Is the United States facing the in

Recently, the IRS positions – LMSB-04-0507-044; LMSB-04-0507-045; and CC-2007-015 - have been made public. See 2007 TNT 125-9, 2007 TNT 125-10 and 2007 TNT-12. The IRS says it will continue...

Brandon Ridge Partners v. United States, 2007 TNT 148-14 (M.D. Fl. 2007); Estate of Hicks v. Commis

In Brandon Ridge, the United States District Court in the Middle District of Florida jumped in the foray of TEFRA and the statue of limitation. The lesson from the case is clear- just because the...

UNLESS YOU ARE IN THE 11TH OR 5TH CIRCUIT PLAN ON LITIGATING WHETHER AND HOW MUCH TO TAKE INTO ACCO

Estate of Jelke III v. Comm'r 2007 WL 3378539 (11th Cir. 2007) involves the proper valuation for estate tax purposes of a 6.44% stock interest, or 3,000 shares, owned by the decedent, Jelke, in a...