Belmont Investments LLC v. United States, Case No. 4:07cv9 (E.D. Tex August 2, 2010)
For more on Belmont and Andrew Beal click here.
Developments in Federal and State Tax Litigation
Belmont Investments LLC v. United States, Case No. 4:07cv9 (E.D. Tex August 2, 2010)
For more on Belmont and Andrew Beal click here.
The Tax Court rejects a Constitutional challenge under the Appointments Clause to the authority of an Appeals Officer to make a Collection Due Process determination.
The 10th Circuit Court of Appeals rejects the District Court’s findings in support of a taxpayer who entered into a Son of BOSS transaction and holds that the transaction lacked economic substance.