The Tax Court holds that contribution of a facade easement for historical preservation purposes is not a qualified charitible contribution under Sec. 170(h).
Read the opinion here:
Kaufman v. Commissioner, 134 T.C. No. 9 (2010)
Developments in Federal and State Tax Litigation
The Tax Court holds that contribution of a facade easement for historical preservation purposes is not a qualified charitible contribution under Sec. 170(h).
Read the opinion here:
Kaufman v. Commissioner, 134 T.C. No. 9 (2010)
The United States Supreme Court reversed the Second Circuit Court of Appeals, holding that the District Court should have applied a deferential standard of review to the ERISA Plan Administrator’s interpretation of the qualified plan.
Read the opinion here:
Conkright v. Frommert, Docket 08-810 (U.S. Sup. Ct. 2010)
The U.S. Tax Court finds that IRS agent is liable for tax and penalties on unreported income from thousands of eBay sales.
Read the opinion here:
Orellana v. Commissioner, T.C. Summ. 2010-51
The Tax Court, Judge Dawson, holds that all relevant indicia, not state licensing requirements, is the standard for determining whether a taxpayer’s land surveying service constitutes the performance of services in the field of engineering qualifying for personal service corporation treatment under section 448.
Read the opinion here:
Kraatz & Craig Surveying Inc. v. Commissioner, 134 T.C. No. 8 (2010)