Judge Holmes of the Tax Court provides historical context in a substantiation case. Pursuit of the unified life does not relieve the taxpayer of the obligation under the Internal Revenue Code to identify, segregate and substantiate expenses.
Developments in Federal and State Tax Litigation
Judge Holmes of the Tax Court provides historical context in a substantiation case. Pursuit of the unified life does not relieve the taxpayer of the obligation under the Internal Revenue Code to identify, segregate and substantiate expenses.