The Tax Court holds that contribution of a facade easement for historical preservation purposes is not a qualified charitible contribution under Sec. 170(h).
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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).
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Kaufman v. Commissioner, 134 T.C. No. 9 (2010)
The U.S. Tax Court finds that IRS agent is liable for tax and penalties on unreported income from thousands of eBay sales.
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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.
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Kraatz & Craig Surveying Inc. v. Commissioner, 134 T.C. No. 8 (2010)
The U.S. Tax Court upholds deduction for the charitable contribution of façade easements to preserve historical architectural elements of petitioner’s property.
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Simmons v. Commissioner, T.C. Memo. 2009-208