Browse Beavers, James A.

1-66 out of 66 article(s)

Title	Date	Words
Tax Court weighs in on STARS transaction.	Apr 1, 2013	3158
Tax Court denies investment interest deduction.	Mar 1, 2013	1602
Software license held to be intangible property right.	Mar 1, 2013	1685
Payments to taxpayer held to be compensation, not distributions.	Feb 1, 2013	1137
IRS not allowed to reclassify passive activity income.	Feb 1, 2013	1479
Corporation sole cannot shelter pastor from tax trouble.	Jan 1, 2013	751
Rehabilitation credits disallowed.	Dec 1, 2012	1309
Tax Court cannot reopen whistleblower award claim.	Dec 1, 2012	850
Supplemental unemployment compensation benefits not subject to FICA.	Nov 1, 2012	1208
IRS Nonacquiesces to 47-year-old case.	Nov 1, 2012	936
Taxpayers not insolvent for purposes of Sec. 108 exclusion.	Oct 1, 2012	1011
Taxpayer liable for willful violation of FBAR requirements.	Oct 1, 2012	1129
No deduction for donating right to burn house.	Sep 1, 2012	985
Tax Court petition suspends limitation period.	Sep 1, 2012	1682
Associated-property rule regulation held invalid.	Aug 1, 2012	1470
Contributions increase shareholders' S corporation basis.	Aug 1, 2012	754
Taxes from postpetition farm sale are not dischargeable.	Jul 1, 2012	1039
Overstatement of basis does not extend assessment statute of limitation.	Jul 1, 2012	1989
No deduction allowed for contribution of easement.	Jun 1, 2012	873
Colorado notice and reporting requirements declared unconstitutional.	Jun 1, 2012	1573
Qualified residence interest limits apply on a per residence basis.	May 1, 2012	977
Filing false tax return leads to deportation charge.	May 1, 2012	1300
Estimated amount of state income tax claim not deductible on estate tax return.	Apr 1, 2012	1270
Banks are lenders to partnership, not partners.	Mar 1, 2012	1242
ODC tax liability and audit information cannot be disclosed.	Mar 1, 2012	1453
Exercise of stock options results in taxable income and compensation deduction.	Feb 1, 2012	980
IRS nonacquiesces to Tax Court fraud holding.	Feb 1, 2012	1305
Estate may deduct interest on loan between two trusts.	Jan 1, 2012	1395
Corporation is "same taxpayer" for interest-netting purposes.	Jan 1, 2012	1320
Tax trends: qui tam payment included in income tax return preparers win partial victory in fraudulent credit scheme case.	Dec 1, 2011	1979
Taxpayer entitled to charitable deduction for gifts of L.L.C. units.	Oct 1, 2011	2227
Charitable deduction allowed for expenses of cat rescue organization volunteer.	Aug 1, 2011	1511
No reasonable cause for $3.4 million omission from income.	Aug 1, 2011	1082
Request for accounting method change for prepaid expenses denied.	Jul 1, 2011	1324
Memo addresses treatment of fraudulently altered returns.	Jul 1, 2011	979
Expense does not qualify as compensation but does qualify as theft loss.	Jun 1, 2011	1285
Lack of control does not except owners from trust fund recovery penalty.	Jun 1, 2011	1066
Cooperative owner cannot deduct cooperative's casualty loss.	May 1, 2011	845
Day-trading losses are dissipation of assets.	May 1, 2011	680
Contribution deduction denied for gifts to family public charity.	Apr 1, 2011	1060
Split widens as courts hold basis overstatement is not income omission.	Apr 1, 2011	1613
Medical residents subject to FICA.	Mar 1, 2011	1572
Deadline for equitable innocent spouse claims again upheld.	Mar 1, 2011	1396
EGTRRA and JGTRRA tax rates extended for two years in lame duck session.	Feb 1, 2011	2914
Guidance on unforeseeable emergency distributions.	Jan 1, 2011	907
IRS faulted for failure to send notice to last known address.	Jan 1, 2011	1254
Tax court again holds that innocent spouse relief limit is invalid.	Nov 1, 2010	1153
Recharacterization of income from nonpassive to passive is not a change in accounting method.	Nov 1, 2010	991
Decedent did not retain possession and enjoyment of entire property.	Oct 1, 2010	1881
Accuracy-related penalty applied despite reliance on adviser.	Oct 1, 2010	1752
Taxpayer denied exclusion for gain on the sale of a principal residence.	Sep 1, 2010	1470
Tax lien attached to property transferred in divorce.	Sep 1, 2010	793
Dismissal of tax-driven bankruptcy plan affirmed.	Aug 1, 2010	1376
Regs. limiting period for filing innocent spouse claim held valid.	Aug 1, 2010	991
Temporary regs. held invalid.	Jul 1, 2010	1257
Overpayment interest accrues on first-time homebuyer.	Jun 1, 2010	649
Penalty for failing to meet EIC due diligence requirements can be assessed against employer or employee.	Jun 1, 2010	850
Health care reform adds new taxes.	May 1, 2010	4305
Court adopts "reason to know" test for innocent spouse cases.	Apr 1, 2010	1387
Tax court rules on valuation of life insurance policy in bargain sale.	Apr 1, 2010	1052
Gift tax paid on transfer of QTIP remainder included in estate.	Mar 1, 2010	1728
Tax Court does not have jurisdiction to redetermine sec. 6707A penalties.	Mar 1, 2010	786
IRS's calculation of buy-in payment held unreasonable.	Feb 1, 2010	1901
Bonuses ruled deductible in year paid.	Feb 1, 2010	690
Charitable contributions: charitable deduction for partial disclaimer allowed.	Jan 1, 2010	745
Gains and losses: Court of Federal Claims upholds LILO transaction.	Jan 1, 2010	1332