Friday, November 29, 2013

When Cousins Fail to Be Dependents

›
A recent Tax Court case, Jibril v. Comr. , demonstrates that identifying a taxpayer’s dependents isn’t as obvious as one might expect. The t...
Wednesday, November 27, 2013

“Don’t Forget to Say Thank-You”

›
Though I don’t remember the first time one of my parents said to me, “Don’t forget to say thank-you,” I do remember that during my childhood...
Monday, November 25, 2013

Ways Not to Lower Taxes and User Fees

›
In last Friday’s post , I described the see-saw history of the Pennsylvania legislation that will provide funding for transportation infrast...
Friday, November 22, 2013

The See-Saw World of Legislating Infrastructure Funding

›
Earlier this week, in If They Use It, Should They Pay? I described the controversy over proposed legislation in Pennsylvania that would gen...
Wednesday, November 20, 2013

Is the Mileage-Based Road Fee a Threat to Privacy?

›
In a Washington Times editorial , Adam Brandon objects to raising funds for the nation’s crumbling highway infrastructure through the use of...
Monday, November 18, 2013

If They Use It, Should They Pay?

›
Pennsylvania, not unlike other states, faces a transportation infrastructure crisis, though some reports indicate the situation is worse in ...
Friday, November 15, 2013

So Who Are the Takers of Taxpayer Dollars?

›
Advocates of cutting taxes claim, among other questionable assertions, that taxes can be cut because too many tax dollars are shifted from t...
Wednesday, November 13, 2013

Unraveling a Tax Filing Mess

›
There are two lessons to be learned from the Tax Court’s decision in Herring v. Comr. , T. C. Summary Op. 2013-84. Both may be obvious to ta...
Monday, November 11, 2013

Why This Tax Break?

›
According to this Philadelphia Inquirer story , the City of Philadelphia, strapped for cash because of tax revenue declines, and home to a S...
Friday, November 08, 2013

Tax Evasion Investigations Can Yield More Than Unpaid Taxes

›
Earlier this week, numerous reports, such as this one , revealed that an investigation for suspected tax evasion turned up more than unpaid ...
Wednesday, November 06, 2013

Prospects for Tax Reform?

›
From time to time, and rather often during the past few months, people ask me to describe the chances for tax reform. My response is always ...
Monday, November 04, 2013

Tolls, Taxes, and User Fees in a Public-Private Context

›
An important decision by the Supreme Court of Virginia, Elizabeth River Crossings v. Meeks, Docket No. 130954 (Va. 2013) , addresses the imp...
Friday, November 01, 2013

Mileage-Based Road Fees: Privatization and Privacy

›
A reader commented in response to my post earlier this week, Highways Are Not Free , by pointing out that the mileage-based road fee poses a...
Wednesday, October 30, 2013

Some Scary Halloween Thoughts

›
Though I don’t remember when, how, or why I decided to give a special place in this blog every October-end to the connection between Hallowe...
Monday, October 28, 2013

Highways Are Not Free

›
A letter to the editor in last Monday’s Philadelphia Inquirer reminded me of how difficult it is to get people to understand that highways ...
Friday, October 25, 2013

One More Price Comparison: Chocolate

›
What we did not need is more bad news, especially of this sort, so near to Halloween. According to this report , the price of chocolate is g...
Wednesday, October 23, 2013

User Fee Scofflaws

›
Maybe it’s a mistake. Perhaps it’s some sort of digital error. Or perhaps the equipment isn’t working. But it’s almost certainly not an erro...
Monday, October 21, 2013

Looking at Numbers

›
In recent years, increases in college tuition have brought complaints and criticism, as noted in this report , and have generated stress for...
Friday, October 18, 2013

Law, Genealogy, Adoption, and Assisted Reproduction

›
The headline on an inner section of Wednesday’s Philadelphia Inquirer caught my eye. Considering my interest in family history and genealogy...
Wednesday, October 16, 2013

A Nation’s Inability to Understand the Value of Taxes and User Fees

›
One of my concerns about the susceptibility of citizens to the promises of tax cuts and tax elimination by the anti-tax, let-the-private-sec...
Monday, October 14, 2013

Do Dead People Pay Taxes?

›
Once a person dies, the person’s obligation to pay taxes ceases. Tax obligations accrued during lifetime must be paid, of course, and that’s...
Friday, October 11, 2013

Tax Review Board Strips City’s Lap Dance Tax Attempt

›
Back in July, I commented on the City of Philadelphia’s attempt to impose its amusement tax on fees paid for lap dances. In Lap Dance Tax? ,...
Wednesday, October 09, 2013

Tax Language: Simplistic Isn’t Simplification

›
A reader asked me to examine what the IRS has done in its attempt to reduce section 280A(c) to something easier for taxpayers to understand....