Monday, February 29, 2016

Should Candidates Be Required to Release Tax Returns?

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It was with a reaction of “huh?” that I read the news of Mitt Romney criticizing Donald Trump, Marco Rubio, and Ted Cruz for not releasing t...
Friday, February 26, 2016

Section 280A and the Tree House

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One of my readers read and article and sent it to me, along with a question. After reading the article, I understand why it caught his atten...
Wednesday, February 24, 2016

Economic Civil War Poses No Less of a Threat Than A Shooting Civil War

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A little more than three months ago, in The Fallacy of “Job Creating” Tax Breaks, Yet Again , I shared the news that recent studies demonstr...
Monday, February 22, 2016

Yes, Damages for Emotional Distress Are Gross Income

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One of the basic principles that students in the basic tax course must learn and understand is that damages for personal physical injuries a...
Friday, February 19, 2016

One Person’s Sin Is Another Person’s Tax Revenue

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Louisiana faces a huge budget deficit. Though I could explore how it ended up with a deficit that threatens cutbacks in essential services ,...
Wednesday, February 17, 2016

The Tax Runaway

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In a letter to the editor in Sunday’s Philadelphia Inquirer, which I could not find on the newspaper’s web site, asserts that Pennsylvania s...
Monday, February 15, 2016

Relying on Incorrect IRS Advice Spares Taxpayer Penalty

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A recent case, Co v. Comr. , T.C. Memo 2016-19, demonstrates the challenges for taxpayers who rely on advice from, and decisions by, IRS emp...
Friday, February 12, 2016

More Evidence That False Promise Tax Breaks Fail

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Readers of MauledAgain are well aware that I dislike tax break giveaways to wealthy corporations as rewards for moving jobs from one state t...
Wednesday, February 10, 2016

Stupid Criminals, Tax Version

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A reader sent me a story that I probably would have otherwise missed. According to several reports, including this one , a woman and her son...
Monday, February 08, 2016

Backups, Anyone?

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It was the sort of news that spreads so quickly that notices came to me from multiple directions. There was a posting on a tax listserv, an ...
Friday, February 05, 2016

The Biggest Tax Refund?

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The headline to this article caught my eye. It caught my eye primarily because I could see it catching the eye of many people. It appeals t...
Wednesday, February 03, 2016

“Can a Clone Qualify as a Qualifying Child or Qualifying Relative?”

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Yes, that’s the question a reader posed to me. The reader also commented, “You think your taxes are complicated, try having a dependent who’...
Monday, February 01, 2016

Will Diverting Tax Payments to Escrow Funds Motivate the Pennsylvania Legislature?

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Bill Dingfelder, a Philadelphia Inquirer reader, is fed up with the failure of the Pennsylvania legislature to approve a budget. He’s not al...
Friday, January 29, 2016

A Form 1099 Disclosure Oops

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According to several reports, including this story , drivers contracting with ride-sharing outfit Uber were surprised when they logged into ...
Wednesday, January 27, 2016

“Who Knows the Tax Code Better Than Me?”

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No, it’s not ME asking that question. Who asked it? According to this story , Donald Trump did. Trump added that rhetorical quip to the end ...
Monday, January 25, 2016

Will Providing a Driver’s License Number Reduce Tax Return Identity Theft?

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In a recent announcement , the IRS has explained how it is attempting to reduce tax return identity theft. It revealed that some states, dea...
Friday, January 22, 2016

Deductions Arising from Constructive Payments

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A recent case, Garada and Elghosein v. Comr. , T.C. Summ. Op. 2016-1, demonstrates the importance of understanding how constructive payment...
Wednesday, January 20, 2016

Does Repealing the Corporate Income Tax Equal More Jobs?

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The “lower taxes means more jobs” argument continues to find support. Specifically, there are two variations of the argument. One is that lo...
Monday, January 18, 2016

Birthdays in the Tax Law (and Obituaries?)

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A question popped up recently that drew my attention to birthdays and the tax law. Actually, the tax law uses the phrases “attain the age of...
Friday, January 15, 2016

Powerball, Taxes, and Math

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One of the benefits of being on Facebook – aside from genealogy, class reunion arrangements, and keeping current with what friends and relat...
Wednesday, January 13, 2016

Another Reason Tax Professors Don’t Need to Invent Hypotheticals

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A recent Tax Court decision, Blagaich v. Comr. , T. C. Memo 2016-2 should provide some interesting classroom questions for those teaching th...
Monday, January 11, 2016

The Changing Face of the IRS?

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Recently, the IRS Taxpayer Advocate issued a ”Most Serious Problems” analysis , reacting to proposals that the IRS increase existing user fe...
Friday, January 08, 2016

Law and Genealogy Meeting In An Interesting Way

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As the header on this blog indicates, there are times when I find it interesting and even useful to try connecting law, or legal principles,...
Wednesday, January 06, 2016

Same Term, Different Definitions?

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A reader asked me three questions. First, “Are the definitions of qualified education expenses for the lifetime learning credit and tuition ...
Monday, January 04, 2016

Is This Proposed Tax Necessary or Even Sensible?

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Several days ago, in a New York Times editorial , Max Frankel proposed “a relatively simple new tax – officially called a user fee – “ based...
Friday, January 01, 2016

Taking (Tax Breaks) Without Giving (What Was Promised)

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Too many tax breaks are handed out in exchange for promises by the recipients to do something beneficial for the community at large. And, fa...
Wednesday, December 30, 2015

Chickens and Taxes

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No, this has nothing to do with the income taxation of profits from raising chickens. Nor does it have anything to do with excise taxes on e...
Monday, December 28, 2015

Can Taxes Reduce Sexually-Transmitted Diseases?

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For decades if not centuries, taxes have been used in attempts to influence behavior. Whether it is encouraging behavior by handing out dedu...
Friday, December 25, 2015

Christmas and Taxes

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In the telling of the Christmas story, the focus, aside from Jesus, Mary, and Joseph, almost always is on angels, shepherds, magi, a stable,...