Wednesday, June 29, 2016

Sharing Taxes, Pennsylvania Style

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Pennsylvania localities have a tax problem. They’re not good at sharing taxes, and the rules imposed on them by the state give Philadelphia ...
Monday, June 27, 2016

Losing a Tax Deduction When Finances Go Bad

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When taxpayers decided to purchase rental real estate, one of the factors that affects selection of property and the amount to offer for pur...
Friday, June 24, 2016

How Unsweet a Tax

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So Philadelphia now has a so-called “soda tax , though legal challenges could postpone or eradicate the enactment. And, as I pointed out in ...
Wednesday, June 22, 2016

Wheeling and Dealing the Wheel Tax

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As the nation’s infrastructure, particularly roads, bridges, and tunnels, continues to deteriorate thanks to tax hate, states and localities...
Monday, June 20, 2016

Geography, Community Values, and Tax Compliance

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A recent New York Times article focusing on tax compliance by small businesses shared information from a several-years-old IRS Taxpayer Adv...
Friday, June 17, 2016

Unnecessarily Complicating a Simple Tax Rule

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Almost every person teaching a basic federal income tax course requires students to learn the income tax consequences of divorce. In additio...
Wednesday, June 15, 2016

Bait-and-Switch “Sugary Beverage Tax” Tactics

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My objections to so-called “soda taxes” are well known. The stated goal does not match the scope of the tax, which is touted as a means of r...
Monday, June 13, 2016

Is It Free If It Is Tax-Funded?

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A reader, after reading this article , contacted me with several questions. Before turning to the questions, I summarize the article. Beca...
Friday, June 10, 2016

Prove That You Filed Your Tax Return

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A recent Tax Court case, McAuliffe v. Comr. , T.C. Summ. Op. 2016-25, demonstrates the importance of creating and maintaining proof that tax...
Wednesday, June 08, 2016

Taxation of the Zombie Corporation

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Several weeks ago, in Taxation of Androids and Robots, and Similar Pressing Issues , I commented on discussions at a science fiction confere...
Monday, June 06, 2016

How Is This Not Tax Fraud?

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Those television court shows continue to supply material for MauledAgain. The tax aspects of these television cases have inspired me to writ...
Friday, June 03, 2016

Taxing the Container Instead of the Sugary Beverage: Looking for Revenue in All the Wrong Places

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Some members of Philadelphia’s City Council who are opposed to the sugary beverage tax proposed by the mayor have offered an alternative. Th...
Wednesday, June 01, 2016

Heading Out the Door But Coming Right Back In

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It’s official. Today is the first day, since January 2, 1981, that I am not a full-time member of a law school faculty. After three years in...
Monday, May 30, 2016

Remembering All Who Served

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Today is Memorial Day. It began as Decoration Day, intended to recognize those who died in war in service to their country, by placing flowe...
Friday, May 27, 2016

Choose The Entity Carefully Because Tax Consequences Matter

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A recent case, Aleamoni v. Comr. , demonstrates the need for business owners to select carefully the entity through which the business will ...
Wednesday, May 25, 2016

Taxation of Androids and Robots, and Similar Pressing Issues

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A little more than three months ago, as I explained in “Can a Clone Qualify as a Qualifying Child or Qualifying Relative?” , a reader asked ...
Monday, May 23, 2016

Ascertaining a Taxpayer’s Motives

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Usually, ascertaining a taxpayer’s motives is something on which practitioners and judges focus when the issue involves taxpayer intent with...
Friday, May 20, 2016

The Soda Tax Flaw in Automotive Terms

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The controversy over the latest soda tax proposals in Philadelphia continues without respite. If I were to publish a reaction to every comme...
Wednesday, May 18, 2016

How to Share Costs, Or, Computing Tax Burden and Justifying User Fees

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Sunday’s Parade Magazine included an interesting Ask Marilyn question. Randall Hancock wrote: I once owned a house that was the second of 1...
Monday, May 16, 2016

If The Boss Makes You Buy It, Can You Deduct What You Pay?

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It is not uncommon for an employee to be told by an employer that the employee must purchase and use particular items in the course of perfo...