Friday, March 31, 2017

Kansas As a Role Model for Tax Policy?

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There is no question that supply-side-based tax policy, and its related “trickle down” theory, do not work. They cause far more problems tha...
Wednesday, March 29, 2017

Tax Deduction for Donating Clothing

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A recent United States Tax Court case, Gaines v. Comr. , T.C. Summ. Op. 2017-15, provides some insight into claiming a charitable contributi...
Monday, March 27, 2017

When Tax Revenues Continue to Be Less Than Required

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The Philadelphia soda tax remains controversial, and hasn’t started off very well. The controversy has accompanied it since its proposal, as...
Friday, March 24, 2017

What Sort of Tax or Fee Will Hawaii Use to Fix Its Highways?

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Hawaii has a problem. According to this report , its State Highway Fund is $100 million short of what is needed to keep its highways in func...
Wednesday, March 22, 2017

Tax Return Preparation as a Side Job

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Though from time to time I find material for this blog when I watch television court shows, there are far more shows and episodes than I’ve ...
Monday, March 20, 2017

Commas and (Tax) Statutes

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One of the key ingredients of tax law practice is the ability to parse statutes. As I tell my students, sometimes the answer is in the statu...
Friday, March 17, 2017

So What Would YOU Do to Avoid Taxes?

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A few days ago, a new survey from WalletHub was released, revealing some interesting responses from Americans with respect to taxes and a f...
Wednesday, March 15, 2017

If At First You Don’t Succeed With a Tax Rule, . . .

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A recent case, Jackson v. Comr. , T.C. Summ. Op. 2017-11, provides an example of when persistence is not worth the effort. Deciding when to ...
Monday, March 13, 2017

Here’s Your Tax Refund, Oops, Wait, No, It’s Not There

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The word glitch has become an everyday word in twenty-first century America. Essentially, it means a defect or malfunction in a machine or ...
Friday, March 10, 2017

Horrors! Say It Isn’t So!

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Yet again, while in the shower and listening to the local Philadelphia news station, I heard another story that caught my attention. Though ...
Wednesday, March 08, 2017

Tax Fears: Whom to Believe?

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Earlier this week, while showering, I heard a radio advertisement for a tax debt relief business. The advertisement noted that there are way...
Monday, March 06, 2017

The Imperfections of the Philadelphia Soda Tax

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No tax is perfect. By definition, a tax takes money or property from people, theoretically, at least, in return for goods or services. Becau...
Friday, March 03, 2017

A Tax Based on Skin Color, Gender, and Sexual Orientation?

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An unidentified author at Wesplain has proposed an “equality tax” designed to “level the economic playing field.” According to the author, ...
Wednesday, March 01, 2017

Judge Judy Almost Eliminates the National Debt

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Readers of this blog know by now that I watch television court shows for several reasons, including the opportunity to see how the judge and...
Monday, February 27, 2017

When Tax Revenues Are Better Than Expected But Less Than Required

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The so-called Philadelphia “soda tax,” which taxes more than soda but not everything containing sugar, continues to pose problems. For almos...
Friday, February 24, 2017

Ignorance in the Face of Facts

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A recent survey by the Public Policy Institute of California reveals how the spread of misinformation through social media has contributed ...
Wednesday, February 22, 2017

Can Your Girlfriend’s Child Be Your Dependent?

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Is it possible for the child of a taxpayer’s girlfriend, or boyfriend, to be the taxpayer’s dependent? Though one’s first reaction might be ...
Monday, February 20, 2017

So Who Should Pay Taxes for Police Protection?

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As explained in this article and others, the governor of Pennsylvania has proposed that Pennsylvania towns relying on the state police for ...
Friday, February 17, 2017

When the Tax Law Requires an “Unjust” Result

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A recent United States Tax Court decision, Smyth v. Comr. , T.C. Memo 2017-29, provides an opportunity to explore the extent to which a tax ...
Wednesday, February 15, 2017

How Not to Draft For Maximum Alimony Tax Benefits

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A recent United States Tax Court case, Quintal v. Comr. , T.C. Summ Op. 2017-3, is a lesson in how not to draft marital separation agreement...
Monday, February 13, 2017

A Tax I Did Not Know Existed

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A reader alerted me to this story about a tax that once existed, that I think no longer exists, and that I did not know existed. It was a t...