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Historic Tax Case | Boyd V. Commissioner
Continental Express, Inc. (Continental) was engaged in the long-haul, irregular route trucking business, and employed between 277 and 344 drivers during the three years...
Freeman Law
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IRAs Part I – The Basics
Individuals have access to a wide variety of vehicles for investing hard-earned (or not-so-hard earned) money. Some of these, including "individual retirement accounts" (or "IRAs")...Freeman Law - Article
Texas Tax Update | May 2023 | Hotel Projects, Successor Liability, And More!
Hiya people! Welcome back to another installment of the Texas Tax Roundup. Last month was pretty lowkey (aside from the Legislature's regular session wrapping up, about which more later). Let's see what happened!Freeman Law - Article
Texas Tax Roundup—February 2022 (RECOVERED!)
The Texas Third Court of Appeals held that a taxpayer may self-assess and pay tax under protest for subsequent periods after the filing of a protest suit and include those periods in the suit by amending the petition.Freeman Law - Article
Texas Deeds And Conditions Subsequent | The Other Reversionary Interest
Assume that Owner A deeds to Buyer B real property in Texas via a special warranty deed that contains the following provision...Freeman Law - Article
Texas Courts And Subject Matter Jurisdiction
Subject-matter jurisdiction concerns a court's power to hear a case. Without it, a court does not have authority to decide a caseFreeman Law - Article
Subordination Of IRS Liens
Outstanding IRS liabilities can create many issues for taxpayers. To pay all or part of a liability, taxpayers may be required to seek a loan using personal or real property as security.Freeman Law - Article
Tax Court In Brief | Luna v. Comm'r | Disallowance Of Itemized Business Deductions And Lack Of Substantiation
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Tax Court In Brief | Soler v Commissioner | Innocent Spouse Relief Under 6015(b) And (f) Denied
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Navigating The Tax Implications Of Forming Or Ending A Partnership
Partnerships are a popular business entity in the United States, particularly for small businesses. If you are considering forming a partnership, it is important to understand the fundamentals (and consequences).Freeman Law - Article
Tax Court In Brief | Servance v. Comm'r | Tier 1 Railroad Retirement Benefits, Claim-of-Right Doctrine, Rescission Doctrine
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Buying Real Estate In Coastal Mexico: Tax Implications In The U.S. & Mexico
Tulum, Cabo, Cancun, and Playa del Carmen are not only wonderful vacation destinations in Mexico, they are also very attractive destinations for American investors. Clients interested...Freeman Law - Article
Tax Court In Brief | Treece Financial Services Group v. Comm'r/Treece Investment Advisory Corp. v. Comm'r | VCSP And IRS Discretion
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Tax Court In Brief | Yaguda v. Comm'r | Taxation Of Unearned Income Of Child; Income From S Corp; Accuracy-Related Penalty
Estate Financial, Inc. (EFI), a loan service provider, was incorporated in 1991 and made a valid election to be treated as an S corporation. Petitioners, Joshua Yaguda and Joeli Yaguda (Petitioners),...Freeman Law - Article
International Students And Their Dependents — F-2 Visas And Work And Study Authorization
On April 30, 2022, Freeman Law posted my blog that provided a brief overview of international students in the U.S. pursuant to an F-1 visa and the limited circumstances under which those visa-holders may work in the U.S. See International Students, F-1 Visas.Freeman Law - Article
Monetized Installment Sales Make The IRS's "Dirty Dozen" List For The Second Straight Year
The IRS has for the second time in as many years included monetized installment sales on its annual "Dirty Dozen" tax schemes list. As we discussed in a prior post, the "Dirty Dozen"...Freeman Law - Article
Tax Court In Brief | Wolpert v. Commissioner | Schedule C Itemized Business Expense Deductions And Substantiation
Julian Wolpert (Wolpert)—a civics consultant and former Ivy League university professor—was married to Eileen Wolpert.Freeman Law - Article
Texas Tax Roundup | September 2023 | Insurance, Data Processing, Video Games!
Hi folks! Welcome back to the Texas Tax Roundup, September 2023 edition. We got some insurance services, data processing services, and amusement services (a pretty sales tax heavy last month).Freeman Law - Article
Tax Court In Brief | 3M Company V. Comm'r | Allocation Of Income For Subsidiary License Or Use Of Intellectual Property; Validity Of Treas. Reg. 1.482-1(h)(2))
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law - Article
Tax Court In Brief | Pedersen v. Commissioner | Schedule A Itemized Miscellaneous Business Deductions By Employee
Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.Freeman Law
