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Restricted Appeals In Texas
A restricted appeal is a direct attack on a judgment. To be entitled to a restricted appeal, an appellant must demonstrate several elements described below.
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Historic Tax Case | Cohan v. Commissioner
George Cohan (Petitioner) was a theatrical manager, known for his contributions to Broadway and his over-the-top entertaining of both fans and critics. Petitioner deducted his business expenses on ...Freeman Law - Article
We Did What?! Now What? – Nonprofit Organizations And Excess Benefit Transactions
This Freeman Law Insights blog provides an overview of the excess benefit transaction rules of 26 U.S.C. § 4958 and corresponding Treasury Regulations, 26 C.F.R. § 4958-1, et. seq.Freeman Law - Article
Tax Court In Brief: Elstein v. Commissioner — Reasonable Cause Defense For Failure To File
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 | Middleton V. Commissioner | Trust Fund Recovery Penalty Assessment And Collection Due Process
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 | Powell And Iakovenko v. Comm'r | Schedule D To Form 1040 & Advance Premium Tax Credit
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 | Powell V. Comm'r | IRS Forms Vs. Statutes – Net Capital Loss Deduction
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
Bankruptcy Schedules: Schedule G
Continuing with our series on bankruptcy schedules, today we look at Schedule G, which is used to list all of your executory contracts and unexpired leases.Freeman Law - Article
Conservation Deeds And Consistency With Treasury Regulations
Morgan Run Partners, LLC ("Morgan" or "Petitioner") petitioned the Tax Court for readjustment of partnership items after the IRS disallowed a deduction and assessed penalties.Freeman Law - Article
The Doctrine Of Constructive Receipt
Under the doctrine of constructive receipt, a cash-basis taxpayer who has an unrestricted right to receive income is treated as though...Freeman Law - Article
Tax Court In Brief | Pressman v. Comm'r | Deductibility Of Home Mortgage Interest And Penalties
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 | Caldwell v. Commissioner | Employer Disability Compensation Is Taxable Income To Employee
Short Summary: Paul Caldwell worked for Sprint Nextel as an account executive. His monthly income was $10,275. Through his employer he enrolled in two disability programs...Freeman Law - Article
Tax Court In Brief | Walters v. Comm'r | Deductibility Of "For Profit" Business Expenses
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 | Wolfson v. Commissioner | Collection Due Process And Review Of Settlement Officer Performance Of Duty
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 | Albrecht v. Commissioner | Charitable Contributions And Contemporaneous Written Acknowledgements
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
Bankruptcy Schedules: Schedule F
Continuing our series on bankruptcy schedules, Schedule F is used to list all of your general unsecured debts. General unsecured debts are those that are not...Freeman Law - Article
Collateral Estoppel In Texas
Collateral estoppel, also known as issue preclusion, bars the relitigation of identical issues of fact or law decided in a prior suit.Freeman Law - Article
Tax Court In Brief | Smith v Comm'r | Exclusion Of Value Of Lodging Provided By Employer
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
Contracts And The Importance Of Background Law
Most people are relatively familiar with the importance of contracts when doing business or transferring property interests. They often rely on a general understanding of freedom of contract and the enforceability...Freeman Law - Article
Tax Court In Brief | Dawveed v. Comm'r | Restitution-Based Assessment And Collection Due Process
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
