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Taxation & Estate Planning

Tax Litigation Blog Tax Litigation Blog

Current tax cases and tax doctrines, as applied by the courts and the Internal Revenue Service for CPA's and attorneys who have an interest and/or need for a tax litigator.
By Fox Rothschild

Post Frequency: 0.7/day

Last Entry: July 17, 2009 at 11:42:07

Recent Entries: 75

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Estate of Erickson v. Commissioner, T.C. Memo. 2007-107. Is anyone reading Strangi, Rosen, Bongard, or Shepherd?

Posted on May 06, 2007
Another case where the reader of the opinion is left wondering – Why did this case go trial? The results - Bad facts equals the IRS winning another Family Limited Partnership case. However, there is some positive news to come out this case. Rather than relying on ambiguous, nebulous language, Judge Kroupa rolls up his sleeves and delves into the Bongard standards in detail...


EC Term of Years Trust v. United States, - U.S. - (2007) Statutory Analysis wins!

Posted on May 06, 2007
The Supreme Court held that as to third party wrongful levy actions there is a specific statute § 7426(a)(1) that governs this area. Therefore, the limitations period for a tax refund action under 28 U.S.C. § 1346(a)(1) does not apply. The outcome is not a surprise but the analysis in the decision, albeit short and simple, again raises questions as to the strategy being employed by the Government in its battles as to tax shelters...


Exceptional Circumstances in Discovery - Not in Stein.

Posted on April 22, 2007
In United States v. Stein, 2007 TNT 32-19 (S.D.N.Y. 2007), the Court denied the Government’s motion to depose certain witness that live abroad. The denial was based on the Court’s reading of Federal Rule Criminal Procedure 15, (hereinafter referred to as “FRCP 15”)...


U.S. v. Davenport, -- F.3d - (5th 2007) - Is it Res Judicata or is it collateral estoppel

Posted on April 15, 2007
If asked how many of us could succinctly tell a client the difference between res judicata and collateral estoppell? Well it appears that the 5th Circuit and the 10th Circuit have trouble differencing these judicial terms as well as the rest of us. Unfortunately for Davenport, the 5th Circuit’s definition of res judicata caused them to be found liable for the gift’s taxes under § 6324 while a co-personal representative of the same estate may be off the hook...


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Call it the Government just being obstinate or worse call it for what it is - just plain dumb idea - Klamath Strategic Investment Fund, LLC v. United States, --- F.Supp.2d ----, 2007 TNT 66-9 (E.D.Tex.. 2007). (Part II).

Posted on April 08, 2007
Well the Government asked the Court to reconsider its opinion. Let’s just say for the Government that said motion was not a wise choice but for taxpayers in the Fifth (and maybe the Eleventh) they say “Thank You”!!! Not only did the Court not reconsider its opinion but it further elaborated as to why the plaintiff’s were entitled to deduct operational and interest expenses...


Multiple Issues - When can you "rely" on the IRS; Did the Tax Cheat really beat the system; Jenkens & Gilchrist; and the 40% penalty issue surfaces again!

Posted on April 01, 2007
This past week there was a lot of interesting news that came around. The first issue really came out two weeks ago in an order issued by the United States Court of Claims in Evergreen Trading, LLC v. United States. I did not consider it worth mentioning it until I overheard a conversation between two distinguished tax planners with one of them bemoaning the IRS’s lack of guidance on a particular subject but then bragging about how he conducted a search on the IRS’s web-site to ascertain the IRS’s position which allowed him to render advice to the client...


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