Editor in Chief Susan R. Lipp discusses this month's issue.
He wrote a pivotal opinion on the ability of states to impose income tax.
Tax Court finds both that a bookkeeping error caused delay and that the petitioner was entitled to a hardship waiver.
Pay attention to where it counts.
SCOTUS declines to opine further on fiduciary income taxation in wake of North Carolina v. Kaestner.
Estate’s reliance on expert was misplaced.
Factors that make conversion more attractive.
How does dividing up a charitable organization work?
Complicated facts, but the tax rules are clear.
