Bryan Camp has published an article on the TaxProf Blog, titled "Lesson From The Tax Court: Fill Out The Damn Form," which discusses Bittner v. U.S.. The article begins as follows The fuss has focused on FBARs. The FBAR requirements and penalty provisions have been hotly litigated. Recently the Supreme Court issued an opinion in Bittner v. … Continue reading TaxProf Blog – Lesson From The Tax Court: Fill Out The Damn Form (March 6, 2023)
Author: Nicholas Ward
Nicholas is a second year at the University of Virginia double majoring in Government and Economics.
Weston Blasi: How Kobe Bryant Made His $600 million Fortune — and Who Is in Charge of it Now (January 26, 2023)
Weston Blasi, of MarketWatch, has made available for download his article "How Kobe Bryant Made His $600 million Fortune — and Who Is in Charge of it Now," published on MarketWatch. The abstract is as follows: It’s been three years since NBA legend Kobe Bryant, his daughter Gianna, and seven others tragically died in a … Continue reading Weston Blasi: How Kobe Bryant Made His $600 million Fortune — and Who Is in Charge of it Now (January 26, 2023)
David Fowler Johnson (Winstead PC): Court Construes A Trust To Allow A Trustee To Sell Real Estate And To Consider The Proceeds As Principal Of The Trust (February 21, 2023)
David Fowler Johnson, of Winstead PC, has made available for download his article, "Court Construes A Trust To Allow A Trustee To Sell Real Estate And To Consider The Proceeds As Principal Of The Trust," published in JDSUPRA. The abstract is as follows: In In re John O. Yates Trust, a trustee of a trust filed … Continue reading David Fowler Johnson (Winstead PC): Court Construes A Trust To Allow A Trustee To Sell Real Estate And To Consider The Proceeds As Principal Of The Trust (February 21, 2023)
Nathan Richman: Updates From IRS Criminal Investigation Deputy Chief (February 22, 2023)
Nathan Richman, of Forbes, has made available the transcript of his interview, "Updates From IRS Criminal Investigation Deputy Chief," published in Forbes. The abstract is as follows: Tax Notes legal reporter Nathan Richman talks with IRS Criminal Investigation Deputy Chief Guy Ficco about the upcoming Advance Collaboration Data Center and other CI initiatives. Click here to … Continue reading Nathan Richman: Updates From IRS Criminal Investigation Deputy Chief (February 22, 2023)
Charles E. Rounds, Jr. (Suffolk University Law School): Is the Property of a Trust Accessible to the Settlor’s Future Creditors? (February 19, 2023)
Charles E. Rounds, Jr., of Suffolk University Law School, has made available for download his article "Is the Property of a Trust Accessible to the Settlor’s Future Creditors?," published in JDSUPRA. The abstract is as follows: Assume an owner of property gratuitously transfers it in trust to an independent trustee, expressly reserving to himself no … Continue reading Charles E. Rounds, Jr. (Suffolk University Law School): Is the Property of a Trust Accessible to the Settlor’s Future Creditors? (February 19, 2023)
Tax Guide for 2023: Top Planning Considerations (February 14, 2023)
Grant Thornton LLP has available for download their article, "Tax Guide for 2023: Top Planning Considerations," on their site. The abstract is as follows: The first quarter of 2023 finds businesses confronting a slew of tax and business challenges. Rising interest rates and inflation continue to plague the economy, and many companies are already girding … Continue reading Tax Guide for 2023: Top Planning Considerations (February 14, 2023)
Adam Van Deusen: Creating Client Service Calendars That Demonstrate Ongoing Advisor Value (February 13, 2023)
Adam Van Deusen has made available for download their article, “Creating Client Service Calendars That Demonstrate Ongoing Advisor Value,” published on Kitces. The abstract is as follows: While it can be easy for financial advisors to recognize the wide range of ways they add value for clients throughout the year, clients themselves might not be … Continue reading Adam Van Deusen: Creating Client Service Calendars That Demonstrate Ongoing Advisor Value (February 13, 2023)
Jonathan H. Choi and Ariel Jurow Kleiman: Subjective Costs of Tax Compliance (February 1, 2023)
February 11, 2023 - Nicholas Ward Jonathan H. Choi and Ariel Jurow Kleiman of University of Minnesota Law School and Loyola Law School Los Angeles, respectively, have made available for download their article "Subjective Costs of Tax Compliance." The abstract is as follows: This Article introduces and estimates “subjective costs” of tax compliance, which are … Continue reading Jonathan H. Choi and Ariel Jurow Kleiman: Subjective Costs of Tax Compliance (February 1, 2023)
TaxProf Blog – Lesson From The Tax Court: The Tax Court Is Not Your Advocate (February 6, 2023)
February 6, 2023-Nicholas Ward Bryan Camp has published an article on the TaxProf Blog, titled “Lesson From The Tax Court: The Tax Court Is Not Your Advocate" which discusses Robert B. Lucas v. Commissioner. The article begins asfollows: Today I present two lessons. First, we learn why diabetes is not a per se disability sufficient to avoid penalties … Continue reading TaxProf Blog – Lesson From The Tax Court: The Tax Court Is Not Your Advocate (February 6, 2023)
Susan Friedman (Kohrman Jackson & Krantz LLP): The Risks of DIY Estate Planning (February 3, 2023)
February 5, 2023-Nicholas Ward Susan Friedman, of Kohrman Jackson & Krantz LLP, has made available for download her article, "The Risks of DIY Estate Planning," published in JDSUPRA. The abstract is as follows: The other day, my hot water tank broke. At first, I just thought the pilot light went out. I was easily able … Continue reading Susan Friedman (Kohrman Jackson & Krantz LLP): The Risks of DIY Estate Planning (February 3, 2023)
Joshua Bearce, Charles Jacob III, et al. (Goulston & Storrs PC): Probate & Fiduciary Litigation Newsletter – February 2023 (January 31, 2023)
February 2, 2023-Nicholas Ward Joshua Bearce, Charles Jacob III, et al. of Goulston and Storrs PC , have made available for download their article "Probate & Fiduciary Litigation Newsletter - February 2023," published in JDSUPRA. The abstract is as follows: This newsletter is intended to keep readers informed about developments in probate and fiduciary litigation … Continue reading Joshua Bearce, Charles Jacob III, et al. (Goulston & Storrs PC): Probate & Fiduciary Litigation Newsletter – February 2023 (January 31, 2023)
Bryan K. Clontz, Ph.D.: Qualified Noncash Charitable Appraisals: Crossing T’s And Dotting I’s (January 31, 2023)
February 2, 2023-Nicholas Ward Bryan K. Clontz, of Forbes, has made available for download his article, “Qualified Noncash Charitable Appraisals: Crossing T’s And Dotting I’s,” published in Forbes. The abstract is as follows: If you’re claiming an income tax deduction for a contribution to charity of a capital asset worth more than $5k, other than publicly-traded securities, … Continue reading Bryan K. Clontz, Ph.D.: Qualified Noncash Charitable Appraisals: Crossing T’s And Dotting I’s (January 31, 2023)
Bryan K. Clontz, Ph.D.: Charitable Gift Annuity Planning Opportunities Under Rising Interest Rates (January 31, 2023)
February 2, 2023-Nicholas Ward Bryan K. Clontz of Forbes, has made available for download his article, "Charitable Gift Annuity Planning Opportunities Under Rising Interest Rates," published in Forbes. The abstract is as follows: Recent rising interest rates and longer table life expectancies will shift values as between "income" and remainder interests in split interest trusts … Continue reading Bryan K. Clontz, Ph.D.: Charitable Gift Annuity Planning Opportunities Under Rising Interest Rates (January 31, 2023)
Yair Listokin and John Morley: A Survey of Preferences for Estate Distribution at Death Part 2: Children and Other Beneficiaries. (January 20, 2023)
February 2, 2023-Nicholas Ward Yair Listokin and John Morley, of Yale Law School, have made available for download their article, "A Survey of Preferences for Estate Distribution at Death Part 2: Children and Other Beneficiaries," published in the Yale Law School, Law, Economics & Public Policy Research Paper Series. The abstract is as follows. This … Continue reading Yair Listokin and John Morley: A Survey of Preferences for Estate Distribution at Death Part 2: Children and Other Beneficiaries. (January 20, 2023)
Howard Gleckman and Steve Rosenthal: Tax Cheats, Dodgers, Avoiders, And Evaders (January 27, 2023)
February 2, 2023- Nicholas Ward Howard Gleckman and Steven Rosenthal of Forbes, have made available for downloadtheir article, "Tax Cheats, Dodgers, Avoiders And Evaders," published in Forbes. The abstract is as follows: The news is filled with stories about conflicts between taxpayers and tax collectors. Just a few weeks ago a New York jury convicted … Continue reading Howard Gleckman and Steve Rosenthal: Tax Cheats, Dodgers, Avoiders, And Evaders (January 27, 2023)
Court Affirms Judgment In Divorce Proceeding That Property Was Community Even Though It Was Purchased With Trust Assets (January 30, 2023)
February 2, 2023-Nicholas Ward David Fowler Johnson, in his Texas Fiduciary Litigator Blog, discusses Leggio vs. Florian In Leggio v. Florian, the trial court awarded three real estate properties to the wife over an allegation by the husband that all of the properties were his separate property. No. 14-21-00168-CV, 2022 Tex. App. LEXIS 5563 (Tex. App.—Houston … Continue reading Court Affirms Judgment In Divorce Proceeding That Property Was Community Even Though It Was Purchased With Trust Assets (January 30, 2023)
David A. Weisbach: Against Anti-Tax Exceptionalism (Janaury 14, 2023)
February 1, 2023 - Nicholas Ward David A. Weisbach, of University of Chicago Law School, has made available for download his article, Against Anti-Tax Exceptionalism, published in the University of Chicago Coase-Sandor Institute for Law and Economics Research Paper Series. The abstract is as follows: This paper examines the arguments found in what has become … Continue reading David A. Weisbach: Against Anti-Tax Exceptionalism (Janaury 14, 2023)
Wealth Strategies Journal 