“What’s the worst that can happen?” I get asked that a lot in the context of tax compliance. Well, as of today, there’s this: you could be deported. The Supreme Court has affirmed the ruling of the Ninth Circuit Court in KAWASHIMA v. HOLDER (615 F. 3d 1043, affirmed). In Kawashima, an immigration judge ordered…
The Supreme Court has granted certiorari in the case of Armour, et al., v. Indianapolis, et al (docket 11-161). That’s a lawyerly way of saying that the Supreme Court will hear the matter. Some cases have what’s called “original jurisdiction” in the Supreme Court but most do not. To be heard at the Supreme Court…
When Wesley Snipes was found guilty on tax evasion charges, he vowed to appeal. And appeal he did. Over and over. That, however, may finally be coming to an end. This morning, Snipes’ petition for certiorari was denied by the Supreme Court. You might have heard this referred to as “denied cert” or “cert denied”…
You hear those little whoops and cheers in the background? Those are me, ecstatic that the Supreme Court appears to be on a tax tear. Next on the agenda is Levin, Tax Commissioner of Ohio v. Commerce Energy, Inc., which was argued back in March and decided on yesterday. Levin is mostly a procedural case….
The US Supreme Court continues to plow through its review of cases for the next season, making reference to its second tax case. Unlike the first (in which cert was denied), the Supreme Court agreed to put the second set on its docket. The Court agreed to hear two cases, Arizona Christian School Tuition Organization…
Typically, there are not a lot of tax cases that make news at the Supreme Court level. But this season feels like it’s an exception with a whopping two – yes, two – tax-related cases slated for review. Well, that’s a bit of an overstatement. The first case was actually more procedural in nature but…
On Monday, President Obama announced Elena Kagan as his nominee to the US Supreme Court to fill the spot soon to be vacated by Justice John Paul Stevens. Stevens, the fourth longest serving Justice in the Supreme Court, has served during the terms of seven presidents (Gerald Ford, Jimmy Carter, Ronald Reagan, George H. W….
While watching the Sotomayor Confirmation Hearings (and I hope that you are, even if for a bit), you’ll hear lots of questions. What you likely won’t hear are any significant questions about tax. But don’t panic: it’s not surprising. For one, Sotomayor has not written extensively about tax law. The one case that she is…
A couple of years ago, I was speaking about fiduciary taxes at a CLE when I was passed a note. It said, “Trust investment advisory fees subject to the 2% floor. Knight vs. Commissioner.” Whoa. This, you see, was a fairly significant development in the world of fiduciary income tax. It later went on to…
The first ever winner of CBS’ Survivor has appealed his tax evasion conviction to the U.S. Supreme Court. Richard Hatch was convicted of failing to pay taxes on the $1 million prize on Survivor in 2000. He was sentenced to 51 months in federal prison. He had previously appealed his conviction to the United States…