RSSArchive for 2017

Settlement Agreements: Avoiding a Real Property Tax Reassessment

Settlement Agreements: Avoiding a Real Property Tax Reassessment

In the abundance of caution, prior to taking action, the trustee should seek the court’s approval of the settlement agreement. Although a trustee can obtain written consent of all beneficiaries of the trust, court approval provides the best protection.

What's Your Priority?

What’s Your Priority?

The IRS can use the Federal Priority Statute much like an ace of spades to trump the priority of all creditors who have claims against estate assets.

The Spin on Corporate Spin Offs

The Spin on Corporate Spin Offs

A corporate spin-off may be a tax-free solution for Albert and Bertram. Celestial Builders would form a subsidiary corporation, Diablo Holdings, Inc. that would also elect S Corporation status.

Divorce & Taxes

Divorce & Taxes

In short, only one of the parties to a divorce can continue to claim the child as a dependent on their tax return and be identified as the “custodial parent” for tax purposes.

Structuring a User-Friendly "Close Corporation"

Structuring a User-Friendly “Close Corporation”

A close corporation can be an excellent fit for a company that is owned by a handful of shareholders, all of whom are active in the business. This is particularly true for a company that is owned by a single person or by a married couple.

Hassell v. Bird: What's The Big Hassle, Yelp?

Hassell v. Bird: What’s The Big Hassle, Yelp?

Avvo, Facebook, Microsoft and Twitter all point out that Hassell makes possible a “heckler’s veto” that could be used to silence online speech in a way that evades the protections of Section 230 and decades of U.S. Supreme Court case law on due process and First Amendment issues

Creativity in Tax Law

Creativity in Tax Law

The opportunity for creativity in the area of tax law has always kept me interested in the practice of tax law and business law. With every new presidential administration, there are often many changes to the tax laws or to tax policy. These changes concern everyone because they affect individuals, businesses, and families. The changes […]

Stress Management

Stress Management

Law is a stressful occupation and it starts early.[1] In law school we are thrown into the most stressful academic situation most of us have ever encountered. Once we are out of law school it gets worse. Maybe we got a job with a top tier firm and we are working crazy hours with no […]

Interview with Tax Court Judge David Laro

Interview with Tax Court Judge David Laro

I had the honor and privilege of having Judge David Laro as one of my professors for Tax Policy and Valuation courses during my LL.M. studies at the University of San Diego. When I learned that I would be the guest editor for the Contra Costa Lawyer’s tax and business issue, my immediate thought was […]

Civil Jury Verdicts

Civil Jury Verdicts

There was a time I prepared a Civil Jury Verdicts Column every month. And in almost all cases, the reports came right out of our Superior Court in Martinez. Back then the Court statistics showed somewhere in the neighborhood of 50 or so civil cases to verdict in Martinez Superior Courts. As the years have […]

Coffee Talk

Presidential Tax Returns

Coffee Talk is a regular feature of the Contra Costa Lawyer magazine. We ask a short question related to an upcoming theme and responses are then published in the Contra Costa Lawyer magazine. This month we ask, “What is the benefit the public receives when presidential candidates make their tax returns public?” “There are various […]

Low Income Taxypayer Clinic

Low Income Taxypayer Clinic

Every day tax attorneys are making a difference in the lives of low-income people struggling to live in the Bay Area by volunteering with the Justice & Diversity Center (JDC) of the Bar Association of San Francisco’s Low Income Taxpayer Clinic. Whom are they helping? A monolingual Spanish speaker who receives an IRS letter threatening […]

Did You Know?

Board of Directors Meetings

Do you ever wonder what, exactly, the Board of Directors does or what they are discussing at their monthly Board meetings? If so, then good news! Your Board of Directors encourages you to be informed about what it is working on at any given time. All of the regular Board Meetings are open to any […]

Moot Court - Thank You

Moot Court – Thank You

Teaching Teenagers to Argue in Court, that is! 13th Annual Moot Court Competition Moot Court is an appellate argument activity and competition put on by the Center for Economic and Civic Education (CESQD) and CCCBA. On Saturday October 14, 2017 about 75 students will come to the Bray Courthouse and present their oral arguments on […]

IRS Statistics

IRS Statistics

Individuals, including non-attorneys and non-tax professionals are often interested in statistics related to the number of tax cases that are pursued as either a civil matter or criminal prosecution. The first chart indicates the status or disposition of criminal investigations that were initiated. The second chart indicates the source of the crimes for which investigations […]