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Are Lawsuit Settlements for Bad Tax Advice Taxable Income? It Depends!

Subjects: *TAXATION; *INCOME tax laws; *TAX sheltersUNITED StatesUNITED States. Internal Revenue Code ; UNITED States. Internal Revenue Service

• Source: Journal of Taxation. May2015, Vol. 122 Issue 5, p234-240. 7p.

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Chemtech-The Fifth Circuit Reins in But Upholds the District Court.

• Authors : LIPTON, RICHARD M.¹; POLLACK, SAMUEL¹

Subjects: *TAXATION of limited partnerships; *TAX shelters; *FINES (Penalties)UNITED StatesCHEMTECH Royalty Associates LP ; UNITED States. Court of Appeals (5th Circuit)

• Source: Journal of Taxation. Mar2015, Vol. 122 Issue 3, p100-105. 6p.

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NEW TAX SHELTER CASES AND A NOTICE PUT A SPOTLIGHT ON THE ECONOMIC SUBSTANCE DOCTRINE.

• Authors : Lipton, Richard M.

• Source: Journal of Taxation. Nov2010, Vol. 113 Issue 5, p284-292. 8p.

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DISCRETION TO ALLOCATE AMONG BENEFICIARIES DID NOT DISQUALIFY TRUST AS CRUT.

• Source: Journal of Taxation. Oct2008, Vol. 109 Issue 4, p242-245. 4p.

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DIVIDENDS, CAPITAL GAINS, AND SPINOFFS AFFECTED BY TAX INCREASE PREVENTION AND RECONCILIATION ACT.

• Authors : Willens, Robert^1,2

• Source: Journal of Taxation. Jun2006, Vol. 104 Issue 6, p327-330. 4p.

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IN KLAMATH, THE FIFTH CIRCUIT CLARIFIES ITS TEST FOR ECONOMIC SUBSTANCE.

• Authors : Lipton, Richard M.

• Source: Journal of Taxation. Aug2009, Vol. 111 Issue 2, p83-88. 6p.

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ESTABLISHING REASONABLE CAUSE: THIS COURT LET TAX EXPERTS TESTIFY.

• Source: Journal of Taxation. Nov2008, Vol. 109 Issue 5, p314-317. 4p.

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FINAL REGULATIONS FOR THE TAX SHELTER DISCLOSURE REGIME — MAKING THE RULES MORE USER FRIENDLY.

• Authors : Lipton, Tichard M.; Walton, Robert S.

• Source: Journal of Taxation. Oct2007, Vol. 107 Issue 4, p196-204. 9p.

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LESSONS FROM CASTLE HARBOUR: THE SERVICE LOSES A SIGNIFICANT TAX SHELTER CASE.

• Authors : Lipton, Richard M.; Austin, Jenny A.

• Source: Journal of Taxation. Jan2005, Vol. 102 Issue 1, p32-41. 10p.

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USING EXEMPT ORGANIZATIONS AS TAX SHELTER ACCOMMODATION PARTIES IS NOT EXEMPT FROM PROBLEMS.

• Authors : Hill, Frances R.¹; Mancino, Douglas M.

• Source: Journal of Taxation. Aug2004, Vol. 101 Issue 2, p110-115. 6p.

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