To be or not to be: nonbusiness income *

USA - July 16 2012
In recent years, taxpayers have been confronted with an everchanging sea of definitions, tests and analyses with respect to nonbusiness income claims.

Co-authors: R. Gregory Roberts.

ALJ vacates demand for bill of particulars *

USA - March 1 2011
In Matter of Aquifer Drilling & Testing, Inc. and Rexrode, Jr., DTA Nos. 823592 & 823593 (N.Y.S. Div. of Tax App., Jan. 27, 2011), a New York State Administrative Law Judge vacated in full the petitioners’ demand for a bill of particulars, after finding that the only party that must provide particulars is the party that must prove those matters at trial, and here, as in nearly every tax case, the petitioners bear the burden of proof.

Co-authors: Hollis L. Hyans.