Tax
Apr. 14, 2012
Estate tax March Madness: taxpayers 3, IRS 0
Recent decesions provide hope for taxpayers' ability to prevail in U.S. Tax Court. By Bruce Givner and Owen Kaye of Givner & Kaye PC
Very few taxpayers prevail in the U.S. Tax Court. Why? First, because the Internal Revenue Service usually settles with taxpayers who have attractive facts. Second, because perhaps as many as 90 percent of all taxpayers represent themselves.
So it is refreshing to report on three taxpayer victories in the estate and gift tax area that occurred in the space of just over a month. These taxpayer victories are helpful because, ...
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