TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, November 29, 2005

Not Your Run-of-the-Mill Pro Se Taxpayer

Tax_court_10The Tax Court yesterday released Hightower v. Commissioner, T.C. Memo. 2005-274, an unremarkable case ezcept that the taxpayer -- Glenn Hightower -- represented himself in an unsuccessful attempt to avoid tax on the sale of his S Corp shares for $41.5 million.  The ever-understated Joe Kristan notes:

This seems like deep water for a non-lawyer to swim in. But Mr. Hightower, while out almost $8 million in taxes, at least isn't out the legal fees.

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