Paul L. Caron

Monday, April 25, 2005


Mauled Again


Roth & Company:

Tax & Business Law Commentary

  • Timing Is Everything (4/22) (Dippel v. U.S., rejecting discharge of tax liability because taxpayers filed for bankruptcy more than 3 years after they filed their tax return but less than 3 years after the due date of the return following the taxpayers request for an extension)
  • Bad Idea for a Good Cause (4/20) (criticizing proposals (here and here) to replace estate tax by giving all inherited property a zero basis and taxing inherited cash as income)

A Taxing Blog:

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