Installment Sales – Deferring Gain Under Section 453
Casualty Losses – Section 165 and the Federal Disaster Limitation
Medical Expense Deductions – The 7.5% Floor and What Qualifies
Capitalization vs. Deduction – The INDOPCO Future Benefit Test
Reasonable Compensation – The Exacto Spring Case and the Independent Investor Test
Travel Expenses and the Tax Home – Commissioner v. Flowers and Its Progeny
Depreciating a Bass Viol – Liddle v. Commissioner and the Modern Cost Recovery System
Cancellation of Indebtedness – From Kirby Lumber to the Modern Exclusion Rules
The Tax Benefits of Employer-Provided Fringe Benefits After Section 132
Free Dinner? Commissioner v. Kowalski and the Taxability of Employer-Provided Meals
Tax-Free Education – The Section 117 Scholarship Exclusion and Its Limits
Life Insurance – The Ultimate Tax Shelter? Section 101 and the Inside Buildup Loophole
The High Cost of Generosity – Business Gifts After Duberstein and Section 274
What Makes a Business Expense “Ordinary and Necessary”? The Enduring Legacy of Welch v. Helvering
You Can’t Assign Your Tax Burden: The Assignment of Income Doctrine from Earl to Blair
When a Gift Isn’t Really a Gift: The Duberstein Standard and Its Legacy
What Really Counts as Income? The Supreme Court’s Landmark Definition in Commissioner v. Glenshaw Glass
Cash or Accrual Tax Strategy
Split Dollar Life Insurance Tax Strategy
Corporate Owned Life Insurance (COLI) Tax Strategy