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- Title
Real Estate & Passthrough Planning Corner.
- Authors
Rubin, Blake D.; Whiteway, Andrea Macintosh; Finkelstein, Jon G.
- Abstract
The authors present their opinion on the move of the Sixth Circuit to vacate the decision of Tax Court, with respect to the taxpayer's at-risk amount and remand the case of Hubert Enterprise to the Tax Court for further proceedings. An overview of the Hubert Enterprises court case involving partner's at-risk amount is provided. The authors agree with the determination of the Sixth Court that the Tax Court did not apply the correct analysis in reaching their conclusion.
- Subjects
ACTIONS &; defenses (Law); TAX court decisions; AT-risk limitations (Taxation); INCOME tax deductions for losses; HUBERT Enterprises (Company)
- Publication
Journal of Passthrough Entities, 2007, Vol 10, Issue 4, p9
- ISSN
1099-7407
- Publication type
Editorial