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- Title
TAX LAW.
- Authors
HOLCOMB, MORGAN; DENNY, SHEENA
- Abstract
The article focuses on several U.S. Court cases related to tax law. Topics discussed include Huffer v. Nicollet Cty. on equitable estoppel; for court applies mandatory disclosure rule to petitioner's property, Loube v. Comm'r on charitable deductions of property with individually itemized and fully documented to sustain the deduction and Isaacson v. Comm'r on taxpayer-attorney liable for deficiency and civil fraud for failure to report income and failure to maintain proper recordkeeping.
- Subjects
TAX laws; EQUITABLE estoppel lawsuits; INCOME tax deductions for charitable contributions; INCOME tax; DISCLOSURE laws
- Publication
Bench & Bar of Minnesota, 2020, Vol 77, Issue 5, p50
- ISSN
0276-1505
- Publication type
Article