Patrick Lannon

Patrick Lannon

Bilzin Sumberg Baena Price & Axelrod LLP

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No Good Deed Goes Untaxed – The IRS May Recharacterize Loans As Gifts

Entrepreneurs in Miami and elsewhere are familiar with making and receiving loans as commonplace tools in the management of their businesses. One need look no further than the growth of Miami’s skyline through debt-financed...more

11/13/2013 - Estate Tax Gift Tax Income Taxes IRS Loans

IRS Recognizes Same Sex Marriages, Even If States Do Not

The Internal Revenue Service has announced that same sex couples legally married in a state whose laws authorize such a marriage will be deemed to be married for Federal tax purposes, even if they live in a state (such as...more

9/2/2013 - Federal Taxes Income Taxes IRS Same-Sex Marriage

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