M. Robinson & Company, P.C.

Net Operating Loss Carryforwards on President Trump’s 2005 Income Tax Return

James B. Stewart, writing for The New York Times (March 23, 2017), explored the complexities of President Donald Trump’s 2005 U.S. income tax return, which was revealed publicly last week. President Trump used $103 million of…more
| Elections & Politics, Taxation

Personal Liability of Executors for Tax Liabilities of the Estate Under the Federal Priority Statute, 31 U.S.C. 3713

This is an appeal of summary judgment by the personal representative (the “PR”) of an estate. The lower court found the PR to be personally liable under the federal priority statute, Section 3713, for tax liabilities due from an…more
| Business Organizations, Civil Procedure, Taxation, Wills, Trusts, & Estate Planning

Statute of Limitations and Collections Process Against Executrix and Agent for Estate Tax Deficiency

United States v. Holmes - 2016 WL 4363398 (SD Tex. Aug. 16, 2016) Summary - Summary judgment was sought by both the taxpayers and the Government for an estate tax liability. The taxpayers contended that the…more
| Civil Procedure, Civil Remedies, Constitutional Law, Taxation, Wills, Trusts, & Estate Planning

Massachusetts Governor Charlie Baker May Propose Unconstitutional Sales Tax Collection Responsibility on Remote Sellers

BOSTON – January 27, 2017. In an attempt to balance his $40.5 billion budget, Governor Charlie Baker may propose that remote sellers be required to collect Massachusetts sales taxes on sales of tangible personal property made…more
| Commercial Law & Contracts, Constitutional Law, Elections & Politics, Science, Computers, & Technology, Taxation

Becoming As Rich As Donald Trump: Financial and Tax Policies of the United States Government That Can Lead To Significant Wealth through Real Estate Ownership

Financial and tax policies of the United States government can help Americans achieve significant wealth through real estate ownership. These policies tend to favor taxpayers who, like the Trump family, are willing to commit to…more
| Energy & Utilities, Real Estate - Commercial, Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning

Charitable Contribution Planning: Good Measures to Protect Yourself Against a Charitable Deductions Audit

December is a big month in the U.S. for donations to charity. Americans open their hearts and wallets to charitable organizations who feed the hungry, shelter the homeless and educate our youth as well as to many other worthy…more
| Finance & Banking, Taxation

Fair Warning: Artwork, Private Foundations, and Self-Dealing

The weekend has ended and Art Basel – Miami 2016 has concluded. To many U.S. taxpayers, it’s just another Monday, but to serious collectors who attended this vibrant art fair focused on contemporary paintings and sculptures,…more
| Art, Entertainment, & Sports Law, Taxation

Taxes and Divorce

Divorce is tough. Even amicable divorces are financially and emotionally draining. The last thing you need is to have tax problems pop up as a result of divorce proceedings. To avoid such problems here’s a list of some top tax…more
| Family Law, Taxation

The 5% Solution: IRS Revenue Procedure 2016-42 Provides Relief for the Probability of Exhaustion Test

Charitable Remainder Annuity Trusts (CRATs) can be a very effective charitable planning tool. Choosing to fund a CRAT can remove assets from the estate of the donor, provide a reliable income stream for a family member and…more
| Taxation, Wills, Trusts, & Estate Planning

Tax Complications of a $1 Billion Dollar Net Operating Loss

Recently, The New York Times shared information that presidential candidate, Donald Trump, declared a loss of $916 million on his 1995 income tax returns. In response, there has been much speculation that Donald Trump may have…more
| Bankruptcy, Commercial Law & Contracts, Taxation

Estate Planning Valuation Discounts Under Section 2704: An Update

For about a generation, families have taken minority discounts when valuing interest in closely-held businesses for estate, gift and generation-skipping transfer tax purposes. This popular estate planning technique is often used…more
| Business Organizations, Taxation, Wills, Trusts, & Estate Planning

U.S. Citizens Retiring Abroad: “Tax Trigger” Situations and Related Disclosure Forms

The following is a bolded checklist of important situations that may “trigger” a tax review by a skilled United States tax professional. Many of these situations also require a simultaneous review by a foreign tax professional…more
| International Law & Trade, Taxation

New Relief for Meeting the 60-Day Limit for IRA and Retirement Plan Rollovers

IRA and retirement plan rollovers are common occurrences, but they can be confusing. There a variety of rules and procedures which must be followed and mistakes may be costly. In addition to the potential for the rollover…more
| Finance & Banking, Labor & Employment Law, Taxation

AccountingToday Article Provides Tax Primer: “Global Commerce 101”

Owners of small to mid-size U.S. businesses are finding the world is a smaller place, which can be very good for business. However, the opportunities of the international marketplace come with additional responsibilities,…more
| Commercial Law & Contracts, International Law & Trade, Taxation

Use State Voluntary Disclosure When Complying with Expanded Nexus

Over the past 25 years new types of expanded non-physical nexus have come to be recognized. These types of expanded nexus are: - Economic Nexus: Income Taxes - Click-Through or Agency Nexus: Sales Taxes -…more
| Business Organizations, Taxation
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Contact

The Landmark Building
160 Federal Street, 6th Floor
Boston, MA 02110, United States

Contact: Debbie Robinson

  • 617-428-6900
  • 617-428-0090

Areas of Practice
  • Taxation
  • Wills, Trusts, & Estate Planning
Locations
Other U.S. Locations
  • Massachusetts
Number of Attorneys

2-10 Attorneys

This profile may constitute attorney advertising. Prior results do not guarantee a similar outcome. Any correspondence with this profile holder does not constitute a client/attorney relationship. Neither the content on this profile nor transmissions between you and the profile holder through this profile are intended to provide legal or other advice or to create an attorney-client relationship.

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