James R. Malone, Jr. – MALONE LLC

Don’t Ignore the Obvious: A Story About A Conservation Easement and A Penalty.

This post covers a recent First Circuit opinion upholding a gross valuation misstatement penalty assessed against a Boston couple in connection with a conservation easement. The property was in a historic preservation district…more
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Civil Asset Forfeiture: A Look at Substitute Property.

This post continues discussion of a recent civil asset forfeiture case that involved a structuring violation under the Bank Secrecy Act…more
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Civil Asset Forfeiture: A Look at the Pleading Standards.

This post covers a recent civil asset forfeiture case arising out of a structuring violation, with a focus on the pleading standards…more
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Tax Procedure: More on Refund Claims for Excise Taxes.

In January, I covered a district court case on the standing requirements for refund claims for federal excise taxes. The court took a pro-taxpayer approach holding that the entity that collects the tax need not refund it to…more
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Too Many Cooks: A Failed Like-kind Exchange.

This post covers a recent Eighth Circuit case holding that the involvement of a related corporation precluded like-kind exchange treatment…more
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Transferee Liability for Federal Taxes.

This post covers another MidCoast transferee liability case. This time the Seventh Circuit rejected the government's contention that it can use federal law to recast a transaction for purposes of state fraudulent transfer…more
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Ordinary Losses: Plain Language Prevails In A Dispute Over Characterization.

Last week, the Fifth Circuit issued an interesting opinion in a dispute over the proper characterization of losses that stemmed from abandonment of securities. Caveat-while the court holds that an ordinary loss resulted, a…more
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Transferee Liability: Taxpayers Win a MidCoast Case, Part II.

This post continues coverage of a recent MidCoast transferee case in which the taxpayers prevailed…more
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Transferee Liability: Taxpayers Win a MidCoast Case, Part I.

After a series of government wins in MidCoast transferee liability cases, a group of taxpayers recently won a case in North Carolina. This post commences discussion of the case…more
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Attorneys’ Fees in Tax Cases: A Look at Substantial Justification.

This post covers a recent opinion dealing with fee awards in tax cases and the question whether the federal government's position is substantially justified…more
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Don’t Change the Rules: A Look At the Impact of Technical Advice Memoranda.

This post covers a recent district court opinion holding that the IRS was bound by a prior technical advice memorandum when an issue recurred in a new audit…more
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Tax Procedure: Refund Claims in Excise Tax Cases.

This post reviews a recent district court case addressed the procedural requirement for a refund claim involving excise taxes; the court issued a pro-taxpayer ruling that included a strong dose of common sense…more
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Conservation Easements: Strict Compliance is Required.

The Tenth Circuit has ruled that almost isn’t good enough in establishing a qualified conservation easement. If a taxpayer wants the deduction, she will need to comply strictly with all regulatory requirements…more
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The Ninth Circuit Rules that Transferee Liability Must Be Determined Under State Law.

This post summarizes a recent opinion from the Ninth Circuit on transferee liability under Section 6901 of the Internal Revenue Code…more
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Trust Fund Taxes: Trust Fund Tax Payments Are Not Preferences Under the Bankruptcy Code.

The Fourth Circuit recently rejected an effort to recoup trust fund tax payments made to the IRS as voidable preferences, reasoning that the funds involved were not the debtor’s property…more
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Contact

1515 Market Street Suite 1200
Philadelphia, PA 19102, United States

  • 215-789-6246 Ext:.1
  • 215-789-6249

Areas of Practice
  • Appellate Practice
  • Litigation
  • Taxation
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