James R. Malone, Jr.
Post & Schell, P.C.

Four Penn Center
1600 JFK Boulevard
Philadelphia, PA 19103, United States
Phone: 215-587-1051
Fax: 215-320-4700
Areas of Practice
  • Appellate Practice
  • Litigation
  • Taxation

Has the Challenge Lost its Fizz? The Commonwealth Court Upholds the Soda Tax.

This post reviews the latest decision upholding Philadelphia's controversial "Soda Tax."…more

Tax Procedure: The Ninth Circuit Confirms that a Disregarded Entity Is a Pass-Thru Partner Under TEFRA

This post covers a recent Ninth Circuit case holding that a disregarded entity was a pass-thru partner under TEFRA. As a consequence, a partnership with two partners was subject to TEFRA even though it had fewer than ten…more

Tax Procedure: Wells Fargo and the Negligence Penalty.

This post continues coverage of the Wells Fargo opinion on STARS, focusing on the district court's penalty analysis…more

Tax Shelters: STARS Economic Substance Ruling in Wells Fargo Does Not Follow Conjunctive Test.

This post covers the recent economic substance ruling in Well Fargo, which rejected a strict application of the conjunctive test to test a transaction for economic substance…more

Trust Fund Recovery Penalty: The Sixth Circuit Concludes that Responsible Parties Were Not Willful due to Remedial Measures that Followed Late Deposits.

The Sixth Circuit recently handed two executives a rare victory in a trust fund recovery penalty case, ruling that they had not acted willfully. In the court’s view, remedial measures taken following late deposits meant that…more

Refund Litigation: Think Before You Sue…Your Choice of Forum Matters.

An eight million dollar tax refund claim was recently dismissed because the plaintiff filed in district court, instead of the Court of Federal Claims. This post provides background on how the case went off the rails…more

Tax Procedure: A Marijuana Dispensary Cannot Enjoin an IRS Investigation Concerning Trafficking in a Controlled Substance

This post covers a recent Tenth Circuit case; the court ruled that a marijuana dispensary cannot enjoin the IRS from investigating whether it is trafficking in a controlled substance…more

Partnership Taxation: A Penalty for Failure to Treat Items in a Manner Consistent with the Partnership Return is Subject to Deficiency Procedures.

The Tax Court issued an opinion on May 1st that addressed an interesting jurisdictional question: Is an accuracy-related penalty that is imposed because a partner violates the consistent treatment requirement under TEFRA subject…more

State and Local Taxation: Franchise Fees Must Be Apportioned for Purposes of a Business Privilege Tax

The Commonwealth Court of Pennsylvania issued an interesting opinion on fair apportionment for purposes of a business privilege tax. The taxpayer had franchises in Pennsylvania and a base of operations in the municipality. While…more

Employment Taxes: Return Information of Misclassified Employees Is Discoverable in a Worker Classification Case.

In a win for employers with worker classification problems, the Tax Court held on April 5th that data on tax payments made by workers who were classified as independent contractors was discoverable. This post provides a…more

IRS Collections: Son-Of-BOSS and a Sham Divorce, a Tax Lien Soap Opera.

This post covers a recent First Circuit decision in a tax lien enforcement action that reads like the script from a soap opera…more

An Entirely Different Kind of Tax Shelter Case.

In the tax world version of "man bites dog," a district judge in New York issued an opinion in a unusual tax shelter case: The taxpayers were pursuing the government and they were not seeking a refund. This post offers a…more

The Ongoing Impact of Loving: The IRS May Not Be Able to Regulate Tax Opinions

Can the IRS Regulate Written Tax Advice? Maybe not. A district judge in Nevada recently ruled that the authority of the IRS to discipline practitioners who offer written tax advice only applies in connection with an actual…more

You Can’t Make Tax Stuff Up: A Look at the Civil Fraud Penalty

This post covers a recent case sustaining a civil fraud penalty against an aggressive taxpayer…more

Tax Procedure: Claim of Right Relief is Unavailable if The Taxpayer Obtained the Funds by Fraud.

Last week, the First Circuit rejected a receiver’s effort to deploy section 1341 to claim a tax refund because the taxpayer had engaged in fraud, making claim of right relief unavailable. This post summarizes the court's…more
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