Personal Services

News & Analysis as of

Proposed Regulations Require Significant Entrepreneurial Risk for a Service Partner's Income to be a Distributive Share

On July 22, 2015, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released proposed regulations under Section 707(a)(2)(A) (the proposed regulations) which would treat certain partnership...more

Louisiana Supreme Court Upholds Bundling Portable Toilet Leases and Cleaning Services, but Not Sure About True Object of Resulting...

If you are ever waiting in line for portable toilet facilities at the St. Patty’s Day Parade and in need of something to think about, consider the property and service you are about to use: Is it the lease of tangible...more

Still Waiting For Guidance on Material Participation

In March 2014, I commented on the US Tax Court decision in the Frank Aragona Trust case. In that case, the tax court disagreed with the Internal Revenue Service’s arguments that a trust was incapable of providing “personal...more

Tax Changes: Corporate Contractors May Be Subject to 13% Higher Tax Rates

The Canadian Government has introduced new tax rules which may subject corporate contractors to a 13% increase in the rate of income tax payable. These rules received Royal Assent on June 26, 2013 and are effective for all...more

Argument Report: Early Retirement Incentives for Municipal Pensions

On the final argument day of the May term, the Illinois Supreme Court heard argument in Prazen v. Shoop, one of a brace of public employee pension cases currently on the Court's docket. ...more

No Obligation to Coordinate or Pay for Disability-Based Personal Care Services at Colleges and Universities

Some students with disabilities need on-campus personal care attendants to assist them with daily activities such as dressing, transferring to and from wheelchairs, feeding, personal hygiene, and navigating the campus. Both...more

Is Jacob To Laban As Weiner Is To The Original Talk Radio Network?

Jacob was in love with Rachel, but he had a problem. What could he offer Rachel’s father Laban for her hand? Not having much, he offered to work for seven years. Laban seemed to find this acceptable, but when the seven years...more

Partial Win For Golfer In Treaty Case

A recent Tax Court case addressed some interesting athlete and treaty issues. The Court ended up siding with the golfer on some, but not all, of the golfer's positions....more

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