Bar Exam Toolbox Podcast Episode 122: Listen and Learn -- Easements (Real Property)
Co-Author Jesse Long The United States District Court for the Western District of Wisconsin (“Court”) addressed in an August 22nd Opinion a riparian rights issue. See Clott et al., v. U.S. Fish and Wildlife Service, 2024 WL...more
In the late 1990s and early 2000s, the IRS was confronted with a proliferation of corporate transactions that it viewed as aggressive tax shelters. Relying on the authority Congress delegated through Section 6011(a), the IRS...more
In holding that that Treas. Reg. § 1.170A-14(g)(6)(ii) (Proceeds Regulation) is procedurally invalid under the Administrative Procedure Act (APA), the U.S. Tax Court abandoned its precedent in Oakbrook Land Holdings, LLC v....more