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Today in Tax Court
Roger Ledbetter
20 episodes
1 month ago
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All content for Today in Tax Court is the property of Roger Ledbetter and is served directly from their servers with no modification, redirects, or rehosting. The podcast is not affiliated with or endorsed by Podjoint in any way.
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Episode 6 - Gregory v. Helvering
Today in Tax Court
24 minutes 28 seconds
10 months ago
Episode 6 - Gregory v. Helvering
Our first landmark court case to review: the Business Purpose Doctrine. Gregory set up a separate company and shifted assets just to avoid tax. This case is commonly referenced in tax court cases dealing with entity and transaction structuring. We also run through other types of "grey areas" like sale-leasebacks, contingent liability planning, and TICs.
Today in Tax Court