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Attorney's racing activities fall short of the finish line - Journal of Accountancy

A taxpayer participated in auto races for personal enjoyment rather than to advertise his law practice, the Tax Court holds.

United statesJames averyAvery law firmIndopco incTax courtPizza hutLoss from businessSole proprietorship

Tax Court In Brief | Avery v. Comm'r | Collection Due Process And A Lawyer's Race Car Business Expense Deductions - Tax Authorities

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

United statesJames william averyAvery law firmTax courtIndopco incFreeman lawCollection dueRace car business expenseLoss from businessFederal taxWhether averyLoan ass nPay estimatedTax court in brief averyv commr collection due process anda lawyer amp 39s race car business expense deductionsIncome taxTax authorities

Tax Court in Brief | Avery v. Comm'r | Collection Due Process and a Lawyer's Race Car Business Expense Deductions | Freeman Law

Summary: Since 1982, James William Avery (Avery) was a practicing lawyer, specializing in personal injury law as a solo practitioner primarily in Denver, Colorado for the period.

United statesJames william averyAvery law firmTax courtIndopco incOffice of appealsFreeman lawCollection due processRace car business expense deductionsLoss from businessTax courtwithinAverya letterFederal tax lienWhether averyLoan ass nPay estimated

Tax Court In Brief | Johnson v. Comm'r | Section 179D Energy Efficient Building Property Deduction - Tax Authorities

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

United statesPiggly wigglys incTax courtIndopco incEngineering incEnergy efficientFreeman lawEnergy efficient commercialBuilding tax deduction studySeekey pointsTax returnWhether edwardsNonresidential alternativeCalculation method approvalTax court in brief johnsonv commr section 179d energy efficient building property deductionEnergy and natural resources

Tax Court In Brief | Shilgevorkyan v Comm'r | Deficiency For Disallowed Mortgage Interest Deduction; Qualified Residence Interest - Tax Authorities

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

United statesParadise valleyNatl bankTax courtIndopco incWells fargoFreeman lawHrach shilgevorkyanMortgage interest statementTax court in brief shilgevorkyanv commr deficiency for disallowed mortgage interest deduction qualified residenceFinance and bankingFinancial servicesReal estate and constructionReal estateIncome taxTax authorities

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