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Court of Appeals Reverses Tax Court s Farhy Decision, But Opportunities Remain to Challenge Penalties for Failures to Report Foreign Gifts | Kelley Drye & Warren LLP

Court of Appeals Reverses Tax Court s Farhy Decision, But Opportunities Remain to Challenge Penalties for Failures to Report Foreign Gifts | Kelley Drye & Warren LLP
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Tax Court: Conservation Easement Proceeds Regulation Is Procedurally Invalid Under APA | Holland & Knight LLP

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.

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