Tax Warrior Chronicles

Separate-Filing Wife Can’t Use Husband's Activities to Escape PAL Rules

Posted on Mon, Jan 26, 2015

Julie A. Oderio, TC Memo 2014-39

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“Real Estate Professional” - Rental Real Estate Losses

Posted on Fri, Sep 13, 2013

Guillermo Merino Jr., et ux. V.  Commissioner, TC Memo 2013-167

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Material Participation Test for “Side Business”

Posted on Thu, Sep 12, 2013

The Tax Court in Bartlett, TC Memo 2013-182 found insufficient evidence to prove that the taxpayer met any of the passive activity loss material participation tests for his second business as a bull breeder.

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