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    The Supreme Court passes on most of the cases it is invited to decide, but appellate court splits are often the key to a Supreme Court opinion. Following the 5th Circuit Court of Appeals holding in...

Meadows Collier congratulates Charles M. Meadows, Jr. and Josh O. Ungerman on their selection as inaugural members of the “D Best Lawyers Hall of Fame”.  Created by D Magazine, the Hall of Fame honors 50 lawyers...

Rare Taxpayer Victory in Case Involving the Strict Substantiation under Section 274(d).Nelson v. Commissioner, Docket no. 892-19 (no precedential effect).    Of the four cases the Tax Court decided this...

An IRS legal memorandum involving a grantor-retained annuity trust (GRAT) released on December 30, 2021, should be a wake-up call to taxpayers and tax professionals. The memorandum blows up the taxpayer’s GRAT by...

On February 15, 2022, the IRS announced that it had changed its form (Form 14457) for making a voluntary disclosure with the IRS. We previously wrote about the IRS voluntary disclosure...