Question

Accounting Question (Tax Research and Procedure)

6. Give the proper citation for the following cases:

a. 2006 Tax Court decision involving buyout equity in the marital residence and the deductions for alimony

b. 2009 Court of Federal Claims decision involving retro-activity, partnerships and contingent obligations.

c. 2008 Court of Appeals decision involving the right of an un-enrolled tax preparer clients before IRS.

d. 2007 District Court involving interest paid on an underpayment of income tax being personal interest.

7. Give the proper citation for Revenue Procedure 86-41.

8. What are the AFTR and Federal Reporter citations for 97-1 USTC ~ 50,322?

9. What BNA Tax Management Portfolio contains detailed discussion of the investment credit?

10. What is the most recent revenue procedure providing information about rules under which IRS will treat the child of divorced parents as a dependent of either parent.

Answer 1

- Answer © 2006 Tod court decision involving buyout Equity in the marital residence and the deduction for alimony James Cardenas v. Debbie cardenal 2009 Court of federal claims decision involving retroactively Partnerships anel contengont obligations murlam fatims , LLC, Psm farms, LLC mosphy partners uc v. The united States. © 2008 Court of Appeals decision in volving the suight of an unerrolled tat poepatner to represent clients Before IRS. 2007 District court decision in veluting 13 came interest paid on an Onderpayment of

Encome taxe Peing personal intenere Calla hans. Commig. T.C memo 2007 - 201 - * cs Scanned with CamScanner