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Unusually Important Federal Tax Cases: What Attorneys Need to Know

SKU: TAX6800
Total Credits
2 - 2.5
Price$125
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Description

This CLE program covers six federal taxation cases of recent vintage that are important for tax attorneys to commit to memory. Business law attorneys, who often find themselves in federal taxation deep water, can benefit from this Program because they will gain appreciation of the way federal tax law may change through court opinions in contrast to Congressional legislation and Department of Treasury tax regulation writing.

The cases together cover following taxation topics:

  • Valuation of family held S corporation stock for transfer taxation purposes
  • Limits on IRS power to dictate income tax accounting methods
  • Taxpayer affirmative use of the substance over form doctrine and closely related step transaction doctrine
  • Money manager gains broadly characterized as self-employment earnings subject to the 2010 3.8% Obamacare Medicare tax increase on high earners
  • One $10,000 penalty per non-willfully botched annual Foreign Bank Account Report, not $10,000 per offshore account
  • Tremendous penalty for willfully botched annual Foreign Bank Account Report

Lecturer Bio

Robert S. Schwartz,, Esq.

Robert S. Schwartz, Esq. was born in Hazleton, Pennsylvania, Bob Schwartz began his career by serving nearly five years in the Corporate Reorganization Branch of the Internal Revenue Service, National Office of Chief Counsel, in Washington D.C. Bob is admitted to practice law in New York, Florida, New Jersey, and Pennsylvania, and before the United States Tax Court. His areas of legal expertise are as follows: Taxation, Trusts and Estates, Corporate Law, Commercial Transactions, Finance.

Bob has served as the Chair of the New Jersey Bar Association Section on Taxation Law, as Chair of the Partnership Taxation Committee and on the New Jersey State Bar Association's Supreme Court Committee on the Tax Court. He also served on the tax committees of the New Jersey Chamber of Commerce and the New Jersey Business and Industry Association. He is the author of numerous articles in national publications and a frequent lecturer and speaker on a broad spectrum of taxation subjects and topics. He was appointed to the editorial board of The Practical Tax Lawyer in 2018. Bob has had a peer-reviewed AV rating since 2009.

Bob has graduated from Temple University James E. Beasley School of Law, Philadelphia, Pennsylvania , Duquesne University School of Law, Pittsburgh, Pennsylvania.



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