The Tax Man Cometh

April 2000
Journal of Financial Planning;Apr2000, Vol. 13 Issue 4, p31
Academic Journal
This article cites several tax court cases for 1999 in the U.S. It mentions the case of a former budget analyst in the Treasury Department who tried to deduct the cost of visiting prostitutes and brothels as a business expense related to his research for a novel. The tax court ruled the legitimacy of some of the expenses. Another case cites a prisoner who unsuccessfully tried to lift his occupation on his federal tax return as beggar and that he was entitled to earn an income credit. The last case was about a seasoned tax accountant convicted of willfully failing to file his tax returns for 13 straight years. He claimed that he failed to file because of a neurological disorder, but the Court ruled that he'd still managed to run a successful practice and lead a good home life during those years.


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