Comments on Kagen Confirmation Hearings
Posted on July 1st, 2010 by bunilaw
This comment is related to constitutional law rather than tax. However, constitutional law underlies all areas of law, including tax law.
On Tuesday June 29, Senator Grassley quoted roughly from the Declaration of Independence to the effect that we are all endowed by a creator with certain rights. He also quoted from a Supreme Court case [...]
Can U.S. President’s Salary Be Taxed by States?
Posted on May 19th, 2010 by bunilaw
The Times published an interesting article that suggested President Obama’s salary could be taxed by states where he did official business in 2009. However, the President’s salary is probably exempt from taxation by the states.
In 1819, McCulloch v. Maryland began a long line of Supreme Court cases that established broad principles of federal immunity from [...]
IRS is Wrong on Standard Deduction
Posted on March 4th, 2010 by bunilaw
Dual status aliens in New York or Vermont get the standard deduction despite what IRS says.
If you are a non-resident alien for part of the tax year and a resident alien for the other part, the IRS tells you you can’t take the standard deduction (see, e.g., Pub 519, p33 rev. Apr14/09). Don’t listen to [...]
New York state income tax audit Q&A
Posted on January 28th, 2010 by bunilaw
If you’re a salaried employee and perform any work in New York state you are subject to New York state income tax. Executives and other highly compensated individuals are common targets for audit.
If you move in or out of New York state in conjunction with the sale of a business or a contract to end [...]
Wall Street Journal Misleading about Tuition Deduction Case
Posted on January 13th, 2010 by bunilaw
A Wall Street Journal article by Laura Saunders misleads taxpayers into thinking that a recent tax court case makes it easier to deduct the cost of an MBA.
The article, Nurse Outduels IRS over MBA Tuition, appeared in the January 9, 2010 education section. Ms. Saunders opens by reporting that the taxpayer got a ruling “that [...]