Tuesday, April 09, 2013

Sixth Circuit -- Mark Kerman v. CIR

Tax -- no substance to the shelter, so the penalty for understating assets applies.  Circuit split on this noted.

Mark Kerman v. CIR 
Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.

Author's SSRN page here.