<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	>

<channel>
	<title>Fairmark.com &#187; Court Rulings</title>
	<atom:link href="http://fairmark.com/category/news/court-rulings/feed/" rel="self" type="application/rss+xml" />
	<link>http://fairmark.com</link>
	<description>Taxes and investing in plain language</description>
	<lastBuildDate>Fri, 27 Jan 2012 22:03:45 +0000</lastBuildDate>
	<language>en</language>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
	<generator>http://wordpress.org/?v=3.1.3</generator>
		<item>
		<title>Law Professors Will Love This Case</title>
		<link>http://fairmark.com/2011/04/07/law-professors-will-love-this-case/</link>
		<comments>http://fairmark.com/2011/04/07/law-professors-will-love-this-case/#comments</comments>
		<pubDate>Thu, 07 Apr 2011 10:56:22 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[News]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1426</guid>
		<description><![CDATA[Once in a while a real head-scratcher of a tax case comes along, and they always seem to involve in one way or another the definition of a capital asset. One that happened to be decided when I was in law school (and was used as the basis for an exam question in a course [...]]]></description>
		<wfw:commentRss>http://fairmark.com/2011/04/07/law-professors-will-love-this-case/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Tax Court Says Day Trading Is Dissipation</title>
		<link>http://fairmark.com/2011/03/25/tax-court-says-day-trading-is-dissipation/</link>
		<comments>http://fairmark.com/2011/03/25/tax-court-says-day-trading-is-dissipation/#comments</comments>
		<pubDate>Fri, 25 Mar 2011 18:45:06 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Taxation of Investments]]></category>
		<category><![CDATA[Trader Taxation]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1418</guid>
		<description><![CDATA[If you find yourself owing the IRS more than you can possibly pay, you may be able to settle for a reduced amount through a procedure called an offer in compromise. The IRS doesn&#8217;t always agree, however. Among other possible reasons, they may reject an offer in compromise if it appears you dissipated assets, consuming [...]]]></description>
		<wfw:commentRss>http://fairmark.com/2011/03/25/tax-court-says-day-trading-is-dissipation/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Heard it Through the Grapevine: Pay Up!</title>
		<link>http://fairmark.com/2011/03/14/irs-heard-it-through-the-grapevine-pay-up/</link>
		<comments>http://fairmark.com/2011/03/14/irs-heard-it-through-the-grapevine-pay-up/#comments</comments>
		<pubDate>Mon, 14 Mar 2011 21:53:16 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Capital Gains]]></category>
		<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Taxation of Investments]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1406</guid>
		<description><![CDATA[A recent ruling says you've made an omission of income if you overstate the basis of an asset you sold.]]></description>
		<wfw:commentRss>http://fairmark.com/2011/03/14/irs-heard-it-through-the-grapevine-pay-up/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Mom Pays, Daughter Deducts</title>
		<link>http://fairmark.com/2011/01/04/mom-pays-daughter-deducts/</link>
		<comments>http://fairmark.com/2011/01/04/mom-pays-daughter-deducts/#comments</comments>
		<pubDate>Tue, 04 Jan 2011 15:51:56 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[News]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1314</guid>
		<description><![CDATA[The Tax Court rules in a case where a daughter claimed a deduction for expenses paid by her mother.]]></description>
		<wfw:commentRss>http://fairmark.com/2011/01/04/mom-pays-daughter-deducts/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Deduction Goes Up in Smoke</title>
		<link>http://fairmark.com/2010/11/08/deduction-goes-up-in-smoke/</link>
		<comments>http://fairmark.com/2010/11/08/deduction-goes-up-in-smoke/#comments</comments>
		<pubDate>Mon, 08 Nov 2010 15:37:40 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[General Taxation]]></category>
		<category><![CDATA[News]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=1157</guid>
		<description><![CDATA[Zero deduction when donating a home to the local fired department.]]></description>
		<wfw:commentRss>http://fairmark.com/2010/11/08/deduction-goes-up-in-smoke/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Friday Wrapup</title>
		<link>http://fairmark.com/2010/07/23/friday-wrapup-6/</link>
		<comments>http://fairmark.com/2010/07/23/friday-wrapup-6/#comments</comments>
		<pubDate>Fri, 23 Jul 2010 15:05:52 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[IRS Guidance]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Taxation of Investments]]></category>
		<category><![CDATA[Trader Taxation]]></category>
		<category><![CDATA[wrapup]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=826</guid>
		<description><![CDATA[Tax news for the past week included court cases of interest to investors and traders.]]></description>
		<wfw:commentRss>http://fairmark.com/2010/07/23/friday-wrapup-6/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Stock Loan Treated as Sale</title>
		<link>http://fairmark.com/2010/07/23/stock-loan-treated-as-sale/</link>
		<comments>http://fairmark.com/2010/07/23/stock-loan-treated-as-sale/#comments</comments>
		<pubDate>Fri, 23 Jul 2010 13:42:03 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Capital Gains]]></category>
		<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Taxation of Investments]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=818</guid>
		<description><![CDATA[The Tax Court has ruled against billionaire Philip Anschutz in a case where a stock loan was combined with a prepaid variable forward contract.]]></description>
		<wfw:commentRss>http://fairmark.com/2010/07/23/stock-loan-treated-as-sale/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Part-Time Gambler Is Professional</title>
		<link>http://fairmark.com/2010/07/20/part-time-gambler-professiona/</link>
		<comments>http://fairmark.com/2010/07/20/part-time-gambler-professiona/#comments</comments>
		<pubDate>Tue, 20 Jul 2010 14:36:24 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[Trader Taxation]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=784</guid>
		<description><![CDATA[A new case demonstrates that a gambler or trader can be considered to have a business even if he pursues the activity part-time.]]></description>
		<wfw:commentRss>http://fairmark.com/2010/07/20/part-time-gambler-professiona/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Snipes Sentence Upheld</title>
		<link>http://fairmark.com/2010/07/17/snipes-sentence-upheld/</link>
		<comments>http://fairmark.com/2010/07/17/snipes-sentence-upheld/#comments</comments>
		<pubDate>Sat, 17 Jul 2010 16:14:12 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[News]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=771</guid>
		<description><![CDATA[A federal appeals court has upheld the three-year sentence of Wesley Snipes for willful failure to file income tax returns. Best known for playing the title role in the Blade trilogy of movies, Snipes earned some $34 million from 1999 to 2004 but failed to file income tax returns for those years. While Snipes is [...]]]></description>
		<wfw:commentRss>http://fairmark.com/2010/07/17/snipes-sentence-upheld/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Friday Wrapup</title>
		<link>http://fairmark.com/2010/07/09/friday-wrapup-5/</link>
		<comments>http://fairmark.com/2010/07/09/friday-wrapup-5/#comments</comments>
		<pubDate>Fri, 09 Jul 2010 15:00:06 +0000</pubDate>
		<dc:creator>Kaye Thomas</dc:creator>
				<category><![CDATA[Court Rulings]]></category>
		<category><![CDATA[IRS Guidance]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA[News]]></category>
		<category><![CDATA[wrapup]]></category>

		<guid isPermaLink="false">http://fairmark.com/?p=659</guid>
		<description><![CDATA[Tax developments were a little slow for this shortened holiday week, but we managed to find several interesting topics to cover, including a court ruling on exempt status for an organization formed for the purpose of . . . well, you&#8217;ll just have to read on. Reminder: The new 2010 edition of our book Consider Your Options is [...]]]></description>
		<wfw:commentRss>http://fairmark.com/2010/07/09/friday-wrapup-5/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
	</channel>
</rss>

