Tax Law

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Mayo Found. for Med. Educ. & Research v. United States, 2011 U.S. LEXIS 609 (U.S. Jan. 11, 2011)
Posted on 24 Jan 2011 by LexisNexis Tax Center

Mayo asserted that its medical residents were exempt from Federal Insurance Contributions Act (FICA) taxes under I.R.C. § 3121(b)(10) and that 26 C.F.R. § 31.3121(b)(1)-2(d)(3)(iii), the Treasury Department's (TD) Full-time Employee Rule... Read More

Grapevine Imps., Ltd. v. United States, 2011 U.S. App. LEXIS 4967 (Fed. Cir. Mar. 11, 2011)
Posted on 21 Mar 2011 by LexisNexis Tax Center

In Grapevine Imps. Ltd. v. United States, 2011 U.S. App. LEXIS 4967 (Fed. Cir. Mar. 11, 2011) , t he partnership asserted that the extended limitations period under former I.R.C. §§ 6229 , 6501 for an omission from gross income did not apply... Read More