In this episode, Rik Thakrar and Lee Wilson discuss the federal taxation of medical marijuana dispensaries. This episode discusses two Tax Court cases - Californians Helping to Alleviate Medical Problems, Inc. v. Commissioner, 128 T.C. 173 (20

Episode 11 - Deference to IRS Treasury Regulations - Part 3

Mar 21st, 2016 35m 30s

In this episode, Rik Thakrar and Lee Wilson continue their discussion of deference to treasury regulations. They discuss several cases, including Loving v. U.S., 742 F. 3d 1013 (D.C. Cir. 2014) and King v. Burwell, 576 U.S. ______ (2015).

Episode 10 - Deference to IRS Treasury Regulations - Part 2

Mar 21st, 2016 37m 54s

In this episode, Rik Thakrar and Lee Wilson continue their discussion of deference to treasury regulations. Cases discussed include Mayo Foundation v. U.S., 131 S. Ct. 704 (2011); National Cable & Telecommunications Association v. Brand X Inte

Episode 9 - Deference to IRS Treasury Regulations - Part 1

Mar 21st, 2016 30m 43s

In this episode, Rik Thakrar and Lee Wilson discuss deference to treasury regulations. Cases discussed include Skidmore v. Swift & Co., 323 U.S. 134 (1944); Chevron, U.S.A. Inc. v. NRDC Inc., 467 U.S. 837 (1984); Smiley v. Citibank, 517 U.S. 7

Episode 8 - Weimerskirch v. Commissioner, 596 F.2d 358 (9th Cir. 1979) - Part 2

Mar 21st, 2016 21m 34s

In this episode, Rik Thakrar and Lee Wilson discuss Weimerskirch v. Commissioner, 596 F. 2d 358 (9th Cir. 1979) and the burden of proof with respect to unreported income. This episode discusses the application of Weimerskircch and I.R.C. 6201.

Episode 7 - Weimerskirch v. Commissioner, 596 F.2d 358 (9th Cir. 1979) - Part 1

Mar 16th, 2016 26m 58s

In this episode, Rik Thakrar and Lee Wilson discuss Weimerskirch v. Commissioner and burden of proof with respect to unreported income cases in the Tax Court. This episode discusses both the Tax Court case and the 9th Circuit case as well as t

Episode 6 - Higbee v. Commissioner, 116 T.C. 438 (2001)- Part 3

Mar 16th, 2016 23m 34s

In this episode, Rik Thakrar and Lee Wilson discuss Higbee v. Commissioner and burden shifting in Tax Court cases. This episode discusses several post-Higbee cases, including Griffith v. Commissioner, 315 F.3d 1017, H.V. Kohler Jr. v. Commissio

Episode 1 - Branerton Corp. v. Commissioner, 61 T.C. 691 (1974)

Mar 16th, 2016 26m 20s

In this episode, Rik Thakrar and Lee Wilson discuss Branerton Corp. v. Commissioner and the Tax Court's use of informal discovery.

Episode 2 - Golsen v. Commissioner, 54 T.C. 742 (1970) - Part 1

Mar 16th, 2016 27m 10s

In this episode, Rik Thrakar and Lee Wilson begin discussion the landmark case of Golsen v. Commissioner and appellate review o Tax Court cases. This episode discusses how the history of the U.S. Tax Court and cases such as Lawrence v. Commiss

Episode 5 - Higbee v. Commissioner, 116 T.C. 438 (2001) - Part 2

Mar 16th, 2016 32m 11s

In this episode, Rik Thakrar and Lee Wilson discuss Higbee v. Commissioner and burden shifting in Tax Court cases. This episode discusses the Higbee case and application of I.R.C. 7491.

Episode 4 - Higbee v. Commissioner, 116 T.C. 438 (2001) - Part 1

Mar 16th, 2016 20m 14s

In this episode, Rik Thakrar and Lee Wilson discuss Higbee v. Commissioner and burden shifting in Tax Court cases. This episode discusses the history leading up to the enactment of I.R.C. 7491.

Episode 3- Golsen v. Commissioner, 54 T.C. 742 (1970) - Part 2

Mar 16th, 2016 29m 50s

In this episode, Rik Thrakar and Lee Wilson continue discussing Golsen v. Commissioner and appellate review of Tax Court cases. This episode discusses the application of the "Golsen Rule" and some of the cases following Golsen v. Commissioner,

Rate