Burgess J.W. Raby, Esq., and William L. Raby, CPA, both associated with the Raby Law Office, Tempe, Ariz., discuss the availability of section 165 loss deductions for costs incurred before transactions or partnership interests are abandoned

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both associated with the Raby Law Office, Tempe, Ariz., discuss the tax aspects of the latest decision in Tillman, which deals with who is entitled to the proceeds from a corporate-owned life insurance policy on a rank-and-file employee

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both associated with the Raby Law Office, Tempe, Ariz., discuss the Falconwood case, which deals with the conversion of a subchapter C corporation to a subchapter S corporation

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both associated with the Raby Law Office, Tempe, Ariz., discuss cases concerning the treatment of S corporation debt vis-a-vis shareholder tax basis for purposes of deducting losses