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

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both of the Raby Law Office, Tempe, Ariz., examine recent cases dealing with the application of section 2036 to family limited partnerships, including Kimbell, Harper, and Strangi

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both associated with the Raby Law Office, Tempe, Ariz., examine recent cases dealing with valuation of large blocks of inventory, such as art collections and real estate holdings

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both associated with the Raby Law Office, Tempe, Ariz., discuss some recent cases dealing with taxpayers involved with real estate and the passive activity loss rules

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both of the Raby Law Office, Tempe, Ariz., examine the extent of permissible control under Strangi, Harper, and Thompson, for family limited partnerships, LLCs, and family corporations

Burgess J.W. Raby, Esq., and William L. Raby, CPA, highlight the Service's ongoing reversal in favor of the cash method of accounting for small businesses, but caution taxpayers and practitioners that the accrual method may still be useful

Burgess J.W. Raby, Esq., and William L. Raby, CPA, both of the Raby Law Office, Tempe, Ariz., examine a recent case involving an estate attempting to get a deduction for interest on loans obtained to pay the estate tax