Palmolive Building Investors v. Commissioner of Internal Revenue: Tax Court Holds Partnership Not Entitled to Charitable Contribution Deduction

In Palmolive Building  Investors, LLC, DK Palmolive Building Investors Participants, LLC, Tax Matters Partners v. Commissioner of Internal Revenue, the Tax Court ruled that a partnership was not entitled to a charitable contribution deduction for a façade easement on a building since the contribution did not meet perpetuity requirements and … Continue reading

When the IRS Disagrees With a Court, by Jasper Cummings

Jasper Cummings has published his article, “When the IRS Disagrees With a Court.” The summary is as follows:

In this report, Cummings investigates the IRS’s long-standing practice of issuing acquiescences and non-acquiescences to court decisions. He concludes that although a non-acquiescence to an unappealed adverse holding seems unfair to other

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Replacing Charity: Why the IRS Denies Tax Exemption to 501(C)(3) Applicants by Terri Helge

Professor Terri Helge has made available for download her article, “Replacing Charity: Why the IRS Denies Tax Exemption to 501(C)(3) Applicants,” vol. 42, no. 5 (Sept./Oct. 2017). The Abstract is as follows:

New charitable organizations generally must file an application for exemption (Form 1023) and await approval from the Internal Revenue

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Waiting for the Other Shoe, by Russell Willis

Russell Willis has published his article, Waiting for the Other Shoe., in Tax Notes. The Abstract is as follows:

Russell A. Willis III argues that the logic in the Tax Court’s Estate of Dieringer decision is flawed and that while the Ninth Circuit may reverse, the executor’s troubles may be

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Quinton Weinstein

Associate Editor


George Washington University, Columbian College of Arts and Sciences, B.A. in History, 2019 (expected)

Quinton is currently an undergraduate Junior at GWU studying History. Quinton most recently interned doing criminal defense work.

Pooja joined Wealth Strategies Journal in 2017.… Continue reading