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Search results for: “taxpayer suit”

  • Attorney Client Privilege Concepts

    Attorney Client Privilege Concepts The purpose for Attorney -client privilege is to encourage open communications between the attorney and client. Every client of every attorney-regardless of the legal advice or assistance sought-is subject to discovery demands that could reveal privileged information. Attorney-Client Privilege concepts traces the historical development of the attorney-client privilege, of court interpretations…

  • American Jurisprudence, 2d

    American Jurisprudence, 2d, Table of Contents   About the American Jurisprudence, 2d This set provides an unparalled breadth of coverage of all fields of American law-state and federal, civil and criminal, substantive and procedural. The articles collect, examine, and summarize the broad principles of American law and, at the same time, provide direct leads to…

  • Should Trusts file income tax returns to the IRS?

    Should Trusts file income tax returns to the IRS? Trusts must file a Form 1041, U.S. Income Tax Return for Estates and Trusts, for each taxable year where the trust has $600 in income or the trust has a non-resident alien as a beneficiary. However, if the trust is classified as a grantor trust, it…

  • PEOPLE OF PUERTO RICO v. RUSSELL & CO.

    PEOPLE OF PUERTO RICO v. RUSSELL & CO. United States Supreme Court 288 U.S. 476 (1933) Decided March 13, 1933. Mr. Justice STONE delivered the opinion of the Court. The people of Puerto Rico, the petitioner, brought this suit in the insular district court of San Juan, Puerto Rico, against the respondent Russell & Co.,…

  • IRS Audit Guides — Legal Research

    IRS Audit Guides — Legal Research The IRS website includes its Audit Techniques Guides (ATGs). The Guides “focus on developing highly trained examiners for a particular market segment”and “contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations.” Not surprisingly, lawsuit proceeds are a…