Kimberly B. Tyson
Bargain-Sale Pitfalls and the “Eerie Veneer” of NCMA’s “Madonna and Child in a Landscape”
On February 18th, the Center for Art Law is sponsoring a lecture by Deborah Gerhard, the Paul B. Eaton Distinguished Professor of Law at UNC School of Law.…
Recognition by the Tax Court That Domestic Abuse Permeates Socioeconomic Strata
The recent “innocent spouse” tax case of Zaheen v. Commissioner, T.C. Memo. 2026-7, is noteworthy in two respects. One, it reminds us that abuse permeates…
Substantiating Charitable Giving: Sibling Rivalry?
On January 6, 2026, in Gibson v. Commissioner, T.C. Sum. Op. 2026-1 (a nonappealable “S” case), the Tax Court sustained the IRS’s disallowance of a…
The Spirit of Giving: NCBA’s New U.S. Tax Court Calendar Call Program
Of the three forums for judicial review of a federal tax dispute, only the Tax Court is a pre-payment forum, meaning a taxpayer can have a tax case heard by…