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In the blogs: Start to finish

May 7, 2025
in Accounting
Reading Time: 2 mins read
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In the blogs: Start to finish
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Tax Court judges; like-kind slip-ups; estate planning and digital assets; and other highlights from our favorite tax bloggers.

Start to finish

  • Eide Bailly (https://www.eidebailly.com/taxblog): How Congress is behaving like a lazy teenager in the face of monumental tax decisions.
  • Institute on Taxation and Economic Policy (https://itep.org/category/blog/): Rampant uncertainty this year extends beyond the national economy and federal policy. Many state legislatures are declaring their tax and budget debates finished and just getting started, sometimes in the same breath.
  • The Wandering Tax Pro (http://wanderingtaxpro.blogspot.com/) Fifty years of professionally filing can be yours in “The Joy of Preparing Taxes.”

Benchmarks

  • TaxProf Blog (http://taxprof.typepad.com/taxprof_blog/): Favorite opening of the week: “Tax practice is like comedy. Timing is critical.” Of all the corners citizens must round squarely when interacting with government, the timing requirements in the Internal Revenue Code contain some of the squarest and sharpest. Did the Supreme Court’s decision in Boechler v. Commissioner sand down some of those corners?
  • HBK (https://hbkcpa.com/insights/): The Tax Court’s recent decision in Kaleb J. Pierce v. Commissioner provides guidance for valuing closely held business interests in the context of gift tax planning — and IRS scrutiny.
  • Taxnotes (https://www.taxnotes.com/procedurally-taxing): To remedy an “asymmetric information gap,” this series provides a guide to each Tax Court judge. First is Judge Patrick J. Urda, and reader input is sought for future profiles. No pejorative comments, please, but there is great interest in comments about specific practices.

In action

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