Tax Court: IRS Not Immune from Using Common Sense

Tax Court: IRS Not Immune from Using Common Sense
Side note before starting: You might be interested in my write up on my tax blogging experience posted over at Going Concern. The honor for best tax quote of the day goes to Justice William O’Kelley in court case Music v. U.S.: “this statutory and regulatory framework does not immunize the IRS from using common sense.” Oh, if ...