Attorney Articles

L.A. Daily Journal

• Looking ahead to 2014, April 2013
• Why aren't more lawyer's covered by pensions plans?, February 2013
• Understand the economics of a Franchise Tax Board audit, February 2013
• Estate Tax Magic: private annuities, October 2012
• US Tax Court hears cases on Professional Reliance in Tax Preparation, October 2012
• Tax Law: Is Substance Abuse an Excuse for Willful Tax Violations?, August 2012
• Life Insurance: The Powerful And Despised Tax Shelter, August 2012
• Your IRS Income Tax Audit: Know When To Say No, July 2012
• IRS: Trustees And Donees Personally Liable For Estate And Gift Taxes, June 2012
• Estate Tax March Madness: Taxpayers 3, IRS, 0 April 2012
• Individual Retirement Accounts and Living Trusts: An Uneasy Combination, June 2011
• Federal Government Targets Gift Tax Evaders, May 2011
• Non-Taxable Settlement Proceeds Require Careful Documents, April 2011
• U.S. Supreme Court Takes up Issue Of Basis, March 2011
• Challenging IRS Regulations, February 2011
• Capital Gain Tax Is Voluntary, January 2011
• Obama's Concession On Estate Taxes, December 2010
• Never Pay Income Tax On Your Retirement Plan, December 2010
• Your 4-15-11 Tax Return - It's Not Too Late To Plan, November 2010
• Zero Estate Tax Planning - Many Roads To Heaven, November 2010
• Estate Tax Planning Is Asset Protection Planning, October 2010
• IRS' Newly Fortified Weapon, October 2010
• Modifying Irrevocable Trust, September 2010
• Even After Death, Steps Can Be Taken to Lower Estate Taxes, March 2006
• Poorly Drafted Trust Could Become Subject to IRS Lien, April 2006
• Careful Counseling Can Result In a Partnership IRS Will OK, January 2006
• Court Refines Formula for Family Limited Partnerships, May 2005
• IRS Respects Well-Drawn Family Limited Partnerships, April 2004
• Stone Proves Family Limited Partnership Is Alive And Well, December 2003
• Planning Can Keep Assets Out of Debt's Bankruptcy Estate, October 2003
• New Tax Decision, Legislation Have Little Impact in California, May 2003
• Privilege Lost, Pending Legislation Would Put Limits on Attorney-Client Confidentiality, May 2003
• Self-Canceling Installment Note Can Be Powerful Planning Tool, March 2003
• Timing is Critical to Good Tax Planning Strategies, February 2002

California Tax Lawyer

• Potential Codification of "Economic Substance" Doctrine, Fall 2007
• Countryside Limited Partnership: Pro-taxpayer Decision Despite Economic Substance Attack, Winter 2008

California Trusts and Estates Quarterly

• 
  Asset Protection Planning: Attorneys as Advisors and Targets, Winter 2012
• 
  Estate Tax Planning And The Codified Economic Substance Doctrine: An Uneasy Connection, Summer 2011
• The Curious Case of QPRts: Underused and Underappreciated, Winter 2008

Journal of Tax Practice & Procedure

• S.G. Smith: Taxpayers Must Pay the Listed Transaction Penalty and Sue for a Refund, February-March 2010
• Economic Substance Doctrine: The Curious Case of Codification, April-May 2010
• Economic Substance Doctrine - Six Months After Codification, October-November 2010
• Challenging IRS Regulations: The Supreme Court's Mayo Decision, February - March 2011

Journal of Financial Service Professionals

• Federal Courts Confirm the Importance of Financial Planners to Successful Tax Planning, January 2008
• Preparer Penalties: Toughened Standard, Increased Penalties Impact Financial Service Professionals, July 2008
• The Completed Gift Asset Protection Trust, September 2011

Leimberg Information Services

• Reverse QPRTs To The Rescue, April 2009

Taxes - The Tax Magazine

• Good News (For A Change) For Professional Corporations: The Keller And Foglesong III Cases, June 1982
• Do Not Permit Deductible Employee Contributions Under Corporate Retirement Plans, May 1982
• Using The Nondiscriminatory Classification Test In Designing Qualified Plans, November 1980

Wealth Strategies Journal

• Come For The Exclusion, Stay For The Interest Rate, September 2012
• Family Limited Partnerships: Continued Success In Court, March 2012