SSRN logo
Public User
Advanced Search

Burgess J. W. Raby

Raby Law Offices

2164 E. Broadway Rd. #280

Tempe, AZ 85282-1784

United States

University of Arizona - James E. Rogers College of Law

Adjunct Assistant Professor

P.O. Box 210176

Tucson, AZ 85721-0176

United States

Arizona State University - College of Law

Adjunct Professor of Law

Box 877906

Tempe, AZ 85287-7906

United States

  • Raby Law Offices

    • Email
    • Tel: 480-967-1501
    • Fax: 480-967-0975
SCHOLARLY PAPERS

156

DOWNLOADS

0

CITATIONS

0

Scholarly Papers (156)

Actions:
Email selected abstracts
1.

Cost of Goods Components are Not 'Deductions'

Tax Notes, Vol. 118, No. 8, February 18, 2008
Posted: 15 Feb 2008
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

2.

Life Care Payments vs. Long-Term Care Insurance Premiums

Tax Notes, Vol. 117, No. 12, December 17, 2007
Posted: 14 Dec 2007
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

3.

Taxpayer Advocates - A Threatened Species?

Tax Notes, Vol. 117, No. 4, October 22, 2007
Posted: 19 Oct 2007
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

4.

Tefra Partnerships vs. Small Partnerships

Tax Notes, Vol. 115, No. 10, June 4, 2007
Posted: 01 Jun 2007
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

5.

Attorney Fees and Private Annuity Rules

Tax Notes, Vol. 114, No. 3, January 22, 2007
Posted: 19 Jan 2007
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

6.

The 'Update' That 'Upends' Use of the Private Annuity

Tax Notes, Vol. 113, No. 11, December 11, 2006
Posted: 08 Dec 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

7.

The Tax Court's Offset Jurisdiction - Or Lack Thereof

Tax Notes, Vol. 113, No. 9, November 27, 2006
Posted: 24 Nov 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

8.

Effect of Criminal Tax Fraud Case on Civil Liability

Tax Notes, Vol. 113, No. 6, November 6, 2006
Posted: 03 Nov 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

9.

Penalty Protection Tax Opinions and Work Product Privilege

Tax Notes, Vol. 113, No. 4, October 23, 2006
Posted: 20 Oct 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

10.

Contingent Fees and Circular 230

Tax Notes, Vol. 111, No. 1, April 3, 2006
Posted: 31 Mar 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

11.

Property Contributions: The Devil Is in the Details

Tax Notes, Vol. 110, No. 11, March 20, 2006
Posted: 17 Mar 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

12.

The Tax Law and Victims of Nontax Crimes

Tax Notes, Vol. 110, No. 10, March 13, 2006
Posted: 11 Mar 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

13.

The Clergy and the Tax Collector

Tax Notes, Vol. 110, No. 9, March 6, 2006
Posted: 03 Mar 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

14.

When Is a Return Sufficient? And What Does 'Sufficient' Mean?

Tax Notes, Vol. 110, No. 8, February 27, 2006
Posted: 24 Feb 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

15.

Demolition Loss or Something Else?

Tax Notes, Vol. 110, No. 5, February 6, 2006
Posted: 03 Feb 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

16.

Loss Deductions When Transactions or Partnership Interests Are Abandoned

Tax Notes, Vol. 110, No. 4, January 30, 2006
Posted: 28 Jan 2006
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

17.

Tax Problems with Home Purchases when Relocating Employees

Tax Notes, Vol. 109, No. 12, December 19, 2005
Posted: 16 Dec 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

18.

Wachovia, OfficeMax, and Clear Language vs. IRS Interpretation

Tax Notes, Vol. 109, No. 11, December 12, 2005
Posted: 09 Dec 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

19.

Estate Tax Discounts on Retirement Plan Assets

Tax Notes, Vol. 109, No. 10, December 5, 2005
Posted: 02 Dec 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

20.

Unexpected Consequences of Stock Options and Restricted Stock

Tax Notes, Vol. 109, No. 9, November 28, 2005
Posted: 25 Nov 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

21.

Substance vs. Form: The Taxpayer Catch-22

Tax Notes, Vol. 109, No. 8, November 21, 2005
Posted: 21 Nov 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

22.

Corporate Life Insurance Proceeds as Part of Stock Value When There is a Redemption Agreement

Tax Notes, Vol. 109, No. 7, November 14, 2005
Posted: 11 Nov 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

23.

Loan from Supplier or Gross Income?

Tax Notes, Vol. 109, No. 6, November 7, 2005
Posted: 05 Nov 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

24.

Education Deductions for the Employed Professional

Tax Notes, Vol. 109, No. 4, October 24, 2005
Posted: 20 Oct 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

25.

A Funny Thing Happened on the Way to an S Corporation

Tax Notes, Vol. 109, No. 2, October 10, 2005
Posted: 07 Oct 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

26.

Partners, Partnerships, and Statutes of Limitation

Tax Notes, Vol. 109, No. 1, October 3, 2005
Posted: 30 Sep 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

27.

The IRS's Ability to Reduce Refunds by Amounts Owed

Tax Notes, Vol. 108, No. 14, September 26, 2005
Posted: 22 Sep 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

28.

Painting Accounting Practitioners into a Tax Practice Corner

Tax Notes, Vol. 108, No. 13, September 19, 2005
Posted: 16 Sep 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

29.

Golden Parachutes, Change of Control, and Section 83(b) Elections

Tax Notes, Vol. 107, No. 13, June 27, 2005
Posted: 24 Jun 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

30.

Bootstrap Sale to Key People Survives Attack

Tax Notes, Vol. 107, No. 12, June 20, 2005
Posted: 17 Jun 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

31.

Reflecting Tax on Built-In Gain When Valuing Stock

Tax Notes, Vol. 107, No. 11, June 13, 2005
Posted: 10 Jun 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

32.

Penalty Protection for the Taxpayer: Circular 230 and the Code

Tax Notes, Vol. 107, No. 10, June 6, 2005
Posted: 05 Jun 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

33.

Life Insurance Without an 'Insurable Interest'

Tax Notes, Vol. 107, No. 7, May 30, 2005
Posted: 30 May 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

34.

Unallocated Spousal and Child Support Payments Pendente Lite

Tax Notes, Vol. 107, No. 8, May 23, 2005
Posted: 24 May 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

35.

Summary Judgment vs. Declaratory Judgment

Tax Notes, Vol. 107, No. 7, May 16, 2005
Posted: 13 May 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

36.

'Hunt Now on the Pay-Never Plan'

Tax Notes, Vol. 107, No. 5, May 2, 2005
Posted: 29 Apr 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

37.

Shareholder Loans and Basis in S Corporations

Tax Notes, Vol. 107, No. 4, April 25, 2005
Posted: 22 Apr 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

38.

Was the Interest Paid 'on Account of' the Accident?

Tax Notes, Vol. 106, No. 10, March 7, 2005
Posted: 18 Apr 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

39.

Costs of Deals That Don't Get Done

Tax Notes, Vol. 107, No. 2, April 11, 2005
Posted: 11 Apr 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

40.

Loans to and from Shareholders: My Pocket or Yours?

Tax Notes, Vol. 107, No. 1, April 4, 2005
Posted: 01 Apr 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

41.

No Penalty for Failure to Comply with IRS Summons, But...

Tax Notes, Vol. 106, No. 9, February 28, 2005
Posted: 25 Feb 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

42.

Related Parties, Tax-Deferred Sales, and Cashing Out

Tax Notes, Vol. 106, No. 8, February 21, 2005
Posted: 19 Feb 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

43.

What Services Render Property Rentals Not Passive?

Tax Notes, Vol. 106, No. 7, February 14, 2005
Posted: 11 Feb 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

44.

Stock Ownership Tax Attribution and Siblings

Tax Notes, Vol. 106, No. 6, February 7, 2005
Posted: 04 Feb 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

45.

Frivolity, Tax Practitioners, and the Tax Law

Tax Notes, Vol. 106, No. 5, January 31, 2005
Posted: 28 Jan 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

46.

Taxpayer Testimony as Credible Evidence

Tax Notes, Vol. 106, No. 4, January 24, 2005
Posted: 21 Jan 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

47.

Treaties, Tribes, and Income Tax

Tax Notes, Vol. 106, No. 3, January 17, 2004
Posted: 14 Jan 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

48.

Confidence Levels, Circular 230, and Pracititioner Penalties

Tax Notes, Vol. 106, No. 2, January 10, 2005
Posted: 08 Jan 2005
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

49.

Payroll Tax Penalties for Doing Good and for Delegating

Tax Notes, Vol. 105, No. 13, December 20, 2004
Posted: 17 Dec 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

50.

Vows of Poverty and the Tax Collector

Tax Notes, Vol. 105, No. 11, December 6, 2004
Posted: 03 Dec 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

51.

Moral Righteousness and Tax Deductions

Tax Notes, Vol. 105, No. 9, November 22, 2004
Posted: 19 Nov 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

52.

Civil Settlements and Section 1341 Credits

Tax Notes, Vol. 105, No. 8, November 15, 2004
Posted: 12 Nov 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

53.

The Old Deferred Compensation is Dead

Tax Notes, Vol. 105, No. 7, November 6, 2004
Posted: 05 Nov 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

54.

Jobs Act Penalty Provisions and Tax Practitioners

Tax Notes, Vol. 105, No. 5, p. 675, November 1, 2004
Posted: 29 Oct 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

55.

Tax Savings Through Multiple Small Corporations

Tax Notes, Vol. 105, No. 4, p. 555, October 25, 2004
Posted: 24 Oct 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

56.

Unreasonable Compensation and the Role of the Tax Practitioner

Tax Notes, Vol. 105, No. 3, p. 331, October 18, 2004
Posted: 15 Oct 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

57.

Abolishing the Mailbox Rule for Tax Documents

Tax Notes, Vol. 105, No. 2, p. 193, October 11, 2004
Posted: 08 Oct 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

58.

Partner Expenses and the Tax Collector

Tax Notes, Vol. 105, No. 1, p. 65, October 4, 2004
Posted: 01 Oct 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

59.

Revisiting the Facts When the Tax Law Changes

Tax Notes, Vol. 104, No. 14, p. 1519, September 27, 2004
Posted: 24 Sep 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

60.

Getting the IRS to Pay the Costs of a Tax Controversy

Tax Notes, Vol. 104, No. 2, p. 173, July 12, 2004
Posted: 03 Aug 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

61.

Work-Product Doctrine and the Nonlawyer Tax Practitioner

Tax Notes, Vol. 104, No. 3, p. 271, July 19, 2004
Posted: 16 Jul 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

62.

Retroactive Restoration of NOLs 'Inherited' by the Bankruptcy Estate

Tax Notes, Vol. 103, No. 13, p. 1629, June 28, 2004
Posted: 25 Jun 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

63.

Imputing Interest Between Corporation and Shareholder

Tax Notes, Vol. 103, No. 12, p. 1497, June 21, 2004
Posted: 22 Jun 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

64.

Market Absorption Discount and Tax Valuations

Tax Notes, Vol. 103, No. 10, p. 1247, June 7, 2004
Posted: 07 Jun 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

65.

Duty of Consistency: Facts vs. Law

Tax Notes, Vol. 103, No. 9, p. 1131, May 31, 2004
Posted: 28 May 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

66.

Taxation of Net Income? Don't Bet on It!

Tax Notes, Vol. 103, No. 8, p. 993, May 24, 2004
Posted: 21 May 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

67.

A Taxpayer Right Without a Remedy?

Tax Notes, Vol. 103, No. 7, p. 855, May 17, 2004
Posted: 14 May 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

68.

People Leasing and Payroll Tax Liability

Tax Notes, Vol. 103, No. 6, p. 681, May 10, 2004
Posted: 07 May 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

69.

Practitioner 'Due Diligence' and Listed Transactions

Tax Notes, Vol. 103, No. 53, p. 553, May 3, 2004
Posted: 30 Apr 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

70.

Self-Charged Rent and the Taxpayer Involved with Real Estate

Tax Notes, Vol. 103, No. 3, p. 327, April 19, 2004
Posted: 17 Apr 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

71.

Artists, Tax Collectors, and Private Foundations

Tax Notes, Vol. 103, No. 2, p. 195, April 12, 2004
Posted: 10 Apr 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

72.

Late Returns and Tax Refunds

Tax Notes, Vol. 103, No. 1, p. 85, April 5, 2004
Posted: 02 Apr 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

73.

Tax Problems of Cohabiting Clients

Tax Notes, Vol. 102, No. 13, p. 1635, March 29, 2004
Posted: 26 Mar 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

74.

A Foolish Consistency in Filing Positions

Tax Notes, Vol. 102, No. 12, p. 1507, March 22, 2004
Posted: 19 Mar 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

75.

IRS Tries to Stretch 'In Connection with the Reacquisition of Its Stock'

Tax Notes, Vol.102, No. 11, p. 1369, March 15, 2004
Posted: 12 Mar 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

76.

The Medical Expense Portion of Payments to Retirement Communities

Tax Notes, Vol. 102, No. 10, p. 1237, March 8, 2004
Posted: 05 Mar 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

77.

Second Thoughts After Settling Tax Controversies

Tax Notes, Vol. 102, No. 9, p. 1117, March 1, 2004
Posted: 28 Feb 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

78.

Catch-22 in 'Reasonable Expectations' of Privilege and Confidentiality

Tax Notes, Vol. 102, No. 8, p. 1009, February 23, 2004
Posted: 20 Feb 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

79.

Emotional Distress, Mental vs. Physical Illness, and Section 104

Tax Notes, Vol. 102, No. 7, p. 885, February 16, 2004
Posted: 13 Feb 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

80.

Challenging Substantive Tax Issues in Collection Due Process Cases

Tax Notes, Vol. 102, No. 6, p. 757, February 9, 2004
Posted: 06 Feb 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

81.

How Taxpayers Can Void Their Penalty Protection 'Insurance'

Tax Notes, Vol. 102, No. 4, p. 507, January 26, 2004
Posted: 23 Jan 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

82.

Full Disclosure and the Adequacy of Refund Claims

Tax Notes, Vol. 102, No. 3, p. 375, January 19, 2004
Posted: 18 Jan 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

83.

Furnaces, Funerals, and Complete Dominion Over Amounts Received

Tax Notes, Vol. 102, No. 2, p. 231, January 12, 2004
Posted: 09 Jan 2004
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

84.

The Do-It-Yourself Medical Insurance Alternative

Tax Notes, Vol. 101, No. 12, p. 1423, December 22, 2003
Posted: 20 Dec 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

85.

Tax Symmetry When Death Discharges Debt

Tax Notes, Vol. 101, No. 11, p. 1299, December 15, 2003
Posted: 13 Dec 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

86.

Tax Refund Claim Class Actions - Past, Present, and Future

Tax Notes, Vol. 101, No. 10, p. 1199, December 8, 2003
Posted: 06 Dec 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

87.

'Other' Tax Issues When a Tax Case Goes to Court

Tax Notes, Vol. 101, No. 9, p. 1097, December 1, 2003
Posted: 30 Nov 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

88.

Severance Pay and the Imposition of FICA or SE Tax

Tax Notes, Vol. 101, No. 8, p. 999, November 24, 2003
Posted: 21 Nov 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

89.

The Power and Responsibility of Form 2848

Tax Notes, Vol. 101, No. 7, p. 871, November 17, 2003
Posted: 14 Nov 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

90.

Does Bankruptcy Rule Out Offers-in-Compromise?

Tax Notes, Vol. 101, No. 6, p. 739, November 10, 2003
Posted: 08 Nov 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

91.

BIGs, BILs, and Sections 1374, 338, and 382

Tax Notes, Vol. 101, No. 5, p. 621, November 3, 2003
Posted: 31 Oct 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

92.

Working Condition Fringes: Fishing Trips to Telecommuting

Tax Notes, Vol. 101, No. 4, p. 503, October 27, 2003
Posted: 24 Oct 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

93.

When Is an Opinion Preferable to Requesting an IRS Ruling?

Tax Notes, Vol. 101, No. 3, p. 367, October 20, 2003
Posted: 17 Oct 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

94.

Tax Tarnish on the Golden Parachute

Tax Notes, Vol. 30, No. 2, October 13, 2003; not appropriate for ARN - removed per Ross - 10/17/03 - Gail P.
Posted: 10 Oct 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

95.

Corporate Deficiency Rate Now Four Times the Refund Rate

Tax Notes, Vol. 101, No. 1, p. 87, October 6, 2003
Posted: 03 Oct 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

96.

Excludability of Tax Loss Reimbursements

Tax Notes, Vol. 100, No. 13, p. 1689, September 29, 2003
Posted: 26 Sep 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

97.

Permissible Control in FLPs, LLCs, and Family Corporations

Tax Notes, Vol. 100, No. 12, p. 1555, September 22, 2003
Posted: 19 Sep 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

98.

Reasonable Compensation, Expert Witnesses, and the Tax Practitioner

Tax Notes, Vol. 100, No. 11, p. 1415, September 15, 2003
Posted: 12 Sep 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

99.

Qualified Offers and Settlement Strategy

Tax Notes, Vol. 100, No. 8, p. 1033, August 25, 2003
Posted: 25 Aug 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

100.

Tax Status of Gifts That May Be Compensatory

Tax Notes, Vol. 100, No. 7, p. 925, August 18, 2003
Posted: 16 Aug 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

101.

Gift Tax Effect of Valuation Adjustment Clauses

Tax Notes, p. 225, January 13, 2003
Posted: 13 Aug 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

102.

Robinson: 'Included' Means 'Includible' in Section 83(h)

Tax Notes, Vol. 100, No. 6, p. 799, August 11, 2003
Posted: 08 Aug 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

103.

New Tax Laws and Choice of the Small Business Entity

Tax Notes, Vol. 99, No. 11, p. 1647, June 16, 2003
Posted: 14 Jun 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

104.

Self-Employment Income of LLC 'Partners'

Tax Notes, Vol. 99, No. 10, p. 1499, June 9, 2003
Posted: 06 Jun 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

105.

Multiple Homes But No Principal Residence?

Tax Notes, Vol. 99, No. 9, p. 1363, June 2, 2003
Posted: 30 May 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

106.

Income Tax Aspects of Inherited Variable Annuity Contracts

Tax Notes, Vol. 99, No. 7, p. 1035, May 19, 2003
Posted: 17 May 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

107.

Return Filing Dates and the Statute of Limitations

Tax Notes, Vol. 99, No. 6, p. 855, May 12, 2003
Posted: 09 May 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

108.

Seeking Deductions in Owners' Equity Transactions

Tax Notes, Vol. 99, No. 5, p. 685, May 5, 2003
Posted: 02 May 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

109.

Protecting the Protective Refund Claim

Tax Notes, Vol. 99, No. 4, p. 529, April 28, 2003
Posted: 25 Apr 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

110.

Deposits or Tax Payments: The Why and the Wherefore

Tax Notes, Vol. 99, No. 3, p. 389, April 21, 2003
Posted: 18 Apr 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

111.

Credit Elect Overpayments and Interest Calculations

Tax Notes, Vol. 99, No. 2, p. 253, April 14, 2003
Posted: 11 Apr 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

112.

When the IRS Repudiates Agreements With Taxpayers

Tax Notes, Vol. 99, No. 1, p. 97, April 7, 2003
Posted: 08 Apr 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

113.

Membership Nonprofits Converting to For-Profits or Being Sold

Tax Notes, Vol. 98, No. 14, p. 2011, March 31, 2003
Posted: 28 Mar 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

114.

A Home to Be Away From

Tax Notes, Vol. 98, No. 13, p. 1867, March 24, 2003
Posted: 21 Mar 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

115.

Donative Intent and the Gift Tax

Tax Notes, Vol. 98, No. 11, p. 1547, March 10, 2003
Posted: 07 Mar 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

116.

It May Begin There, but When Does Charity End at Home?

Tax Notes, Vol. 98, No. 10, p. 1391, March 3, 2003
Posted: 28 Feb 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

117.

Section 2036 and the Family Limited Partnership

Tax Notes, Vol. 98, No. 9, p. 1241, February 24, 2003
Posted: 21 Feb 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

118.

Getting a Deduction on Loans to Finance Estate Tax

Tax Notes, Vol. 98, No. 8, p. 1115, February 17, 2003
Posted: 14 Feb 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

119.

Section 304: A Loophole Closer, But Itself a Loophole

Tax Notes, Vol. 98, No. 7, p. 967, February 10, 2003
Posted: 07 Feb 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

120.

Credible Evidence Shifts Burden of Proof

Tax Notes, Vol. 98, No. 5, p. 725, February 3, 2003
Posted: 31 Jan 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

121.

Tax Practitioners and the Dividend Exclusion

Tax Notes, p. 553, January 27, 2003
Posted: 24 Jan 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

122.

Income for Income Tax May Not Be Wages for Payroll Tax

Tax Notes, p. 369, January 20, 2003
Posted: 17 Jan 2003
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

123.

Timely Mailing - the Often Missing Evidence

Tax Notes, Vol. 97, No. 12, p. 1589, December 23, 2002
Posted: 20 Dec 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

124.

Practitioners Provide Taxpayers with Penalty Insurance

Tax Notes, Vol. 97, No. 11, P. 1327, December 9, 2002
Posted: 06 Dec 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

125.

Taxpayer Repayments and the Tax Benefit Rule

Tax Notes, Vol. 97, No. 10, p. 1183, December 2, 2002
Posted: 06 Dec 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

126.

Calculating Estate Tax Charitable Deductions

Tax Notes, Vol. 97, No. 6, November 11, 2002
Posted: 07 Nov 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

127.

Directing a 'Self-Directed' IRA

Tax Notes, Vol. 97, No. 5, November 4, 2002
Posted: 31 Oct 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

128.

Class Action Income Tax Litigation

Tax Notes, Vol. 97, No. 4, October 28, 2002
Posted: 24 Oct 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

129.

Recent TEFRA Partnership Cases Clarify Some Murky Rules

Tax Notes, Vol. 95, No. 2, October 14, 2002
Posted: 11 Oct 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

130.

Tax Practitioner Standards and Professional Self-Discipline

Tax Notes, Vol. 96, No. 15, October 7, 2002
Posted: 04 Oct 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

131.

Some Thoughts on the Parsonage Exemption Imbroglio

Tax Notes, Vol. 96, No. 11, September 9, 2002
Posted: 05 Sep 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

132.

Getting Damages When the IRS Discloses Return Information

Tax Notes, Vol. 96, No. 7, August 12, 2002
Posted: 08 Aug 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

133.

Capital Gain for Assignments of Future Income

Tax Notes, Vol. 96, No. 6, August 5, 2002
Posted: 31 Jul 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

134.

Deducting a Loss on Sale of a Personal Residence

Tax Notes, Vol. 95, No. 13, p. 1945, June 24, 2002
Posted: 22 Jul 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

135.

The Fraud Penalty - A Civil Penalty for Uncivil Behavior

Tax Notes, Vol. 95, No. 14, July 1, 2002
Posted: 27 Jun 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

136.

Limitations on Amount Refundable on Late Refund Claim Returns

Tax Notes, Vol. 95, No. 12, June 17, 2002
Posted: 15 Jun 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

137.

Does A Sale of Stock Destroy the Tax-Free Nature of Reorganization?

Tax Notes, Vol. 95, No. 11, June 10, 2002
Posted: 07 Jun 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

138.

Non-Tax Aspects of Tax-Sharing Agreements in Affiliated Groups

Tax Notes, Vol. 95, No. 10, June 3, 2002
Posted: 30 May 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

139.

No Late Filing for Traders Making the Mark-To-Market Election

Tax Notes, Vol. 95, No. 9, May 27, 2002
Posted: 23 May 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

140.

IRS Summons Power and the Tax Court

Tax Notes, Vol. 95, No. 8, May 20, 2002
Posted: 17 May 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

141.

Sentiment or Greed: Gift or Compensation?

Tax Notes, Vol. 95, No. 7, May 13, 2002
Posted: 10 May 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

142.

Netting of Interest Income Against Expenses

Tax Notes, Vol. 95, No. 6, May 6, 2002
Posted: 03 May 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

143.

Tax Practitioners As Expert Witnesses

Tax Notes, Vol. 95, No. 5, April 29, 2002
Posted: 26 Apr 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

144.

Tax Consequences of Settlements with Government Agencies

Tax Notes, Vol. 95, No. 3, April 22, 2002
Posted: 19 Apr 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

145.

'Present Interest' in Gifts of Entity Interests

Tax Notes, Vol. 95, No. 3, April 15, 2002
Posted: 11 Apr 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

146.

The Farm Property Exception to the Installment Sale Dealer Rules

Tax Notes, Vol. 95, No. 2, April 8, 2002
Posted: 04 Apr 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

147.

Control Premium in Tax-Oriented Valuations

Tax Notes, Vol. 95, No. 1, April 1, 2002
Posted: 29 Mar 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

148.

Grandfathering the GST Tax

Tax Notes, Vol. 94, No. 12, March 25, 2002
Posted: 22 Mar 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

149.

Do Parsonage Allowances Violate the Constitution?

Tax Notes, Vol. 94 No. 11, March 18, 2002
Posted: 15 Mar 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

150.

A Change for Small Businesses and the Cash Method of Accounting

Tax Notes, Vol. 94, No. 10, March 11, 2002
Posted: 14 Mar 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

151.

Preserving Testimony for Future Tax Litigation

Tax Notes, Vol. 94, No. 9, March 4, 2002
Posted: 28 Feb 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

152.

Abuse of Discretion by the IRS?

Tax Notes, Vol. 94, No. 8, February 25, 2002
Posted: 22 Feb 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

153.

How Not to Sell a Piece of a C Corporation's Business

Tax Notes, Vol. 94, No. 7, February 18, 2002
Posted: 14 Feb 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

154.

Gift and Income Tax Consequences of Net Gifts

Tax Notes, Vol. 94, No. 6, February 11, 2002
Posted: 07 Feb 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

155.

'Substance-Over-Form' in Deciding Tax Law 'Control' Questions

Tax Notes, Vol. 94, No. 5, p. 611, February 4, 2002
Posted: 07 Feb 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

156.

AMT, Business Tax Credits, and the Tax Practitioner

Tax Notes, Vol. 94, No. 4, January 28, 2002
Posted: 23 Jan 2002
Burgess J. W. Raby and William L. Raby
Raby Law Offices and Raby Law Offices

Abstract:

Submit a Paper Section 508 Text Only Pages

Quick Links

Research Paper Series Conference Papers Partners in Publishing Organization Homepages Newsletter Sign Up

Rankings

Top Papers Top Authors Top Organizations

About

SSRN Objectives Network Directors Presidential Letter Announcements Contact us FAQs
Elsevier logo
Copyright Terms and Conditions Privacy Policy

Cookies are used by this site. To decline or learn more, visit our Cookies page. This page was processed by apollobot1 in 3.509 seconds

Relx Group logo