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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

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Scholarly Papers (156)

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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.

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:

125.

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:

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:

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