S Corporation Elections—Who Decides?
In their Taxation column, David Kahen and Elliot Pisem discuss the recent Tax Court case, "Caselli v. Commissioner," regarding a shareholder's unsuccessful efforts to effectively change a tax election made by the corporation.
June 20, 2018 at 02:30 PM
1 minute read
Caselli v. Commissioner
Facts in “Caselli”
Discussion
Observations
See generally Lack of Consistency in S Corporation Reporting—How Onerous Are the Results?, David E. Kahen and Elliot Pisem are members of the law firm of Roberts & Holland.
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