Tax Court Address Old Question With New Importance: What is a Trade or Business?
In their Taxation column, Ezra Dyckman and Daniel W. Stahl discuss the recent Tax Court case 'Levitz v. Commissioner' addressing whether a taxpayer was engaged in a real estate trade or business—a question which has newfound significance in light of certain provisions in the 2017 tax legislation that hinge on the presence or absence of a trade or business.
June 26, 2018 at 02:30 PM
1 minute read
'Levitz v. Commissioner'
Levitz v. Commissioner
Analysis
Levitz
Conclusion
Ezra Dyckman and Daniel W. Stahl are partners at Roberts & Holland.
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