Think Outside the Tax Box

Lessons Learned from the Tax Court: The Root of the Issue - 12-01-25

TOTTB-Pod Season 1 Episode 25

When is a business really a business? As Supreme Court Justice Potter Stewart said in 1964, “I know it when I see it.” The US Tax Court, however, maintains a slightly less subjective standard. The Roots were pretty sure they were running a bona fide business; the IRS, however, didn’t share the sentiment. And since we’re reading about them in a segment called “Lessons Learned,” one should assume it did not go the way the Roots would have liked...

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