The Cato Institute, one of America's great voices of reason, recently posted a wonderful argument eviscerating Chief Justice Roberts' logic --- well, his tortured logic, really --- in turning a penalty for one's action into a tax. In his artic...
The IRS’ most recent attack on partnerships hints at the marital deduction mismatch
A sophisticated tax planning solution for ultra-high-net-worth taxpayers
The duties of the retiree and the new fiduciary
