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首页> 外文期刊>Journal of Taxation of Investments >Forget What You Know: Keefe Shows There's No Hope for Dealer-Investor Jurisprudence
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Forget What You Know: Keefe Shows There's No Hope for Dealer-Investor Jurisprudence

机译：忘记你所知道的：Keefe表明经销商投资者判例没有希望

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摘要

The so-called "dealer-investor issue" requires courts to differentiate between property held for investment and property held primarily for sale in a taxpayer's trade or business. The latest case examining the dealer-investor issue is Keefe, a Second Circuit taxpayer appeal of a Tax Court decision. Keefe is an atypical "bad facts" case; the circumstances of the subject property might have favored the taxpayers, but the taxpayers' failure to file income tax returns until receiving an IRS notice of intent to levy might have doomed their case from the beginning. The result for the tax community is two judicial opinions to further muddy the waters of the dealer-investor issue, proving that litigating the subject is unpredictable and tax opinions are necessary whenever practitioners confront this type of matter.
机译：所谓的“经销商 - 投资者问题”要求法院区分为纳税人贸易或业务举行的投资和财产持有的财产。 最新案例审查经销商投资者问题是KEEFE，第二次纳税人征用税法法院的决定。 Keefe是一个非典型的“坏事”案例; 主题财产的情况可能有利于纳税人，但纳税人未能提交所得税申报表，直到收到IRS意图通知征收可能已经从一开始就注定了他们的案件。 税收社会的结果是两种司法意见，以进一步浑浊的经销商 - 投资者问题，证明诉讼主题是不可预测的，每当从业者面临这种物质时，必须纳税。

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