Humbolt Investments, LLC v. Commissioner of Internal Revenue
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September 09, 2024
IRS Urges 11th Circ. To Affirm Denial Of $18M In Deductions
A Florida real estate developer was correctly denied $18 million in tax deductions on loans his companies made for residential projects that became worthless, the U.S. government told the Eleventh Circuit on Monday, saying the money went to insiders and didn't qualify as real debt entitled to the write-offs.
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June 20, 2024
Tax Court Errs In Deeming Loans As Equity, 11th Circ. Told
A Florida business owner deserves tax deductions on loans his companies made to residential development projects that became worthless during the Great Recession, he told the Eleventh Circuit in a bid to reverse a Tax Court decision that classified the loans as equity.