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Taxation & Estate Planning

: TaxProf Blog

Tax Court Petition in Nursing Home Entrance Fee Case

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Following up on this morning's post, IRS Seeks to Treat Nursing Home Entrance Fees as Taxable Pre-Paid Rent, Not Tax-Free Interest-Free Loans: the Tax Court case is CC-Development Group, Inc. v. Commissioner, No. 7383-10. The Notice of Deficiency asserts $107.3 million in additional tax and $21.5 million in penalties. Here...

Full post as published by TaxProf Blog on June 04, 2010 (boomark / email).

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