In Uncategorized on 12/26/2017 at 18:05

The recent tax legislation gives new meaning to Robert Graves’ 1929 autobiography, as it repeals more than one stand-by of tax court litigation. We’ll see the vestigial remnants work their way through the pipeline, and then silence.

Today, we have two small claimers: Mary A. Colliver, 2017 T. C. Sum. Op. 93, filed 12/26/17 and, of even date therewith, Robert Gollnick, Jr. and Piyanut Ustsasan-Gollnick, 2017 T. C. Sum. Op. 94.

They both have documentation problems, but those are not going to be rendered obsolete by any Congress yet assembled or to be assembled.

No, these are unreimbursed employee expense cases, and Section 199A(d)(1)(A) of the 2017 enactment ends these going forward from next week.

I’ll be sad to see them go.

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