Who says that the Tax court does not have a sense of humor?
What is the name of your state (only U.S. law)? The action occurs in Alabama
Since it is kind of slow around here...
A tale of a lottery, a former Waffle House waitress, jilted co-workers, an S Corp, gift taxes...
The section headings from the Findings of Facts:
I. She’s Got a Ticket To Ride
II. Family Values
III. "Inc."-ing the Deal
IV. Eye on the Booty
V. House of Waffling
VI. Looking a Gift Horse in the Mouth
"Look, sir, we can't just do nothing."
"Why not? It's usually best."