Mississippi Court Affirms MDOR Tax Assessments in Ha v. Graham: The Importance of Recordkeeping and the Presumption of Correctness

Cases, State and Local Tax, Tax Controversy

When the Mississippi Department of Revenue (“MDOR”) conducts an audit, one can be surprised by how much discretion MDOR has in reconstructing sales and assessing liability. A recent decision from the Mississippi Court of Appeals, Ha v. Graham, 2025 WL 2397562 (Miss. Ct. App. Aug. 19, 2025), highlights the risks of failing to maintain adequate…
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A Costly Miscalculation: Civil Fraud Penalties in Beleiu v. Commissioner

Cases, Income Tax, Tax, Tax Controversy, Tax Court

In Beleiu v. Commissioner, T.C. Memo. 2025-70, the Tax Court sustained civil fraud penalties under Internal Revenue Code (“IRC”) § 6663 against the taxpayer for tax years 2012 through 2014. While the deficiencies themselves were not disputed by the time of trial, the heart of the controversy centered on whether the underpayments stemmed from fraud.…
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Mississippi Supreme Court Clarifies Use Tax on Third-Party Freight Charges

State and Local Tax, Supreme Court, Tax

Overview Mississippi’s Supreme Court recently delivered some clarity for anyone juggling out-of-state purchases, use tax compliance, and delivery logistics. In a recent case, the Court addressed a classic “gray area”: Does a taxpayer owe use tax on shipping costs when that taxpayer, as the purchaser, separately hires the freight company?[1] The Court answered, in short,…
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Undue Influence: Lessons from the Estate of Effie Mae Autry

Cases, Estate Planning, Fiduciaries

The recent Mississippi Supreme Court case, In re Estate of Effie Mae Autry (2023-CA-01300-SCT), provides an important reminder of the pitfalls associated with undue influence in estate planning. This case illustrates how family dynamics and diminished mental capacity can complicate the execution of Wills and related estate documents, including lifetime gifts. Background Decedent, Effie Mae…
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Recent Microcaptive Case Undermines Promoted Structure

Asset Protection, Business Transactions, Cases, Income Tax, Tax, Tax Controversy, Tax Court

A recent Tax Court decision underscores an increasingly rigorous examination of Section 831(b) microcaptive insurance arrangements.[1] This ruling may be insightful to taxpayers considering or currently operating microcaptives, has broad implications for businesses seeking legitimate tax incentives created by Congress. Overview of the Case The case at hand involves the Internal Revenue Service’s (“IRS”) rejection…
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McDougall v. Commissioner: Navigating the Complexities of QTIP and Gift Tax

Cases, Estate Administration, Estate and Gift Tax, Estate Planning, Tax, Tax Controversy, Tax Court

The recent Tax Court decision in McDougall v. Comm’r, 163 T.C. No. 5 (2024) provides important insights into the intersection of Qualified Terminable Interest Property (QTIP) trusts and the associated gift tax implications. This article delves into the case’s facts, legal issues, court holdings, and practical implications for estate planners and tax professionals. Factual Background…
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Legacy Contacts and Digital Supplementation to your Estate Planning

Current Events, Elder Planning, Estate Administration, Estate Planning, Fiduciaries

As of the release of iOS 15.2, December 13, 2021, Apple released a new feature for its users, “Legacy Contacts”.[1] Historically, estate fiduciaries could receive this information with a court order, but the new process is designed to minimize the expense of time and money associated with getting access to a decedent’s account information. So,…
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