Western CPE Blog
4 min read
Tax Court weighs in on claiming depreciation for a property converted from personal to rental use in Derell Smith v. Comm., (TCM 2025-24).

Recent Blog Posts
4 min read
As real estate markets continue to expand and institutional investors increasingly turn to professional property
3 min read
In a case that should serve as a cautionary tale for all tax practitioners advising
5 min read
The gig economy continues to expand rapidly, with 64 million Americans now participating in on-demand
5 min read
The gig economy continues to expand, with approximately 64 million Americans now participating in on-demand
2 min read
In a significant decision, the Sixth Circuit reversed a Tax Court ruling that had treated
2 min read
When Melissa Correll claimed her 16-year-old son as a dependent on her 2021 return even
2 min read
In a recent decision, the court granted summary judgment to the government in a case