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Suzanne Pierre case opinions for SF course people

Yesterday I taught an all-day course for the CalCPA Education Foundation — “Tax Planning and Compliance for Multinational Families.”  It was a fun day for me.  If you were there, you know that.  And I didn’t use too many potty-mouth words.  🙂

Here is one of the things I promised to post on my blog for the people who were there — the Tax Court opinions in the Suzanne J. Pierre v. Commissioner cases.

The main opinion (PDF) is from 2009  and is a full Tax Court opinion.  The supplemental opinion from 2010 is here (PDF).  The supplemental opinion is a Tax Court Memo opinion.