Not Your Run-of-the-Mill Pro Se Taxpayer

Tax_court_10 The Tax Court yesterday released Hightower v. Commissioner, T.C. Memo. 2005-274, an unremarkable case ezcept that the taxpayer — Glenn Hightower — represented himself in an unsuccessful attempt to avoid tax on the sale of his S Corp shares for $41.5 million. The ever-understated Joe Kristan notes:

This seems like deep water for a non-lawyer to swim in. But Mr. Hightower, while out almost $8 million in taxes, at least isn’t out the legal fees.

About the Author

Paul Caron

Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.