The Tax Court today sustained over $400,000 in back taxes, interest, and penalties against a husband and wife who deployed a "God’s Helping Hands Living Estate Plan Trust" to avoid taxes on their farming business. Smoll v. Commissioner, T.C. Memo. 2006-157. The Smolls previously were unsuccessful in their attempt to shelter income through this trust for prior years (1997 & 1998). Today’s case involved tax years 1999-2001.



