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with James Halpern
Judge Halpern sits on the United States Tax Court. He travels the country listening to reasons why people don’t think they owe what the I.R.S. says they owe. Some of the time the taxpayer prevails; some of the time the I.R.S. prevails. Often the stories are fascinating. For instance, when was convicted Soviet spy Aldrich Ames taxable on income from spying that he failed to report on his U.S. income tax returns: when the Soviets set the money aside for him or when he actually received it?
Judge James S. Halpern has been a judge on the United States Tax Court for over 28 years. He teaches Federal income taxation at G.W. University Law School. He is also a certified Memphis in May barbecue judge.