IRS Advisory Prepaid Real Property Taxes May Be Deductible in 2017 if Assessed and Paid in 2017 | Internal Revenue Service


IR-2017-210, Dec. 27, 2017

WASHINGTON – The Internal Revenue Service advised tax professionals and taxpayers today that pre-paying 2018 state and local real property taxes in 2017 may be tax deductible under certain circumstances.

The IRS has received a number of questions from the tax community concerning the deductibility of prepaid real property taxes. In general, whether a taxpayer is allowed a deduction for the prepayment of state or local real property taxes in 2017 depends on whether the taxpayer makes the payment in 2017 and the real property taxes are assessed prior to 2018.  A prepayment of anticipated real property taxes that have not been assessed prior to 2018 are not deductible in 2017.  State or local law determines whether and when a property tax is assessed, which is generally when the taxpayer becomes liable for the property tax imposed.

The following examples illustrate these points.


Cash Might Be King, but They Don’t Care – The New York Times



The other day at Dig Inn, a just-opened lunch spot on Broadway and 38th Street in Midtown Manhattan, Shania Bryant committed a consumer faux pas. She placed her order for chicken and brown rice and yams, and when she got to the register, she held out a $50 bill.

“Sorry,” the cashier told her. “We don’t take cash.” Not, “We don’t take $50s.” No cash. Period.


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NY Federal Judge Tosses Emoluments Suit Against Trump for Lack of Standing | New York Law Journal

By Andrew Denney


A federal judge has tossed out a suit against President Donald Trump alleging that his vast network of businesses are creating conflicts prohibited by the emoluments clauses of the U.S. Constitution, finding that the plaintiffs lack standing.


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How Apple Watch saved one man’s life — and how it’s empowering him after his heart attack | 9to5Mac

– Dec. 15th 2017 11:18 am PT

Then Killian, who wears his Apple Watch to bed three to four nights a week for sleep tracking, says his Apple Watch woke him up around 1 am with an alert from a third-party app called HeartWatch saying his resting heart rate was elevated while sleeping (Apple recently introduced a built-in feature that can do this with Apple Watch Series 1 and later). Killian experienced mild indigestion which can be a sign of a heart attack, but says he generally didn’t feel sick.

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Former Pennsylvania bar president sues sheriff’s deputies for tackling him at courthouse


A former president of the Pennsylvania and Philadelphia bar associations has sued sheriff’s deputies who tackled him at the courthouse last summer, causing him to fracture his shoulder.

Clifford Haines, 72, claims “extraordinary misconduct” by the officers whose actions were “unprovoked, unjustified, and clearly excessive and abusive,” report Philly.comand the Legal Intelligencer.

video of the incident shows Haines pointing his finger at an officer, then spreading his arms. The officer appears to slightly push Haines’ chest, and Haines moves his arm as if to deflect the officer’s hand. At that point four officers shove Haines onto the conveyor belt on the metal scanner, and a fifth officer joins in to push Haines off the machine and onto the ground.

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Cop Stop Coach

Cop Stop Coach is a social justice site and mobile application that provides awareness, visibility, information, and community involvement to help improve relations between citizens and law enforcement. The app gives citizens who have been detained by the police in any capacity to quickly inform others of their stop, record the situation and review the officer, among other in app options.

Whether it’s a routine traffic stop or an on-foot detainment, a person, in an instant has the control to inform their family, record the situation, and/or review their interaction with the police officer.
CSC makes it very easy and fool proof for someone to use. As soon as a person is stopped by a law enforcement officer they can open the app and by the click of one button send a preset text message to their designated list of people informing them where and when they have been stopped. The person can also begin recording their interaction with the cop and directly upload it to the community. Lastly once their situation has subsided the person can then review their entire stop and rate their cop
Watch the Video

Trump’s tweets were too vague and subjective to be defamatory, appeals court says–ABA Journal

An appeals court in New York has affirmed dismissal of a lawsuit that claimed Donald Trump defamed a guest television commentator in his tweets during the presidential campaign.

The Appellate Division, First Department, upheld dismissal of the suit filed by public relations consultant Cheryl Jacobus in a short order on Tuesday, report Bloomberg News and the Hollywood ReporterHow Appealing links to the decisionand additional coverage.

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