Understanding Governing Provisions and S Corporations

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In the second of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two S corp cases: Maggard v. Commissioner and Estate of Thomas Fry et al v. Commissioner. 

Watch the first part of the series, "Top Tax Cases of 2024, Part 1: Partnerships."

For more coverage, read the following in Tax Notes:

• Tax Court Rejects Engineer’s S Corp Dissolution Defense
• ABA Pushes for More Guidance on S Corp Reorganizations

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Video Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes