The Willens Reportsm

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Intel To "Deconsolidate" Altera
April 16, 2025
Intel Corporation, ("IC"), to much fanfare, acquired AlteraCorporation, ("AC"),in June 2015 for the staggering sum of $16.7 billion. The acquisi...

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Recent Reports

Convertible Preferred and Common Stock Can Be "Substantially Identical"
April 16, 2025
The taxpayer, an individual, sold 57,200 shares of X corporation common stock at a loss, and on the same day purchased 26,000 shares of X corporation convertible preferred stoc...
Florist Not Subject To Virginia's "Litter Tax"
April 16, 2025
The taxpayer, a florist that provides flower arrangements, plants, gifts, and delivery services, has filed litter tax returns since 1996. Litter tax returns were filed and paid...
Michigan Did Not Violate The Takings Clause
April 16, 2025
H owned property in Macomb County, Michigan. By March 2020, she had fallen at least a year behind on her property taxes. That prompted Macomb County to begin the process of for...
Reasonable Cause Existed For Failure To Submit Qualified Appraisals
April 15, 2025
Oscar Liu-Chen Tang, ("T"), is a prominent Chinese-born American businessman, investor, and philanthropist. For many years, he has been a generous supporter of the Me...