{"store":{"baseInfo":{"podcastTitle":"Today in Tax Court","slug":"ledbetterroger","podcastDescription":"Come for the stories, stay for the alpha.\n\nI read recent Tax Court cases and summarize them to share thoughts on: how the IRS thinks about taxes, relevant tax law, historical court cases you should know about.","podcastLogo":"https://pbcdn1.podbean.com/imglogo/image-logo/16318470/Screenshot_2024-12-04_at_93050_AMa4rp4.png","podcastShareLogo":"https://d2bwo9zemjwxh5.cloudfront.net/image-logo/16318470/Screenshot_2024-12-04_at_93050_AMa4rp4_1200x628.jpg?s=3e79ccbdf6cf3dd59a78492895f67833&e=png","podcastUrl":"https://ledbetterroger.podbean.com","podcastCanSearched":true,"feedUrl":"https://feed.podbean.com/ledbetterroger/feed.xml","theme":"elegant","podcastDeepLink":"https://www.podbean.com/pw/pbblog-2r8tv-f90006?from=usersite","removePodbeanBranding":"no","brandingLogo":null,"timeZone":{"timeZoneId":14,"gmtAdjustment":"GMT-05:00","useDaylightTime":0,"value":-5,"text":"(GMT-05:00) Bogota, Lima, Quito, Rio Branco","daylightStartTime":"Second Sunday Of March +2 Hours","daylightEndTime":"First Sunday Of November +2 Hours","timezone":null},"podcastDownloads":null,"totalEpisodes":18,"showComments":true,"iOSAppDownloadLink":null,"customizeCssUrl":null,"androidAppDownloadLink":null,"showPostShare":true,"showLike":true,"author":"Roger Ledbetter","enableEngagementStats":true,"shareEmbedLink":"https://admin5.podbean.com/embed.html?id=pbblog-2r8tv-f90006-playlist","language":"en","sensitivitySessionExpireTime":3600,"podcastApps":[{"name":"Apple Podcasts","link":"https://podcasts.apple.com/us/podcast/today-in-tax-court/id1684357305","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/apple-podcast.png","title":null},{"name":"Podbean App","link":"https://www.podbean.com/pw/pbblog-2r8tv-f90006?from=usersite","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/podbean-app.png","title":null},{"name":"Spotify","link":"https://open.spotify.com/show/1WP9gYvFBF0xsxZBpZGVPl","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/spotify.png","title":null},{"name":"Amazon Music","link":"https://music.amazon.com/podcasts/92f5b49d-7e7f-47a8-a8f1-23b7547b42c2","image":"https://pbcdn1.podbean.com/fs1/site/images/admin5/AmazonMusic.png","title":null}],"components":{"base":[{"id":"MainStyle","val":"light"},{"id":"Font","val":"Avenir"},{"id":"SecondaryFont","val":"Avenir"},{"id":"PlayerColor","val":"#8fc31f"},{"id":"PlayerStyle","val":"player1"},{"id":"PlayerWave","val":"show"},{"id":"Favicon","val":null},{"id":"CookiesNotice","val":"hide"},{"id":"CookiesNoticeContent","val":"

Cookies Notice

This website uses cookies to improve your experience while you navigate through the website. By using our website you agree to our use of cookies.

"}],"home-header":[{"id":"HomeHeaderTextColor","val":"#000000"},{"id":"HomeHeaderBackgroundColor","val":"#ffffff"}],"page-header":[{"id":"PageHeaderTextColor","val":"#ffffff"},{"id":"PageHeaderBackgroundColor","val":"#868686"}],"episode-list":[{"id":"EpisodeListType","val":"grid"},{"id":"EpisodesPerPage","val":10},{"id":"EpisodeStats","val":"show"}],"navigation":[{"id":"NavigationFontColor","val":"#000000"},{"id":"NavigationBackgroundColor","val":"#e9e9e9"},{"id":"NavigationSearch","val":"show"},{"id":"NavigationLinks","val":[{"id":"Home","type":"Link","value":"/","text":"Home","subitems":[]},{"id":"Subscribe","type":"Link","value":"https://www.podbean.com/site/podcatcher/index/blog/W6m3yVI0puz9","text":"Subscribe","subitems":[]},{"id":"Profile","type":"Link","value":"https://www.podbean.com/user-GNK9ApCMGSe7","text":"Profile","subitems":[]}]}],"footer":[{"id":"FooterType","val":"Footer2"},{"id":"FooterFontColor","val":"#ffffff"},{"id":"FooterBackgroundColor","val":"#000000"},{"id":"FooterCopyright","val":"Copyright 2023 All rights reserved."},{"id":"SocialMediaLinks","val":{"facebook_username":"","twitter_username":"","instagram_username":"","youtube_username":"","linkedin_username":""}}],"customize-container1":[],"customize-container2":[]},"allLinks":[],"mainStylesDefaultSettings":null,"defaultCustomizeComponents":null,"scripts":[],"metas":null,"appConfig":{"package":"com.podbean.app.podcast","app_store_id":973361050,"app_name":"Podbean","scheme":"podbean"},"customizeCss":null,"canEditCss":null,"enableJsCodeInCustomizeContent":false,"enabledIframeCodeInCustomizeContent":true,"sectionMaxCount":10,"enableEditorLink":true,"enableEditCookiesNotice":true,"siteRedirectToFeed":false,"podcatcherRssUrl":null,"showFeed":true,"showTopBar":true,"enableWebSiteLike":true,"organizationName":null,"organizationPageLink":null},"backToListUrl":"/","tinymceLoaded":false,"listEpisodes":[],"userLikedEpisodes":[],"userLikeCheckedEpisodes":[],"topBarIframeLoaded":false,"listTotalCount":0,"listTotalPage":0,"listPage":0,"listType":"all","listValue":"","listName":"","pageLoading":false,"apiBaseUrl":"https://ledbetterroger.podbean.com","apiCommonParams":{"t":"6844587a","clientSignature":"6e17b1123dff0c754b2fe951e72ca0a8","u":null,"customizing":null},"apiCommonHeaders":{},"comments":[],"commentsTotalCount":0,"commentsTotalPage":0,"commentsPage":1,"commentEpisodeId":"pb25234315-qsqw4","episode":{"id":"pb25234315","idTag":"qsqw4","title":"Episode 12 - Hubert Ent. v. Commissioner","logo":"https://pbcdn1.podbean.com/imglogo/image-logo/16318470/Screenshot_2024-12-04_at_93050_AMa4rp4_300x300.png","shareLogo":"https://d2bwo9zemjwxh5.cloudfront.net/image-logo/16318470/Screenshot_2024-12-04_at_93050_AMa4rp4_1200x628.jpg?s=3e79ccbdf6cf3dd59a78492895f67833&e=png","largeLogo":"https://pbcdn1.podbean.com/imglogo/image-logo/16318470/Screenshot_2024-12-04_at_93050_AMa4rp4.png","previewContent":null,"content":"

Did someone say HoldCo?

What happens when your HoldCo crushes it and now you want money out of it? If it's a C-Corp it's tricky.

Today's case walks through to common issues:

- Getting money out without being double taxed

- Shielding income via accelerated depreciation

Have a listen and enjoy!

","publishTimestamp":1740176722,"duration":1980,"mediaUrl":"https://mcdn.podbean.com/mf/web/hgtbnpz4dd8z23v5/Episode_11_-_Hubert_Ent_v_Commissioner9bpng.mp3","mediaType":"audio/mpeg","shareLink":"https://admin5.podbean.com/embed.html?id=pb-qsqw4-1810b8b","likedCount":0,"deepLink":"https://www.podbean.com/ew/pb-qsqw4-1810b8b","transcriptUrl":null,"permalink":"/e/episode-12-hubert-ent-v-commissioner/","downloadLink":"https://www.podbean.com/media/share/pb-qsqw4-1810b8b?download=1","fallbackResource":null,"fallbackResourceMimetype":null,"downloadCount":230,"status":"publish","hasMoreContent":false,"chaptersUrl":null,"explicit":false},"episodeShareLink":null,"deepLink":"https://www.podbean.com/ew/pb-qsqw4-1810b8b","playlist":{"episodes":[],"current":0,"start":0,"stop":0,"playing":true,"playerLoading":true,"playbackRate":1,"playbackRateIndex":1},"toasts":[],"confirm":null,"customizeEditorFormZIndex":999,"lastRequestTime":null,"validateChangesOnBeforeunload":true,"windowWidth":1000,"VITE_FS1_CDN_URL_PREFIX":"https://pbcdn1.podbean.com/fs1","reloadStats":false,"userIdEncrypted":null,"userProfilePicture":null,"username":null,"isVerified":false,"loadUserInfo":false,"loginUrl":"https://www.podbean.com/site/user/login?return=https%253A%252F%252Fledbetterroger.podbean.com%252Fe%252Fepisode-12-hubert-ent-v-commissioner%252F&rts=e88bbf3934efaba1ad8c201a62505610ce51a0cd","recaptchaV3Loaded":false,"recaptchaV2Loaded":false,"likesLoaded":false,"commentLikeMap":{},"commentOffset":0},"episode":{"id":"pb25234315","idTag":"qsqw4","title":"Episode 12 - Hubert Ent. v. Commissioner","logo":"https://pbcdn1.podbean.com/imglogo/image-logo/16318470/Screenshot_2024-12-04_at_93050_AMa4rp4_300x300.png","shareLogo":"https://d2bwo9zemjwxh5.cloudfront.net/image-logo/16318470/Screenshot_2024-12-04_at_93050_AMa4rp4_1200x628.jpg?s=3e79ccbdf6cf3dd59a78492895f67833&e=png","largeLogo":"https://pbcdn1.podbean.com/imglogo/image-logo/16318470/Screenshot_2024-12-04_at_93050_AMa4rp4.png","previewContent":null,"content":"

Did someone say HoldCo?

What happens when your HoldCo crushes it and now you want money out of it? If it's a C-Corp it's tricky.

Today's case walks through to common issues:

- Getting money out without being double taxed

- Shielding income via accelerated depreciation

Have a listen and enjoy!