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John K. Cook, JD, LLM

Home /John K. Cook, JD, LLM
Featured

“Cohan Rule” Estimates

A Useful Tool if Properly Used

By  John K. Cook, JD, LLM and Sarah Webber, JD, LLM, CPA

December 2021 0

In Brief If a taxpayer lacks documentation to support items on a tax return, preparers may use estimates, following an approach long known as the…

Feature Articles

40 Years of Losses, but Still Motivated to Profit

Applying the Results of a Recent Tax Court Decision

By  John K. Cook, JD, LLM and Sarah Webber, JD, LLM, CPA

April 2016 0

In Brief Many taxpayers have a hobby or sideline that they pursue in the hope of earning additional income. In calculating their profits from this…

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Our Latest Content

  • Get Ready for the Future of Auditing March 2023
  • CPAJ News Briefs: FASB, AIPCA March 2023
  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023












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