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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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  • ICYMI | Implementing CECL During the Pandemic June 2022
  • ICYMI | The State of the Profession June 2022
  • ICYMI | Exploring the Gender Gap June 2022
  • CPAJ News Briefs: FASB, GASB, PCAOB June 2022
  • Tax & Accounting Update June 2022












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