Author Archives: Camron Hoorfar

Awareness Inferred

Statutes provide that the crime of distributing a controlled substance in a protected location includes the mental state of “knowingly.” Knowingly means with awareness. Identifiable structures of a high school were visible across the street from appellant’s porch, which supported … Continue reading

Posted in General | Leave a comment

No Standing for Unlawful Detainer

Statutes create the action for unlawful detainer to determine the right of immediate possession, and describe the persons subject to such action, and the persons withstanding to bring such action. Purchase at sheriff’s sale did not constitute purchase after foreclosure … Continue reading

Posted in General | Leave a comment

No Sovereign Immunity from Retaliatory Discharge Claim

Statutes governing workers’ compensation allow an action for employer’s retaliation against a claimant’s exercise of those rights, and that action is within the statutes’ waiver of sovereign immunity for political subdivisions, including defendant school district. School district’s motion for summary … Continue reading

Posted in General | Leave a comment

Denial of a Motion to Convert from ‘11’ to ‘7’ Is Not Final and Thus Not Appealable

An order denying a creditor’s motion to convert from chapter 11 to chapter 7 is not a final order and is not appealable as of right, according to Chief District Judge Kimberly J. Mueller of Sacramento, California. The corporate debtor … Continue reading

Posted in Bankruptcy, General | Leave a comment

IRS provides guidance on per diem rates and the temporary 100% deduction for food or beverages from restaurants

The Internal Revenue Service today issued Notice 2021-63 to make clear how the temporary 100% business deduction for food or beverages from restaurants applies to taxpayers properly applying the rules of Revenue Procedure 2019-48 for using per diem rates. Previously, … Continue reading

Posted in Taxation | Leave a comment

Tips to help taxpayers decide how and when to file an amended tax return

After filing their tax return, taxpayers may find they made an error or forgot to enter something on it. The IRS strongly recommends taxpayers use the Interactive Tax Assistant, Should I File an Amended Return? to help determine if they … Continue reading

Posted in General, Taxation | Leave a comment

22 tax deductions you’ll want to take advantage as 2022 approaches

Tax deductible business expenses: Advertising and promotion Business meals Business insurance Bank fees Business use of your car Contract labor Depreciation Education (related to your business; includes books tailored to your industry and transportation expenses to and from classes, seminars, … Continue reading

Posted in General, Taxation | Leave a comment

Year-end giving reminder: Special tax deduction helps most people give up to $600 to charity, even if they don’t itemize

The Internal Revenue Service today reminded taxpayers that a special tax provision will allow more Americans to easily deduct up to $600 in donations to qualifying charities on their 2021 federal income tax return. Ordinarily, people who choose to take … Continue reading

Posted in General, Taxation | Leave a comment

Common tax scams and tips to help taxpayers avoid them

In recent years, tax schemes and scams have been on the rise. Con artists work year-round which means taxpayers must remain vigilant to avoid being victimized. Here are some tips to help people recognize and avoid some of the most … Continue reading

Posted in Taxation | Leave a comment

Teachers can deduct out-of-pocket classroom expenses including COVID-19 protective items

Fall is here and another school year is in full swing. Many teachers are already dipping into their own pockets to buy classroom supplies that will help set their students up for success. Doing this all year long can add … Continue reading

Posted in General | Leave a comment