tag:blogger.com,1999:blog-3318191946786047021.post7781875676005000011..comments2023-10-26T08:56:31.307-04:00Comments on Passive Activities and Other Oxymorons: Tax Court Sticking with Three Year Statute on Basis OverstatementsPeter Reillyhttp://www.blogger.com/profile/01473701483727808782noreply@blogger.comBlogger1125tag:blogger.com,1999:blog-3318191946786047021.post-12295768712338913892011-04-27T09:11:52.293-04:002011-04-27T09:11:52.293-04:00Why wouldn't this fall under the willful attem...Why wouldn't this fall under the willful attempt to evade taxes? These basis cases don't appear to be taxpayers estimating or miscalculating basis, they know what they are doing.Jeffnoreply@blogger.com