First published in Bloomberg BNA’s Daily Tax Report on January 22, 2016

David Burton examines the Tax Court’s recent analysis in Leland v. Commissioner, favoring a lawyer’s bid for exception from the passive activity loss rules for his ‘‘material participation’’ of more than 100 hours per year in operations of a farm he owns in another state. ‘‘The application of the greater-than-100-hours standard appears to be a fertile area for litigation,’’ the author writes.

The article is available by clicking here: Bloomberg BNA Material Participation Article Bloomberg BNA lawyer-farmer_mod