The Willens Reportsm

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AD Declares A Special Dividend
January 23, 2026
Array Digital Infrastructure, Inc., ("AD"), formerly known as United States Cellular Corporation, ("USM"), has been selling its operating assets and substan...

"Robert Willens LLC is neither a registered investment advisor nor a broker/dealer. Subscribers and/or readers are advised that the information contained in The Willens Report is not to be construed or relied upon as investment, tax planning, accounting and/or legal advice, nor is it to be construed in any way as a recommendation to buy, hold or sell (short or otherwise) any security or any other form of investment. All opinions, analyses and information contained herein is based upon sources believed to be reliable and is written in good faith, but no representation or warranty of any kind, express or implied, is made herein concerning any investment, tax, accounting and/or legal matter or the accuracy, completeness, correctness, timeliness and/or appropriateness of any of the information contained herein. Subscribers and/or readers are further advised that the Company does not necessarily update the information and/or opinions set forth in this and/or any subsequent edition of The Willens Report or any version thereof. Readers are urged to consult with their own independent professional advisors with respect to any matter analyzed herein. All information contained herein and/or this website should be independently verified."

 

Recent Reports

Voting Convertible Preferred Stock Not "Sec. 306 Stock"
January 23, 2026
As of December 18, 1981, Company (C) had issued and outstanding 50 shares of voting common stock all of which were held by F. The purpose of the transaction is to encourage the...
I.R.S. Grants Extension Of Time For Liquidating Trust
January 23, 2026
Debtors filed a voluntary petition for relief under Chapter 11 of the Bankruptcy Code on Date 1. On Date 2, the Court approved Debtors' plan of reorganization, (the "P...
"Vacant" Land Was Properly Classified As Commercial
January 23, 2026
Z challenges the tax classification of three parcels of real property. The propertieswere deemed "vacant commercial land" by the auditor. Z contends that the la...
"UGRT" Refund Requests Were Timely Filed
January 23, 2026
P conducts a business processing chicken...at multiple locations in Alabama. P uses quantities of water. For the period April 1, 2021 throu...