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"Short" Put Option Ruled A "Contract To Acquire Stock"
September 11, 2026
On December 3, 1984, Mr. A, an individual taxpayer, sold 100 shares of X corporation (XC) common stock and realized a loss therefrom. On th...

"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

Claim For Refund Was Filed Too Late
September 11, 2026
Plaintiff is a dentist who earned additional income by renting her house through Airbnb. She did not report income generated by the Airbnb rental in her 2018 return, nor did sh...
Non-Compliance Penalty Was Properly Imposed
September 11, 2026
Under section 12-63c(a), a municipal tax assessor is authorized to require owners of real property used primarily for producing rental income to submit...information disclosing...
A Closing Agreement Is A Binding Contract
September 11, 2026
The I.R.C. applies in the Virgin Islands, ("VI"), under a "mirror system," whereby VI is substituted for U.S. Bona fide residents of the VI are required to...
WAFD Is The Subject Of A "Reverse Acquisition"
September 10, 2026
EverBank FinancialCorporation, ("EFC"), the parent of EverBank N.A., and WaFd, Inc, Inc., ("WAFD"),the parent of WaFd Bank recentlyannounc...