As all tax lawyers know, it was Judge Learned Hand who postulated: "Anyone may so arrange his affairs that his taxes shall be as low as possible and there is no patriotic duty to increase one´s taxes." At Abacus Law tax considerations are a staple part of all of our business advisory services. We know that the tax laws provide for innumerable tax advantageous and tax favored transactions, which if properly utilized increase the overall cash flow of businesses. And when the tax rights of our clients are compromised, we stand ready to litigate their tax disputes before the U.S. Tax Court and the State Board of Equalization. Our tax expertise encompasses domestic and foreign income and estate taxes, gift taxes, as well as payroll and sales tax matters.