Taxation & Estate Planning

Law Review Rankings by Social Science Impact

Posted on May 04, 2010
Mikhail Koulikov (Reference/Research Librarian, New York Law Institute) has published Indexing and Full-Text Coverage of Law Review Articles in Nonlegal Databases: An Initial Study, 102 Law Lib. J. 39 (2010). Here is the abstract: Mr. Koulikov examines the level of coverage that articles originally published in law reviews receive in...

Zolt Presents Charitable Deductions for Foreign Assistance Today at Hebrew University

Posted on May 04, 2010
Eric M. Zolt (UCLA) presents Charitable Deductions for Foreign Assistance at Hebrew University Law School today as part of its Tax Law & Policy Colloquium. Kere is the abstract: Foreign charitable activities have increased substantially over the last 10 years...

Blank Presents Tax Enforcement Publicity Peaks April 1-15 Today at the Birmingham Tax Forum

Posted on May 04, 2010
Joshua D. Blank (NYU) presents When Is Tax Enforcement Publicized?, 30 Va. Tax Rev. __ (2010) (with Daniel Z. Levin (Rutgers Business School)) today at the Birmingham Tax Forum in Birmingham, Alabama. Here is the abstract: Every spring, the federal government appears to deliver an abundance of announcements that describe...

More on the VAT

Posted on May 04, 2010
Edward A. Zelinsky (Cardozo), Against a VAT (Oxford University Press Blog): A federal value-added tax (VAT) is today?s magic bullet for slaying the federal budget deficit. A federal VAT would be a veritable cash cow, obviating the need for painful measures like serious spending reductions and middle class income tax...

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Drennan: Surnamed Charitable Trusts: Immortality at Taxpayer Expense

Posted on May 04, 2010
William A. Drennan (Southern Illinois) has published Surnamed Charitable Trusts: Immortality at Taxpayer Expense, 61 Ala. L. Rev. 225 (2010). Here is the abstract: Charitable trust law authorizes surnamed trusts, and provides no convenient mechanism to force a name change even hundreds of years after the founder's death...

Jones & Roberson: Can Treasury Overrule INDOPCO?

Posted on May 04, 2010
Roger J. Jones & Andrew R. Roberson (both of Latham & Watkins, Chicago) have published To What Extent Can Treasury Abandon or Overrule INDOPCO?, 127 Tax Notes 547 (May 3, 2010). Here is the Conclusion: Whether Brand X authorizes Treasury to overrule or disregard Supreme Court or other judicial precedent...

Subscribing to TaxProf Blog

Posted on May 03, 2010
We offer two ways for you to have TaxProf Blog content automatically delivered to your computer, cell phone, or mobile device, as explained in the left column of the blog under the banner, "Subscribe to TaxProf Blog Via RSS Feed or Email": RSS Feeds: You can subscribe to one of...

Rensberger: The Tragedy of Law Student Transfers

Posted on May 03, 2010
Jeff Rensberger (Vice President for Strategic Planning, Institutional Research and Professor of Law, South Texas) has posted The Tragedy of the Student Commons: Law Student Transfers and Legal Education on SSRN. Here is the abstract: This research examines law student transfers...

NY Times: Rampant Tax Cheating Exacerbates Greek Budget Crisis

Posted on May 03, 2010
New York Times, Greek Wealth Is Everywhere but Tax Forms: Signs of wealth abound in Athens, but only a few thousand Greeks out of 11 million declared an income of more than $132,000 last year, according to the Finance Ministry. In the wealthy, northern suburbs of this city, where summer...

CBO: 'Nearly All' Colleges Engage in Tax Arbitrage

Posted on May 03, 2010
The Congressional Budget Office on Friday released Tax Arbitrage by Colleges and Universities: Because colleges and universities serve a public purpose?advancing higher education and promoting myriad forms of research?they enjoy a variety of tax preferences...

Modeling College Major Choices

Posted on May 03, 2010
V. Joseph Hotz (Duke University, Department of Economics), Peter Arcidiacono (Duke University, Department of Economics) & Songman Kang (Ph.D. Student, Duke University, Department of Economics) have posted Modeling College Major Choices Using Elicited Measures of Expectations and Counterfactuals on SSRN...

TaxProf Blog Weekend Roundup

Posted on May 03, 2010
Saturday: Law Prof Grading Proposed Legislation Would Kill Clinics at Louisiana's Four Law Schools Congress, Housing, and Phantom Income Hussey: § 409A and Small Business Sunday: Top 5 Tax Paper Downloads President Obama and Jay Leno at Last Night's White House Correspondents Dinner Tax Deductions and the Market for Unprovenanced...

Florida Law School Dean Boycotts U.S. News Rankings

Posted on May 03, 2010
Law.com, Florida Law School Dean Boycotts 'U.S. News' Rankings Survey: While other law school deans complain about the U.S. News & World Report rankings, Al Garcia did something about it. The dean of St. Thomas University School of Law in Miami Gardens, Fla...

A 1-Cent Email Tax to Cure Inbox Congestion

Posted on May 03, 2010
N. Gregory Mankiw (Harvard University, Department of Economics), How to Solve Inbox Congestion: A blog reader makes a Pigovian suggestion: I think an excellent Pigouvian tax would be a tax on emails. Many emails involve a negative externality (I don't really want to receive them) and almost all the ones...

Big Changes Coming to CPA Exam

Posted on May 03, 2010
Journal of Accountancy, CPA Exam to Undergo an Evolution: The CPA exam is undergoing its largest overhaul since moving from paper and pencil to computers. Jan. 1, 2011, will mark the launch of what people behind the exam are calling CBT-e (Computer-Based Testing evolution).

Should Judges Google?

Posted on May 03, 2010
Law.com, When Judges Google: The 2nd U.S. Circuit Court of Appeals was recently faced with an unusual appeal in which a criminal defendant raised an intriguing question about the limits on what perspectives a judge can properly bring to bear on the bench...

Pennsylvania's Orwellian Tax Amnesty Commercial

Posted on May 03, 2010
(Hat Tip: Ann Murphy.)

President Obama and Jay Leno at Last Night's White House Correspondents Dinner

Posted on May 02, 2010

Tax Deductions and the Market for Unprovenanced Antiquities

Posted on May 02, 2010
Erin Thompson (J.D. 2010, Columbia) has published Note, The Relationship Between Tax Deductions and the Market for Unprovenanced Antiquities, 33 Colum. J.L. & Arts 241 (2010). Here is the Introduction: This Note examines the relation between the market for unprovenanced antiquities and Congress' allowance of tax deductions for donations of...

Compulsory Bond Purchase as Compromise to Income Tax Rate Increases

Posted on May 02, 2010
Stanley Veliotis (Fordham University, Graduate School of Business) & Kristen Gray (Graduate Student, Fordham University, Graduate School of Business) have published Proposal: Compulsory Bond Purchase as Compromise to Income Tax Rate Increases, 8 DePaul Bus...

Top 5 Tax Paper Downloads

Posted on May 02, 2010
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: 1. [1180 Downloads] Pursuing a Tax LLM Degree: Why and When?, by Paul L. Caron (Cincinnati), Jennifer M. Kowal (Loyola-L...

Law Prof Grading

Posted on May 01, 2010
From LSU: (Hat Tip: Law Librarian Blog.)

Proposed Legislation Would Kill Clinics at Louisiana's Four Law Schools

Posted on May 01, 2010
Following up on my recent post, NY Times: Law School Clinics Face a Backlash: from our sister Legal Profession Blog, "A Serious Blow to Legal Education": La. to Effectively End Clinics? (Or Dialysis Patients Will Suffer?!): Law School clinics in several states, notably in Maryland and Louisiana now, are under...

Congress, Housing, and Phantom Income

Posted on May 01, 2010
Rue Toland (J.D. 2010, Chicago-Kent) has published Note, No Tax for ?Phantom Income?: How Congress Failed to encourage Responsible Housing Consumption with Its recent Tax Legislation, 85 Chi.-Kent L. Rev. 345 (2010). Here is the abstract: In the midst of the recent housing crisis, Congress passed two key pieces of...

Hussey: § 409A and Small Business

Posted on May 01, 2010
Michael J. Hussey (Widener) has published I.R.C. § 409A and the Small Business, 37 Cap. U. L. Rev. 889 (2009). Here is the Conclusion: The enactment of I.R.C. § 409A has changed dramatically the landscape of nonqualified deferred compensation for publicly-traded corporations but has also had an impact on closely-held...

Raskolnikov: Reforming the Taxation of Derivatives

Posted on April 30, 2010
Alex Raskolnikov (Columbia) has posted Reforming the Taxation of Derivatives -- An Overview on SSRN. Here is the abstract: This brief essay outlines three benchmarks for evaluating alternative ways of taxing capital income, summarizes anticipatory, retroactive, and accrual-based proposals for reforming the taxation of derivatives, and offers guidelines for evaluating...

Harvard 3L's Private Email Questioning Intelligence of Blacks Sparks Racial Furor

Posted on April 30, 2010
Boston Globe, E-mail on Race Sparks a Furor at Harvard Law; Student Regrets Questioning the Intelligence of Blacks: It was a private dinner conversation among three friends. The topic: affirmative action and race. The debate presumably was passionate, given the divergent opinions of the Harvard Law School students...

Abrams: Partnership Book-Ups

Posted on April 30, 2010
Howard E. Abrams (Emory) has published Partnership Book-Ups, 127 Tax Notes 435 (Apr. 26, 2010). Here is the abstract: In Rev. Proc. 2009-70, the IRS asked for guidance regarding the proper allocation of partnership built-in gain. This article offers two sets of three recommendations...

Bishop: A Jurisdictional & Governing Law Quagmire: LLC Charging Orders

Posted on April 30, 2010
Carter G. Bishop (Suffolk) has posted A Jurisdictional & Governing Law Quagmire: LLC Charging Orders on SSRN. Here is the abstract: Is an LLC a necessary party to a charging order action brought by a judgment creditor of a member but not the LLC and, if the LLC was formed...

Taylor: Taxation in Indian Country After Carcieri v. Salazar

Posted on April 30, 2010
Scott A. Taylor (University of St. Thomas) has published Taxation in Indian Country After Carcieri v. Salazar, 36 Wm. Mitchell L. Rev. 590 (2010). Here is the abstract: Federally recognized Indian tribes are governments within our federal legal system...

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