Taxation & Estate Planning

Tax Lawyer Steve Carell

Posted on April 10, 2010
In the new movie Date Night, Steve Carell plays tax lawyer Phil Foster, who is married to Claire (Tina Fey): [A] New Jersey married couple with two children whose domestic life has become routine. In an effort to reignite romance, Phil takes Claire, with whom he usually has a weekly...

More Moot Court Rankings

Posted on April 10, 2010
Following up on last Saturday's post, 2009-10 Moot Court Rankings: the University of Houston Moot Court National Championship ranking is used to determine the sixteen schools to be invited to Houston in January 2011 to compete for the National Championship...

More on the Future Ed Conference: Graduating 3Ls are 'Worthless'

Posted on April 10, 2010
Following up on yesterday's post, HLS & NYLS Host Conference Today on Future Ed -- New Business Models for U.S. and Global Legal Education: Above the Law reports on some provocative comments at the Apocalypse Now session by: Chester Paul Beach (General Counsel, United Technologies): "We don?t allow first or...

Caron to Deliver TePoel Lecture on

Posted on April 09, 2010
I am honored to have the opportunity to deliver the TePoel Lecture at Creighton University School of Law next Friday, April 16, on The Costs of Estate Tax Dithering. The lecture is part of the Creighton Law Review symposium on Estate Planning: Moral, Ethical and Religious Perspectives: Panel #1: Moral,...

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St. Louis Hosts Conference Today on Critical Issues in International & Comparative Taxation

Posted on April 09, 2010
Saint Louis University School of Law today hosts the Sanford E. Sarasohn Memorial Conference on Critical Issues in International & Comparative Taxation: Critical tax scholarship seeks to uncover implicit biases in a nominally neutral tax system. In an international and comparative context, tax scholars will examine the distribution of tax...

HLS & NYLS Host Conference Today on Future Ed -- New Business Models for U.S. and Global Legal Education

Posted on April 09, 2010
Harvard Law School and New York Law School host a two-day conference beginning today on Future Ed: New Business Models for U.S. and Global Legal Education (program; speakers): Got an idea about the future of U.S. legal education? Think it?s time to go clinical? Or global? Or virtual? Should law...

Northwestern Hosts Symposium Today on International Tax Reform in a Reset Economy

Posted on April 09, 2010
The Northwestern Graduate Tax Program hosts a symposium today on International Tax Reform in a Reset Economy: Business people, tax practitioners, and legal academics generally agree that the United States international tax regime is broken. Criticisms abound that the system is overly complicated, disadvantageous to American businesses competing in a...

Today Is Tax Freedom -- Earlier in AK, LA & MS, Later in CT, NJ, NY

Posted on April 09, 2010
Today is Tax Freedom Day, the day on which Americans will have earned enough money to pay all federal, state, and local taxes for the year: Tax Freedom Day will arrive on April 9 this year, the 99th day of 2010, according to the Tax Foundation?s annual calculation using the...

Engle: Notional Generosity

Posted on April 09, 2010
Josh Eagle (South Carolina) has posted Notional Generosity, 35 Harv. Envtl. L. Rev. ___ (2011), on SSRN. Here is the abstract: This article explores a phenomenon that might be called ?gift-form generosity?: people earning similar amounts of income are more willing to part with a dollar?s worth of one kind...

Does Altruism or Social Pressure Drive Charitable Giving?

Posted on April 09, 2010
Stefano DellaVigna (UC-Berkeley, Department of Economics), John A. List (University of Chicago, Department of Economics) & Ulrike Malmendier (UC-Berkeley, Department of Economics) have posted Testing for Altruism and Social Pressure in Charitable Giving on NBER...

Law Stories and the Narrative Model of Judging

Posted on April 09, 2010
Kenworthey Bilz (Northwestern) has published We Don't Want to Hear It: Psychology, Literature and the Narrative Model of Judging, 2010 U. Ill. L. Rev. 429. Here is the abstract: The ?narrative? model of legal judging argues that legal decision makers both do and should render judgments by assembling sensible stories...

Helge: Regulation of the Charitable Sector Through a Federal Charity Oversight Board

Posted on April 09, 2010
Terri Lynn Helge (Texas-Wesleyan) has posted Policing the Good Guys: Regulation of the Charitable Sector Through a Federal Charity Oversight Board, 19 Cornell J.L. & Pub. Pol'y 101 (2010), on SSRN. Here is the abstract: Recently, public confidence in the charitable sector has eroded due to a barrage of media...

San Diego Hosts Conference Today on Climate & Energy Law

Posted on April 09, 2010
The University of San Diego School of Law today hosts its Second Annual Climate & Energy Law Symposium which will explore various regulatory approaches being proposed and adopted to reduce greenhouse gas emissions. The tax panel is Climate Change and Tax Law: Reuven S...

Willens: Taxpayer Bound by Form in Which Transaction Cast

Posted on April 09, 2010
Robert Willens (Robert Willens LLC, New York; Adjunct Professor, Columbia) has published Taxpayer Bound by Form in Which Transaction Cast, 127 Tax Notes 113 (Apr. 5, 2010). Here is the abstract: Some leveraged acquisitions are structured in a manner designed to enable the acquirer to execute a § 338 election...

Hickman & Hill: Concepts, Categories, and Compliance in the Regulatory State

Posted on April 08, 2010
Kristin E. Hickman (Minnesota) & Claire A. Hill (Minnesota) have published Concepts, Categories, and Compliance in the Regulatory State, 94 Minn. L. Rev. 1151 (2010). Here is the abstract: Law is, of course, always a product of its history. But for some regimes, history matters both more and differently than...

Tax Policy Center Hosts Program Today on Tax Complexity: Can Technology Make Us Free?

Posted on April 08, 2010
The Tax Policy Conference hosts a luncheon program today on Tax Complexity: Can Technology Make Us Free? in Washington, D.C. (live webcast here): As April 15 approaches, many of us are fuming over our 1099s, W-2s, and 1040s. Not only because we must pay tax, but also because the process...

Law Prof Plutocrats

Posted on April 08, 2010
Daniel Gordon (St. Thomas University School of Law) has published Hiring Law Professors: Breaking the Back of an American Plutocratic Oligarchy, 19 Widener L. Rev. 137 (2010). Here is the abstract: Law students and the consumers of legal services like to think that professors are hired by law schools on...

Leyden: What 'Up in the Air' Can Teach the IRS

Posted on April 08, 2010
Diana Leyden (UConn) has published What 'Up in the Air' Can Teach the IRS, 127 Tax Notes 93 (Apr. 5, 2010). Here is the abstract: George Clooney and Up in the Air have a lot to tell the IRS about the downside of reducing face-to-face contact. Efficiency and savings are...

Galle & Utset: Is Cap & Trade Fair to the Poor?

Posted on April 08, 2010
Brian D. Galle (Florida State; moving to Boston College) & Manuel A. Utset (Florida State) have posted Is Cap & Trade Fair to the Poor? Short-Sighted Households and the Timing of Consumption Taxes, 78 Geo. Wash. L. Rev. ___ (2010), on SSRN. Here is the abstract: Many forms of consumption...

Boothe-Perry: The Legal Academy and Professionalism

Posted on April 08, 2010
Nicola A. Boothe-Perry (Florida A&M) has published Professionalism's Triple E Query: Is Legal Academia Enhancing, Eluding, or Evading Professionalism?, 55 Loyola L. Rev. 517 (2009). Here is the abstract: There is increasing discomfort in the legal community regarding the state of professionalism exhibited by members of the profession, and the...

Schmalbeck Presents A New Tax-Exempt Category for Churches Today at UCLA

Posted on April 08, 2010
Richard L. Schmalbeck (Duke) presents 501(say)(what?): Considering a New Exempt Category for Churches at UCLA today as part of its Tax Policy and Public Finance Colloquium Series hosted by Steven Bank and Kirk Stark. Here is the Summary: It seems to me that there is a solution to all three...

Slemrod Presents Buenas Notches and Car Notches Today at NYU

Posted on April 08, 2010
Joel Slemrod (University of Michigan, Ross School of Business) presents Buenas Notches: Lines and Notches in Tax System Design and Car Notches at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. The co-convenors of the colloquium are Daniel Shaviro (NYU) & Mihir Desai (Harvard...

McMahon Presents U.K. Lessons for the U.S. in Eliminating the Marriage Penalty Today at Indiana

Posted on April 08, 2010
Stephanie McMahon (Cincinnati) presents Tax Filing in the U.K.: A Guide for the U.S. When Eliminating the Marriage Penalty at Indiana-Bloomington today as part of its Tax Policy Colloquium Series organized by Ajay K. Mehrotra. Here is the abstract: The United States is one of the last countries to use...

Death of Jack Bierman

Posted on April 08, 2010
Jacquin D. Bierman, former Director of the Miami Graduate Tax Program and the first Professor-in-Residence in the IRS Chief Counsel's Office, died on March 23 at the age of 95. From the New York Times obituary: A product of the New York City school system who graduated first in his...

Tamakuni Presents Japanese Tax Reform Today at SMU

Posted on April 08, 2010
Fumitoshi Tamakuni (Chuo University, Tokyo) presents Japanese Style Tax Reform ? Past and Future at SMU today as part of its Tax Policy Colloquium Series hosted by Christopher H. Hanna and Henry J. Lischer, Jr.. Here is a brief summary of the presentation: Since the end of World War II,...

Bill Turnier, Paul Volcker on the VAT

Posted on April 08, 2010
(Hat Tip: Patrick Oglesby.) Wall Street Journal editorial, Volcker on the VAT: The Middle Class Is Where the Money Is: Kudos for candor to Paul Volcker, the former Federal Reserve Chairman and current White House economic adviser, for admitting what other Democrats also know but don't want to admit until...

Is There a Religious Exemption to ObamaCare (Like Social Security)?

Posted on April 07, 2010
Lloyd Hitoshi Mayer (Notre Dame): Unless I missed it, there does not appear to be an exemption for churches or other religious organizations from the requirement that large employers provide an opportunity to enroll in the minimum required health insurance...

Tax Teachers of the Year

Posted on April 07, 2010
The AALS has announced that the following Tax Profs have been selected as the Teachers of the Year for 2008-09 at their respective law schools: Mitchell M. Gans (Hofstra) Thomas D. Griffith (USC) Lily Kahng (Seattle) Kirk J. Stark (UCLA) Lee-ford Tritt (Florida) Larry D...

National Tax Journal Publishes New Issue

Posted on April 07, 2010
The National Tax Journal has published Vol. 63, No. 1 (March 2010): Govind S. Iyer (University of North Texas, College of Business), Philip M.J. Reckers (Arizona State University, W.P. Carey School of Business) & Debra L. Sanders Washington State University, Department of Accounting), Increasing Tax Compliance in Washington State: A...

Moin: Guarantee Fees and Container Corp.

Posted on April 07, 2010
Andrew D. Moin (Sullivan & Cromwell, New York) has posted Guarantee Fees and Sourcing by Analogy: The Curious Case of Container Corporation on SSRN. Here is the abstract: The proper sourcing of payments to guarantee another?s obligations has long been ambiguous...

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