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Taxation & Estate Planning

TaxProf Blog

Provides news, information and resources for tax professors and practitioners.

Post Frequency: 110.3/day

Last Entry: April 01, 2011 at 16:00:00

CRS: 501(c)(4) Organizations and Campaign Activity

Posted on February 10, 2009
The Congressional Research Service has released 501(c)(4) Organizations and Campaign Activity: Analysis Under Tax and Finance Laws (R40183), by Erika K. Lunder & L. Paige Whitaker. (Hat Tip: Rick Hasen & Ellen Aprill.)

Tax Amnesty as Economic Stimulus

Posted on February 09, 2009
Cincinnati Enquirer op-ed, IRS Amnesty Would Stimulate Economy, Give Struggling Taxpayers a Fresh Start, by Howard Levy (Voorhees & Levy, Cincinnati): Congress is looking for ways to raise money as well as stimulate the economy. Many hard-working Americans, despite good...

Academic Freedom or Serial Irresponsibility?

Posted on February 09, 2009
New York Times op-ed: The Two Languages of Academic Freedom, by Stanley Fish (Florida International University): Last week we came to the section on academic freedom in my course on the law of higher education and I posed this hypothetical...

Alstott: Family Values and the Law of Inheritance

Posted on February 09, 2009
Anne L. Alstott (Harvard) has posted Family Values and the Law of Inheritance on SSRN. Here is the abstract: This review essay examines Jens Beckert's new book, Inherited Wealth [Princeton University Press, 2007)], which shows how values of liberty, equality,...

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Cincinnati Launches Freedom Center Journal

Posted on February 09, 2009
Today is an exciting day at the University of Cincinnati College of Law: in partnership with the National Underground Railroad Freedom Center, we have published the inaugural issue of the Freedom Center Journal ("FCJ"), a symposium on Reconstructions: Historical Consciousness...

Comparison of House, Senate Versions of Home Buyer Tax Credit

Posted on February 09, 2009
Today's Wall Street Journal: Real-Estate Sector Cheers Tax Credit, by Nick Timiraos:

Pareja: Taxation Without Liquidation: Rethinking "Ability to Pay"

Posted on February 09, 2009
Sergio Pareja (New Mexico) has published Taxation Without Liquidation: Rethinking "Ability to Pay", 2008 Wis. L. Rev. 841. Here is the abstract: This Article proposes a novel way to tax wealth transfers. Specifically, it suggests that we divide all assets...

Former Florida Law Prof Comments on Racial and Sexual Discrimination Lawsuit Against School and Dean

Posted on February 09, 2009
On Saturday, I blogged the complaint filed by Sherrie L. Russell-Brown, a law professor at the University of Florida Levin College of Law from 2001-2007, alleging racial and sexual discrimination against the school and its dean. The post quoted a...

District Court Rejects Arthur Andersen Call-Option Spread Partnership Transactions

Posted on February 09, 2009
A federal district court in California last week applied the economic substance, step transaction, and substance over form doctrines in disregarding a call-option spread partnership transaction markteted by Arthur Andersen. Maguire Partners - Master Investments LLC v...

Graetz Publishes 2008 Woodworth Lecture on Tax Policy Challenges

Posted on February 09, 2009
I previously blogged the Laurence Neal Woodworth Lecture on Federal Tax Law and Policy given by Michael J. Graetz (Columbia) at the May 2008 Meeting of the ABA Tax Section. The lecture is now in print, Tax Policy Challenges, 35...

Zelinsky: Age Discrimination in Defined Benefit Pensions

Posted on February 09, 2009
Edward A. Zelinsky (Cardozo) has posted The Aftermath of the Cash Balance Controversy: Defining Age Discrimination for Traditional Defined Benefit Pensions on SSRN. Here is the abstract: The appellate decisions upholding cash balance pensions against the claim of age discrimination...

TaxProf Blog Weekend Roundup

Posted on February 09, 2009
Saturday: Former Florida Law Prof Files Racial and Sexual Discrimination Lawsuit Against School and Dean Lathrope Leaves UC-Hastings for San Francisco Schumacher: "Purposive Textualism" Can Solve the Tax Shelter Problem Delfino and Tax Evasion Sentencing Sunday: Tax Prof Carolyn Jones...

Tax Prof Carolyn Jones to Step Down as Iowa Dean

Posted on February 08, 2009
Tax Prof Carolyn Jones is stepping down as Iowa's Dean after five years on the job. From the Iowa press release: Carolyn Jones, the first woman to serve as dean of the University of Iowa College of Law, has announced...

Top 5 Tax Paper Downloads

Posted on February 08, 2009
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's: 1. [348 Downloads] The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, by Katherine Pratt, Jennifer M. Kowal & Daniel...

A 16-Year Old's Reflections on Snow Days

Posted on February 08, 2009
Cincinnati recently shut down for three days because of a few inches of snow. My 16-year old daughter wrote this touching article for her school newspaper on how snow days are different as we grow older: I almost wish I...

SOI Releases 2006 Corporation Source Book

Posted on February 08, 2009
The IRS's Statistics of Income Division (SOI) has released the 2006 Corporation Source Book in two formats: a Comma Separated Value (.csv) file and Excel tables: The purpose of the .CSV file, which contains only numeric characters, is to provide...

Former Florida Law Prof Files Racial and Sexual Discrimination Lawsuit Against School and Dean

Posted on February 07, 2009
Sherrie L. Russell-Brown, a law professor at the University of Florida Levin College of Law from 2001-2007, has filed a racial and sexual discrimination lawsuit against the school and its dean, alleging that she was forced out of her faculty...

Lathrope Leaves UC-Hastings for San Francisco

Posted on February 07, 2009
Daniel Lathrope (UC-Hastings) has accepted a chair at San Francisco: Professor Lathrope grew up in Indiana and the East Bay, and joined the Hastings faculty in 1980. He received his undergraduate degree at the University of Denver, his J.D. at...

Schumacher: "Purposive Textualism" Can Solve the Tax Shelter Problem

Posted on February 07, 2009
Scott A. Schumacher (University of Washington) has published MacNiven v. Westmoreland and Tax Advice: Using "Purposive Textualism" to Deal With Tax Shelters and Promote Legitimate Tax Advice, 92 Marq. L. Rev. 33 (2008). Here is the abstract: The last few...

Delfino and Tax Evasion Sentencing

Posted on February 07, 2009
Timothy J. Coley, Comment, Disputed Deductions: Delfino and the Fourth Circuit's Prudent Adoption of the Restrictive Approach to Tax Evasion Sentencing (United States v. Delfino, 510 F.3d 468.), 87 N.C. L. Rev. 234 (2008). Here is part of the Conclusion:...

Why Neil Buchanan Will Never Be Treasury Secretary

Posted on February 06, 2009
From Tax Prof Neil H. Buchanan (George Washington): Geithner, Daschle, Killefer, and Me: I could not help but wonder what would happen if my tax situation were to become a matter of public debate. I actually have recently become aware...

Advice From a Retiring Dean

Posted on February 06, 2009
Cardozo Dean David Rudenstine is stepping down in June after eight years. The Cardozo website and National Law Journal have detailed interviews with Dean Rudenstine. Here are his ten pieces of advice for his successor, which are equally applicable at...

Netflix CEO: Please Raise My Marginal Tax Rate to 50%

Posted on February 06, 2009
New York Times op-ed: Please Raise My Taxes, by Reed Hastings (CEO of Netflix): I?m the chief executive of a publicly traded company and, like my peers, I?m very highly paid. The difference between salaries like mine and those of...

New Issue of Journal of Taxation of Investments

Posted on February 06, 2009
The Journal of Taxation of Investments has published its Winter 2009 issue (Vol. 26, No. 2), with these articles: Robert N. Gordon, Kudos to the Tax Writers: The Bailout Demanded Quick Answers and the Government Responded Admirably, 26 J. Tax'n...

Tate: Publicity Rights, Taxation, and the Power of Testation

Posted on February 06, 2009
Joshua C. Tate (SMU) has posted Immortal Fame: Publicity Rights, Taxation, and the Power of Testation on SSRN. Here is the abstract: Publicity rights, or the rights to the use of one's image and likeness, are a relatively recent form...

Tax Court Takes Swipe at Daschle-Geithner-Killefer-Solis in Making Koko Taylor Sing the Tax Blues

Posted on February 06, 2009
I previously blogged the sad case of Grammy-winning blues singer Koko Taylor, who is 80 years old and in poor health: Her income has dropped precipitously, her expenses haven?t, and she has little savings or other hard assets besides a...

Tax Expenditures: Compendium of Background Material

Posted on February 06, 2009
The Senate Budget Committee has published the Congressional Research Service's 931-page report, Tax Expenditures: Compendium of Background Material on Individual Provisions, 110th Cong., 2d Sess., Print #667 (Dec. 2008): [E]ach entry includes an estimate of each tax expenditure?s revenue cost,...

TIGTA: IRS has 25% Error Rate in EITC Payments

Posted on February 06, 2009
The Treasury Inspector General for Tax Administration yesterday released The Earned Income Tax Credit Program Has Made Advances; However, Alternatives to Traditional Compliance Methods Are Needed to Stop Billions of Dollars in Erroneous Payments (2009-40-024), which notes that the IRS...

CSM: When It Comes to Taxes, More Americans Than Ever Say, "Pay Up"

Posted on February 06, 2009
Christian Science Monitor: When It Comes to Taxes, More Americans Than Ever Say, "Pay Up", by Jane Lampman: The tax woes of [three four] of President Obama?s top-level appointees come at a touchy time. ... ?The problem is not with...

Mass SJC Requests Amicus Briefs in Town Fair Tire Case

Posted on February 06, 2009
Last November, I blogged John A. Swain (Arizona) & Walter Hellerstein (Georgia), Town Fair Tire and the Silliness of the Physical Presence Rule for Use Tax Collection Nexus, 50 State Tax Notes 447 (Nov. 17, 2008). The Massachusetts Supreme Judicial...

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