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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

Wright: Using Retroactive Taxes to Cure Budget Shortfalls

Posted on January 29, 2009
Kathleen K. Wright (California State University-Fullerton, Mihaylo College of Business and Economics) has published Using Retroactive Taxes to Cure Budget Shortfalls, 61 Tax Law. 1153 (2008). Here is the Introduction: New legislation limiting the amount of refunds available for LLCs...

Arizona State Faculty Face 12% Pay Cut by June 30

Posted on January 29, 2009
Scary news from the Arizona Republic: Arizona's public universities on Tuesday unveiled their offers to make cuts in their budgets this year, saying they would strip thousands of employees of weeks of pay and eliminate jobs and some programs. ......

Tax Differences in House, Senate Stimulus Bills

Posted on January 29, 2009
The House yesterday approved the $819 billion economic stimulus plan 244-188, with not a single Republican voting in favor of the bill (11 Democrats voted for the bill). Among the differences to be reconciled in the tax provisions in the...

Video on Bank Bailout Notice 2008-83

Posted on January 29, 2009
American News Project has this six-minute video on Notice 2008-83 (the Wells Fargo bank bailout ruling): Prior TaxProf Blog coverage: What Is the IRS's Authority for Expanding Bailout Tax Breaks? (10/19/08) Bailout Tax Break Worth $5.1 Billion to PNC Bank...

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6th Circuit Fuels Circuit Split Over Use of Tables to Value Lottery Winnings

Posted on January 29, 2009
The Sixth Circuit yesterday (Negron v. United States, No. 07-4460 (6th Cir. Jan. 28, 2009)) added more fuel to the split in the circuits over whether the � 7520 valuation tables should be used to value lottery payments, joining the...

Milot: The Case Against Tax Incentives for Organ Transfers

Posted on January 29, 2009
Lisa Milot (Georgia) has published The Case Against Tax Incentives for Organ Transfers, 45 Willamette L. Rev. 67 (2008). Here is the Conclusion: Upon initial consideration, providing tax incentives for organ donations might seem to reflect a sound legislative and...

Sinai: Dividend Repatriation Tax Cut Would Be Ideal Stimulus

Posted on January 28, 2009
Op-ed in today's Wall Street Journal: A $545 Billion Private Stimulus Plan; Let's Bring Home Foreign Earnings Without Tax Penalty, by Allen Sinai: [T]he Obama team should implement a private-sector funded stimulus and allow a temporary reduction in the 35%...

CTJ: Republican Tax Cuts Skewed Toward Rich

Posted on January 28, 2009
Citizens for Tax Justice today published Less than a Quarter of the House GOP?s Tax Rate Reduction Proposal Would Go to the Poorest 60 Percent of Taxpayers:

"Girls Gone Wild" Founder Fires "The Paris Hilton of Tax Lawyers," Seeks New Counsel in Tax Evasion Case

Posted on January 28, 2009
Am Law Daily reports that Joe Francis, founder of the Girls Gone Wild video series, has changed tax lawyers yet again in his tax evasion case: Pillsbury Winthrop Shaw Pittman. Howrey. San Francisco litigation boutique Sideman & Bancroft. And now,...

Knoll: The Corporate Income Tax and the Competitiveness of U.S. Industries

Posted on January 28, 2009
Michael S. Knoll (Pennsylvania) has posted The Corporate Income Tax and the Competitiveness of U.S. Industries on SSRN. Here is the abstract: Hit hard by the financial crisis and recession, U.S. auto producers are seeking a massive bailout from the...

California Water?s-Edge Election

Posted on January 28, 2009
Giles Sutton (Grant Thornton, Washington, D.C.), Chuck Jones (Grant Thornton, Chicago), Jack Hodges (Grant Thornton, San Francisco) & Jaime Yesnowitz (Grant Thornton, Washington, D.C.) have published California Water?s-Edge Election, 61 Tax Law. 1111 (2008)...

Senate Finance Committee Approves Stimulus Bill With One-Year AMT Patch

Posted on January 28, 2009
The Senate Finance Committee yesterday approved the economic stimulus legislation (S. 1) 14-9 after adding a one-year AMT patch costing $70 billion, bringing the tax portion of the bill to $342 billion. The patch would increase the exemptions from $46,200...

McLaughlin & Weeks: In Defense of Conservation Easements

Posted on January 28, 2009
Nancy A. McLaughlin (Utah) & W. William Weeks (President, Conservation Law Center; Director, Conservation Law Clinic, Indiana University School of Law) have published In Defense of Conservation Easements: A Response to "The End of Perpetuity", 9 Wyoming L...

Fogg: � 6672 -- A Flawed Collection Device

Posted on January 28, 2009
T. Keith Fogg (Villanova) has published Leaving Money on the Table and Providing an Incentive Not To Pay--The Story of a Flawed Collection Device, 5 Hastings Bus. L.J. 1 (2009) Here is the abstract: As of September 30, 2007, the...

Kerik Deploys Geithner-Martin Defense to Tax Evasion Charges

Posted on January 27, 2009
Yesterday's Senate approval of Timothy Geithner as Secretary of the Treasury by a 60-34 vote brought to mind this Steve Martin bit: "You can be a millionaire and never pay taxes. You say, ?Steve, how can I be a millionaire...

Logue Presents Coase, Calabresi & Optimal Tax Policy Today at Michigan

Posted on January 27, 2009
Kyle D. Logue (Michigan) presents Of Coase, Calabresi, and Optimal Tax Policy (with Joel S. Slemrod (Michigan)) today at Michigan as part of its Tax Policy Workshop Series hosted by Reuven S. Avi-Yonah. Here is the abstract: The Coase Theorem...

Stanford Law Grad-Call Girl Pleads Guilty to Tax Evasion

Posted on January 27, 2009
I previously blogged 2001 Stanford Law Grad Cristina Schultz (now Cristina Warthen after her marriage to David Warthen, co-founder of the online search engine Ask Jeeves, now known as Ask.com), who was indicted in California federal district court for failing...

Commentary on Tax Provisions of Stimulus Bill

Posted on January 27, 2009
Bloomberg: Senate Panel May Add $69 Billion AMT Plan to Stimulus Center on Budget & Policy Priorities: Boehner-Cantor Tax Cut Proposal Less Effective as Stimulus Than ?Making Work Pay? Credit Estate Tax Should be Made No Weaker on a Permanent...

Ainsworth: Zappers: Technology-Assisted Tax Fraud

Posted on January 27, 2009
Richard Thompson Ainsworth (Boston University) has published Zappers: Technology-Assisted Tax Fraud, SSUTA, and the Encryption Solutions, 61 Tax Law. 1075 (2008). Here is the abstract: "Zappers," or automated sales suppression devices, have brought unheard of efficiencies and economies of scale...

Germain: Will Former Lehman CEO's Sale of Mansion to Wife for $10 Protect It From His Creditors?

Posted on January 27, 2009
Gregory Germain (Syracuse) follows up on yesterday's post on Richard S. Fuld, Jr., the former chairman and CEO of Lehman Brothers, who recently sold his Florida mansion to his wife for $10 in an apparent attempt to shield the home...

Kirsch: The Limits of Administrative Guidance in the Interpretation of Tax Treaties

Posted on January 27, 2009
Michael S. Kirsch (Notre Dame) has posted The Limits of Administrative Guidance in the Interpretation of Tax Treaties, 87 Tex. L. Rev. ___ (2009), on SSRN. Here is the abstract: This Article addresses the increasingly important role of administrative guidance...

Wood: Deductibility of Restitution, Fines, and Penalties

Posted on January 27, 2009
Robert W. Wood (Wood & Porter, San Francisco) has published Cleaning Up: Tax Deductions for Restitution, Fines, and Penalties,122 Tax Notes 489 (Jan. 26, 2009). Here is the Conclusion: Restitution payments, compensatory fines, and remedial penalties all seem to be...

CTJ: House Democrats' Stimulus Plan Better Than Republicans' Plan

Posted on January 27, 2009
Citizens for Tax Justice has published Tax Cuts in House Democratic Stimulus Plan Better Targeted Than Those of House Republican Plan; National and State-by-State Estimates of Effects of Tax Cut Proposals in Appendix. Here is the Conclusion: Lawmakers who are...

Lederman: Lindens in Second Life Should be Taxed Like PayPal Profits on eBay

Posted on January 26, 2009
Leandra Lederman (Indiana) has published EBay?s Second Life: When Should Virtual Earnings Bear Real Taxes?, 118 Yale L.J. Pocket Part 136 (2009). Here is the abstract: Millions of people participate in virtual worlds?immersive online forums such as Second Life and...

July 2008 California Bar Results, by School

Posted on January 26, 2009
The July 2008 California bar passage rates by school are out. For first-time takers, the overall pass rates were 74.8% for all takers and 83.2% for graduates of the twenty California ABA-approved law schools. The results by gender: Female: 75.4%...

Blank Presents Tax Shelter Detection Today at SMU

Posted on January 26, 2009
Joshua D. Blank (Rutgers-Newark) presents Overcoming Overdisclosure: Toward Tax Shelter Detection, 56 UCLA L. Rev. ___ (2009), at SMU today as part of its Tax Policy Colloquium Series moderated by Christopher H. Hanna. Here is the abstract: Every year, thousands...

Shaviro: The Optimal Relationship between Taxable Income and Financial Accounting Income

Posted on January 26, 2009
Daniel N. Shaviro (NYU) has published The Optimal Relationship between Taxable Income and Financial Accounting Income: Analysis and a Proposal, 97 Geo. L.J. 423 (2009). Here is the abstract: The persistence of the book-tax gap, or excess of companies? reported...

Kahn Leaves Penn State for Washington & Lee

Posted on January 26, 2009
Jeffrey H. Kahn (Penn State) has accepted a lateral offer at Washington & Lee, where he will replace Dorothy Brown, who left for Emory last year. From the Penn State web site: Professor Jeffrey Kahn?s scholarship focuses on the federal...

Ray: Dormant Commerce Clause Analysis After Davis and United Haulers

Posted on January 26, 2009
Daniel R. Ray (Thomas Cooley) has published Cash, Trash, and Tradition: A New Dormant Commerce Clause Exception Emerges from United Haulers and Davis, 61 Tax Law. 1021 (2008). Here is the Introduction: Like most of her sister states, Kentucky law...

Former Lehman CEO Sells Florida Mansion to Wife for $10

Posted on January 26, 2009
Richard S. Fuld, Jr., the former chairman and chief executive of Lehman Brothers, recently sold his $13.75 million Florida home to his wife Kathryn for $10: The motivation is unclear, but Mr. Fuld has been under intense scrutiny since Lehman...

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