Taxation & Estate Planning

The Downside of a J.D.

Posted on November 21, 2008
National Law Journal: Discovering a Law Degree's Downside: Sending the Wrong Signal in Bad Times?, by Leigh Jones: When Dina Allam graduated last spring from Ohio State University with a joint law and master of business administration degree, she thought...

NTA Annual Conference

Posted on November 21, 2008
The three-day National Tax Association 101st Annual Conference on Taxation continues today in Philadelphia. Today's Law School Tax Prof speakers include: Heather Field (UC-Hastings), Checking In on Check-the-Box Leandra Kederman (Indiana), When Should Legal Formalities Prevail Over Economic Substance? Ajay...

NYLS Hosts Conference on Representing Non-Traditional Couples

Posted on November 21, 2008
New York Law School hosts a program today on Beyond Ozzie and Harriet -- Representing Non-Traditional Couples in the Patterson Era. For list of speakers and their topics, see here.

Law Schools Ponder Decline in Minority Enrollment

Posted on November 21, 2008
National Law Journal: Law School Deans, Profs Ponder Reasons for Decline in Minority Enrollment, by Thomas Adcock: The controversy surrounding Columbia Law School's documentation of a "disturbing" decline in enrollment of minority students at law campuses around the country has...

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U.S. News Top 200 Colleges & Universities in the World

Posted on November 21, 2008
U.S. News & World Report has released its ranking of the Top 200 World's Best Colleges and Universities, based on six criteria: Academic Peer Review (40%) Employer Review (10%) Student/Faculty Ratio (20%) Citations per Faculty Member (20%) Proportion of International...

Fleischer Presents A Theory of Taxing Sovereign Wealth Today at Columbia

Posted on November 20, 2008
Victor Fleischer (Illinois) presents A Theory of Taxing Sovereign Wealth, 84 N.Y.U. L. Rev. ___ (2009), at Columbia today as part of its Tax Policy Colloquium Series. Here is the abstract: Sovereign wealth funds enjoy an exemption from tax under...

WSJ: A Real Middle Class Tax Cut: Reduce 25% Rate to 15%

Posted on November 20, 2008
Wall Street Journal: Let's Have a Real Middle-Class Tax Cut, by Newt Gingrich & Peter Ferrara: President-elect Barack Obama is right: America needs a real and meaningful middle-class tax cut. Unfortunately, despite the rhetoric, that is not what his proposals...

Tax Foundation's 71st Annual Dinner

Posted on November 20, 2008
The Tax Foundation hosts its 71st Annual Dinner tonight at the Four Seasons Hotel in Washington, D.C. The Tax Foundation's Distinguished Service Awards will be presented to Congressmen Jim McCrey & Richard Neal

Do Legacy Admissions Violate the Constitution & Civil Rights Act?

Posted on November 20, 2008
Inside Higher Ed: Looking to the Past to Ban Legacy Admissions, by Scott Jaschik: [T]his week ? for the second time this year ? a law journal is publishing a legal analysis that suggests that legacy preferences are illegal. The...

Accountant: "Don't Taser Me, Bro"

Posted on November 20, 2008
53-year-old accountant Kevin Bonner won a $60,000 judgment in a federal civil rights case after being tasered twice by Normandy Park, Washington police in a child-custody dispute involving his three-year-old granddaughter. ABA Journal Seattle Times

NTA Annual Conference

Posted on November 20, 2008
The three-day National Tax Association 101st Annual Conference on Taxation kicks off today in Philadelphia. Today's Law School Tax Prof speakers include: Brian Galle (Florida State), Do Hidden Taxes Increase Welfare? On Salience and Optimal Tax Theory Michael Graetz (Yale),...

IRS Advisory Council Releases 2008 Briefing Book

Posted on November 20, 2008
IRS Advisory Council yesterday released its 2008 Public Meeting Briefing Book, with more than 70 recommendations on a variety of tax administration issues, divided into these sections: General Report Wage and Investment Report Large & Midsize Business Report and Appendix...

Lebowitz: Profit Sharing as a New World Order in International Tax

Posted on November 20, 2008
Brian Lebowitz (Alston & Bird, Washington, D.C.) has published Profit Sharing as a New World Order in International Taxation, 52 Tax Notes Int'l 585 (Nov. 17, 2008). Here is the Introduction: As goals of tax policy, simplicity and fairness generally....

The Taxation of Sovereign Wealth Funds

Posted on November 19, 2008
The Yale Law Journal Pocket Part has published a Sovereign Wealth Funds Symposium. Here are the two tax-related articles: Victor Fleischer (Illinois), Should We Tax Sovereign Sovereign Wealth Funds?, 118 Yale L.J. Pocket Part 93 (2008): Important characteristics distinguish sovereign...

IRS Names New Tech Chief

Posted on November 19, 2008
The IRS today announced the appointment of Terence (Terry) V. Milholland as its Chief Technology Officer, a newly created position: Milholland brings almost 30 years of technology leadership to the IRS. Most recently, he was the Executive Vice President and...

Treasury Releases Capital Gains Tax Data

Posted on November 19, 2008
The Treasury Department's Office of Tax Analysis has released data showing that increases in capital gains tax rates have corresponded with declines in tax receipts, while lower capital gains rates have corresponded with rising tax revenues: Capital Gains and Taxes...

SSRN Tax Professor Rankings

Posted on November 19, 2008
SSRN has updated its monthly rankings of 565 American and international law school faculties and 1,500 law professors by (among other things) the number of paper downloads from the SSRN data base. Here is the new list (through November 12,...

Norquist Requests $700b in TARP Bailout Funds for Tax Cuts

Posted on November 19, 2008
Americans for Tax Reform President Grover Norquist has sent a letter and formal application to the Treasury Department requesting $700 billion from the TARP Capital Purchase Program to fund the following tax cuts: Cut the corporate income tax rate from...

Swain & Hellerstein: The Silliness of the Physical Presence Rule for Use Tax Collection Nexus

Posted on November 19, 2008
John A. Swain (Arizona) & Walter Hellerstein (Georgia) have published Town Fair Tire and the Silliness of the Physical Presence Rule for Use Tax Collection Nexus, 50 State Tax Notes 447 (Nov. 17, 2008). Here is the Introduction: It is...

NYSBA Releases Tax Reports

Posted on November 19, 2008
The New York State Bar Association has issued several tax reports: Good Faith Compliance with Section 409A (1170) Rev. Rul. 64-182 and the Endowment Size of Certain Public Charities (1169) Using a Private Trust Company as Trustee of Trusts with...

Women Lag Behind Men at Large Law Firms

Posted on November 18, 2008
The National Association of Women Lawyers today released the results of its third annual National Survey on the Status of Women in Law Firms. The report finds significant disparities between men and women in the number and compensation of partners...

University Fires Professor Because of Blog Post

Posted on November 18, 2008
Texas A&M International University Professor Loye Young was fired for this blog post. The Daily Texan Inside Higher Ed Mr. Young defends himself here, here, here, and here. (Hat Tip: Chaz Perin.)

Obama's Planned Increase in Top Tax Rate Contrary to International Trend

Posted on November 18, 2008
As the United States awaits to see how President-elect Obama implements his campaign promise to increase the tax burden on those earning more than $250,000 per year, KPMG has released a new study (Individual Income Tax Rate Survey 2008) documenting...

ABA Survey on Impact of Recession on Legal Profession

Posted on November 18, 2008
Take this two-minute survey on how you think the recession will affect the legal profession. Results will be published in the January issue of the ABA Journal.

Johnston: Taxes, Dividends, and Patriotism

Posted on November 18, 2008
David Cay Johnston has published Taxes, Dividends, and Patriotism, 121 Tax Notes 865 (Nov. 17, 2008): There is a better way to solve our national financial crisis than Washington's borrowing bender. A better solution lies in tax policy. ... [W]here...

Does Your Boss Have to Pay You While You Wait for Vista to Boot Up?

Posted on November 18, 2008
National Law Journal: Is Booting Up a Computer Work, or a Work Break? More Companies Fending Off Suits on the Issue, by Tresa Baldas: Lawyers are noting a new type of lawsuit, in which employees are suing over time spent...

de la Feria Presents The Pitfalls of Accepted VAT Wisdom Today at UConn

Posted on November 18, 2008
Rita de la Feria (Oxford University) presents The Pitfalls of Accepted VAT Wisdom: Lessons from the EU Experience at Connecticut today as part of its Tax Lecture Series. Here is the abstract: Initially spreading throughout Europe, VAT remained confined to...

Nussim Presents Distributive Aspects of Legal Standards Today at Loyola-L.A

Posted on November 17, 2008
Jacob Nussim (Bar Ilan University; Visiting at UCLA) presents Distributive Aspects of Legal Standards at Loyola-L.A. today as part of its Tax Policy Colloquium Series. The commentators are Robin B. Kar (Loyola-L.A.) & Michael Guttentag (Loyola-L.A.). The paper responds to...

Arkansas Con Law Prof Drops Defamation Lawsuit Against His Students Over Racism Charges

Posted on November 17, 2008
Following up on my earlier post, Arkansas Con Law Prof Sues His Students for Defamation, Claiming They Twisted His Anti-Affirmative Action Views to Accuse Him of Racism (4/30/08): Today's Inside Higher Ed reports that Arkansas-Little Rock Law Prof Richard J...

Current Models of Digital Scholarly Communication

Posted on November 17, 2008
The Association of Research Libraries and the Ithaka group, a nonprofit organization dedicated to fostering the use of information technologies in higher education, have issued a report, Current Models of Digital Scholarly Communication. The eight models are: E-only journals Reviews...

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