Taxation & Estate Planning

Jensen Reviews Tax-Free Like-Kind Exchanges

Posted on October 10, 2008
Erik M. Jensen (Case Western) has published Book Review, 120 Tax Notes 479 (Aug. 4, 2008) (reviewing Bradley T. Borden (Washburn), Tax-Free Like-Kind Exchanges (Civic Research Institute, 2008)). Here is the abstract: Bradley T. Borden's Tax-Free Like-Kind Exchanges, a treatise...

Servoss: Tax Incentives to Attract Foreign Direct Investment

Posted on October 10, 2008
Stephanie A. Servoss (LL.M. (Tax), 2008, Florida) has published The Biotechnology Boom: Tax Incentives to Attract Foreign Direct Investment, 52 Tax Notes Int'l 69 (Oct. 6, 2008). Here is the abstract: This article analyzes the tax incentives that are being...

Marginal Tax Rates Under Obama (50%), McCain (40%)

Posted on October 09, 2008
The Tax Foundation has published How Do the Presidential Candidates? Tax Plans Affect Taxpayers? Marginal Tax Rates?, by Robert Carroll: The Presidential candidates have proposed comprehensive tax plans that reshape tax policy in important ways. The two candidates have put...

Logue Presents The Coase Theorem of Tax Law at Toronto

Posted on October 09, 2008
Kyle Logue (Michigan) presented The Coase Theorem of Tax Law at the University of Toronto yesterday as part of the James Hausman Tax Law and Policy Workshop Series. Here is the abstract: The Coase Theorem and its related literature explore...

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IRS Releases Tax Data to Syracuse Researchers

Posted on October 09, 2008
I previously blogged (here, here, here, and here) the efforts by the Transactional Records Access Clearinghouse (TRAC) of Syracuse University to obtain statistics from the IRS under a long-standing federal court order. TRAC announced today that the IRS has now...

CTJ Criticizes Financial Bailout/Tax Extenders Act

Posted on October 09, 2008
Citizens for Justice criticizes last week's passage of H.R. 1424, the Emergency Economic Stabilization Act, in a new report: The financial rescue plan and the tax legislation were both bills that were opposed by the House, largely because of their...

Deloitte Offers Free Podcasts on State Business Taxation

Posted on October 09, 2008
Deloitte has made available free podcasts by James W. Wetzler on business taxation in 27 states, including California, Florida, New York, and Texas.

Repetti Critiques International Aspects of President's Advisory Panel on Tax Reform Report

Posted on October 09, 2008
James R. Repetti (Boston College) has published Will U.S. Investment Go Abroad in a Territorial Tax: A Critique of the President's Advisory Panel on Tax Reform, 8 Fla. Tax Rev. 303 (2007). Here is the abstract: This article critiques the...

Sexton: Proposition 13 and Residential Mobility

Posted on October 09, 2008
Terri A. Sexton (UC-Davis & California State University, Sacramento) has published Proposition 13 and Residential Mobility, 50 State Tax Notes 29 (Oct. 6, 2008). Here is the Conclusion: Empirical studies confirm that households respond to increased transaction costs by not...

Call for Nominations: CALI Board of Directors

Posted on October 09, 2008
The Center for Computer-Assisted Legal Instruction (CALI) is seeking nominations to fill vacant positions on its Board of Directors. Self-nominations also are welcome. The nominations deadline is October 17. Nominees will be contacted during the first week of November...

Tax Fact Checking the Presidential Debate

Posted on October 09, 2008
Tax Foundation: Fact Checking the Tax Talk: Economic Policy Dominates Second Presidential Debate, by Gerald Prante: The following is an analysis of the claims made by Senators John McCain and Barack Obama on the issue of taxes in tonight's second...

Yu: Proposed Allocation of DNI to the Separate Shares of a Trust or Estate

Posted on October 09, 2008
Michael T. Yu (California Western) has published Deductions in a Proposed Calculation and Allocation of Distributable Net Income to the Separate Shares of a Trust or Estate, 5 Pitt. Tax Rev. 123 (2008). Here is the abstract: This piece is...

WSJ: McCain Should Double Down on Tax Cuts

Posted on October 08, 2008
Op-ed in today's Wall Street Journal: It's Time to Think Big on Tax Cuts, by Jack Kemp & Peter Ferrara: John McCain needs to show the nation that he has the economic recovery plan to restore long-term economic growth. To...

Tax Diversity

Posted on October 08, 2008
PriceWaterhouseCoopers is sponsoring TaxDiversity.com to increase the number of individuals from under-represented groups in tax careers: The multi-faceted effort centers around a Web site where visitors can interact, view diverse jobs and get additional information about the profession, but also...

Book: A Response to Professor Camp: The Importance of Oversight

Posted on October 08, 2008
I previously blogged the forthcoming article by Bryan Camp (Texas Tech), The Problem of Adversarial Process in the Administrative State, 83 Ind. L.J. ___ (2008). Leslie Book (Villanova) has posted A Response to Professor Camp: The Importance of Oversight, 83...

Arizona, Arizona State & Nebraska Law Schools Accused of Discrimination Against White Applicants

Posted on October 08, 2008
The Center for Equal Opportunity issued a report today accusing Nebraska law school of engaging in racial discrimination by impermissibly favoring black and Hispanic applicants over white applicants. Last week, the group issued similar reports on Arizona and Arizona State...

McDaniel: Territorial vs Worldwide International Tax Systems: Which Is Better for the U.S.?

Posted on October 08, 2008
Paul R. McDaniel (Florida) has published Territorial vs Worldwide International Tax Systems: Which Is Better for the U.S.?, 8 Fla. Tax Rev. 283 (2007). Here is the abstract: The Report of the President's Advisory Panel on Federal Tax Reform, entitled...

Batchelder: What Should Society Expect from Heirs? A Proposal for a Comprehensive Inheritance Tax

Posted on October 08, 2008
Lily L. Batchelder (NYU) has posted What Should Society Expect from Heirs? A Proposal for a Comprehensive Inheritance Tax, 62 Tax L. Rev. ___ (2008), on SSRN. Here is the abstract: The upcoming one-year repeal of the federal estate tax...

Jensen: Achieving Capital Gain Treatment While Keeping the Property

Posted on October 08, 2008
Ronald H. Jensen (Pace) has published Can You Have Your Cake and Eat It Too?: Achieving Capital Gain Treatment While Keeping the Property, 5 Pitt. Tax Rev. 75 (2008). Here is the abstract: The article explores a little-noted inconsistency between...

WSJ: The Rich Pay Their Fair Share (and They Would Pay More Under McCain's Tax Plan)

Posted on October 08, 2008
Wall Street Journal op-ed: The Rich Pay Their Fair Share; They Would Still Shoulder the Burden Under the McCain Plan, by Andrew G. Biggs (American Enterprise Institute) & Kent Smetters (Wharton School): Tax policy has two main goals: fairness and...

2009 State Business Tax Climate Index

Posted on October 07, 2008
The Tax Foundation has published its 2009 State Business Tax Climate Index. Here are the states with the best business tax climates: 1. Wyoming 2. South Dakota 3. Nevada 4. Alaska 5. Florida 6. Montana 7. Texas 8. New Hampshire...

U.S. News to Rank Part-Time J.D. Programs

Posted on October 07, 2008
I previously blogged (links collected here) the announcement by Robert Morse, Director of Data Research at U.S. News & World Report, that the magazine is considering counting both full-time and part-time entering student admission data for the median LSAT score...

TPC Hosts Are State and Local Governments Nearing a New Tax Revolt?

Posted on October 07, 2008
The Urban Institute and the Urban-Brookings Tax Policy Center host a luncheon program today in Washington, D.C. on Are State and Local Governments Nearing a New Tax Revolt? (webcast here): Thirty years after Proposition 13 passed, some signs point to...

WSJ: About That Middle-Class Tax Cut . . .

Posted on October 07, 2008
Editorial in today's Wall Street Journal: About That Middle-Class Tax Cut . . . Remember the Last Time a Charismatic Democrat Made Such a Promise? "It's like déjà vu all over again." As John McCain heads into the second round...

Ranking Scholarly Journals: The European Experience

Posted on October 07, 2008
In this week's Chronicle of Higher Education: New Ratings of Humanities Journals Do More Than Rank ? They Rankle, by Jennifer Howard: A large-scale, multinational attempt in Europe to rank humanities journals has set off a revolt. In a protest...

Willens: Using § 83 to Convert Ordinary Income Into Capital Gain Via Nonvested Stock

Posted on October 07, 2008
Robert Willens (Robert Willens LLC, New York; Adjunct Professor, Columbia) has published When Vested Shares Become Nonvested, 121 Tax Notes 99 (Oct. 6, 2008). Here is the abstract: Robert Willens looks at a recent IRS ruling's effect on § 83...

Dorf: Why Liberals and Conservatives Are Both Wrong on Tax Restrictions on Politicking From the Pulpit

Posted on October 07, 2008
FindLaw: Why the Constitution Neither Protects Nor Forbids Tax Subsidies for Politicking from the Pulpit, And Why Both Liberals and Conservatives May be on the Wrong Side of this Issue, by Michael C. Dorf: The clergy participating in the ADF's...

Why Aren't There More Female Law Prof Bloggers?

Posted on October 07, 2008
On law.com: Where Are All the Female Law Bloggers?, by C.C. Holland: What's behind this seeming disparity [in the number of the female law bloggers compared to male law bloggers]? There are three basic theories in circulation. ... Women law...

The IRS Dog: Doberman Pinscher

Posted on October 07, 2008
Fun tax fact of the day: The first Doberman Pinscher was bred in 1890 by Karl Friedrich Louis Dobermann -- "a tax collector who frequently traveled through many bandit-infested areas, and needed a protection dog to guard him in any...

Crawford: Bringing Trusts & Estates to the Front and Center of Legal Education

Posted on October 07, 2008
Bridget J. Crawford (Pace) has posted Bringing Trusts & Estates to the Front and Center of Legal Education on SSRN. Here is the abstract: In this short essay I make 10 modest suggestions for bringing Trusts & Estates to the...

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