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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

Court of Federal Claims Rules For IRS in Stobie Creek Son of BOSS Case

Posted on August 04, 2008
Stobie Creek Investments v. United States, Nos. 05-748T & 07-520T (Ct. Fed. Cl. 7/31/08) DOJ Press Release (8/1/08)

Maule: NYU's "Cash for Class" System

Posted on August 04, 2008
Last Tuesday, I blogged the Tax Consequences of NYU's "Cash for Class" System, in which NYU law students pay their classmates for slots in oversubscribed courses. Jim Maule (Villanova) explores the tax and legal education issues raised by NYU's system.

WSJ: Companies Skirt Tax Code by Using Pension Plans to Fund Compensation of Highly Paid Execs

Posted on August 04, 2008
Front-page story in today's Wall Street Journal: Companies Tap Pension Plans To Fund Executive Benefits; Little-Known Move Uses Tax Break Meant For Rank and File, by Ellen E. Schultz & Theo Francis: At a time when scores of companies are...

What Does Your Dean Really Think About You?

Posted on August 04, 2008
From today's Inside Higher Ed: Us vs. Them in Academe, by Scott Jaschik: What do they really think of the faculty role in running campuses? A national survey of administrators reveals a mixed picture. A majority (60%) believe that faculty...

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Camp: Presumptions and Tax Return Preparer Fraud

Posted on August 04, 2008
Bryan Camp (Texas Tech) has posted Presumptions and Tax Return Preparer Fraud, 120 Tax Notes 167 (7/14/08), on SSRN. Here is the abstract: Just because the IRS has the legal authority to act does not mean it should. The Tax...

Advice From 17 Law Deans

Posted on August 04, 2008
The University of Toledo Law Review has published its ninth annual Deans' Leadership In Legal Education Symposium issue (Vol. 39, No. 2, 2008): Linda L. Ammons (Widener), The Art and Science of Deaning: Lessons from My Garden, 31 U. Tol....

Tax Increment Financing, Government Grants, and Developer Tax Consequences

Posted on August 03, 2008
Alan Woolever (J.D. & LL.M. (Tax) 2008, University of Missouri-Kansas City) has published Tax Increment Financing, Government Grants, and Developer Tax Consequences: An Analysis of Statutes, Regulations, Case Law, and Related Policy Considerations, 40 Urb...

CTJ: Assessment of "Fair Share" of Tax Burden Must Include Payroll Taxes

Posted on August 03, 2008
I previously blogged the Wall Street Journal's editorial, Their Fair Share: Washington is teeing up "the rich" for a big tax hike next year, as a way to make them "pay their fair share." Well, the latest IRS data have...

Top 5 Tax Paper Downloads

Posted on August 03, 2008
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #5: 1. [273 Downloads] The Coming Showdown Over...

UNLV Law School in "Free Fall," May Become a "Diploma Mill"

Posted on August 03, 2008
In Business Las Vegas: Budget Cuts Threaten Law School's Programs, Ranking, by Stephanie Tavares: Expected state budget cuts could put Nevada's only law school into a free-fall, causing the Boyd School of Law to drop out of national rankings, lose...

Hamlet Was a Law Student

Posted on August 02, 2008
Jonathan Uffelman (J.D. 2008, Georgetown) has published Note, Hamlet Was a Law Student: A "Dramatic" Look at Emotion's Effect on Analogical Reasoning, 96 Geo. L.J. 1725 (2008). Here is part of the Introduction: Part I of this Note addresses Hamlet?s....

Law.com: Has Law Review Been Hijacked by the Relgious Right?

Posted on August 02, 2008
Law.com: Has the North Dakota Law Review Been Hijacked by National Religious Right Activists Bent on Stopping Gay Marriage? Volume 83, No. 4, North Dakota Law Review North Dakota Deal Paul LeBel: A Letter From the Dean Grand Forks Herald:...

SOI Releases 2006 State-by-State Income Data

Posted on August 02, 2008
The IRS's Statistics of Income Division has released First-Time Release of Tax Year 2006 Individual Income Tax Return Statistics by Cumulative Percentiles Based on Income Size and State: The first annual IRS release of tax year 2006 individual income tax...

Tax Court Grants Widow of Former S.F. Mayor Innocent Spouse Relief

Posted on August 02, 2008
The Tax Court on Thursday granted innocent spouse relief to the widow of former San Francisco Mayor Joseph Alioto. Alioto v. Commissioner, T.C. Memo. 2008-185 (7/31/08): As of December 20, 2006, Mrs. Alioto?s balances due for 1995 and 1996 were...

Marginal Tax Rates and the Top .1%

Posted on August 01, 2008
Following up on yesterday's post on the new report from the Center on Budget and Policy Priorities, Income Concentration at Highest Level Since 1928: (Hat Tip: Thomas Greenaway, KPMG, Boston.)

Moran: Capitalism and the Tax System: A Search for Social Justice

Posted on August 01, 2008
Beverly I. Moran (Vanderbilt) has posted Capitalism and the Tax System: A Search for Social Justice on SSRN. Here is the abstract: America is a country founded on ideas. The Enlightenment was one set of ideas that attended our birth...

Florida Businessman Charged With Hiring Hit Man to Kill IRS Agent

Posted on August 01, 2008
From a criminal complaint filed against Florida businessman Randy Nowak: Randy Nowak, owner of RJ Nowak Enterprises, has taken substantial steps to hire an individual to have IRS Revenue Officer Christine Brandt killed in a "murder for hire" plot ......

An Empirical Study of the Law Review Article Selection Process

Posted on August 01, 2008
Jason P. Nance & Dylan J. Steinberg (former Articles Editors of the University of Pennsylvania Law Review) have published The Law Review Article Selection Process: Results From a National Study, 71 Alb. L. Rev. 565 (2008). Here is the abstract:...

The Top 20 Law Faculties

Posted on August 01, 2008
In our article, Ranking Law Schools: Using SSRN to Measure Scholarly Performance, 81 Ind. L.J. 83 (2006), Bernie Black and I discuss the four existing methods for measuring the scholarly performance of law faculties -- publication counts, citation counts, SSRN...

Fuller: U.S. Tax Review

Posted on August 01, 2008
James P. Fuller (Fenwick & West, Mountain View, CA) has published U.S. Tax Review, 51 Tax Notes Int'l 355 (July 28, 2008): The Treasury Department released a technical explanation, and the Joint Committee on Taxation released an explanation, of the...

University of Baltimore Launches Certificate in Estate Planning

Posted on August 01, 2008
Beginning in Fall 2008, the University of Baltimore School of Law will offer a post-J.D. program leading to a Certificate in Estate Planning. The certificate program is geared towards satisfying the specialized, advanced education needs of individuals wanting to practice...

Should We Elect a President Who Cannot Use a Computer?

Posted on July 31, 2008
Wall Street Journal: Note to Next President: Avoid Computers, by Lee Gomes: Should a president -- of the United States, or even of a company, for that matter -- use a computer? Or, are there jobs that are too important...

CB&PP: States Should Opt Out of Domestic Production Deduction Corporate Tax Break

Posted on July 31, 2008
The Center on Budget & Policy Priorities has published States Can Opt Out of the Costly and Ineffective ?Domestic Production Deduction? Corporate Tax Break, by Jason Levitis, Nicholas Johnson & Katherine Lira: With many states facing budget problems due to...

Yin: Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint

Posted on July 31, 2008
George K. Yin (Virginia) has posted Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint on SSRN. Here is the abstract: The proper duration of legislation has become highly controversial as a result of the enactment of many temporary tax laws during...

Super-Rich Tax Cheats

Posted on July 31, 2008

Kornhauser: Remembering the "Forgotten Man" (and Woman): Hidden Taxes and the 1936 Election

Posted on July 31, 2008
Marjorie E. Kornhauser (Arizona State) has posted Remembering the "Forgotten Man" (and Woman): Hidden Taxes and the 1936 Election on SSRN. Here is the abstract: Hidden (indirect) taxes were a major theme in the Republican Party's attempt to defeat Roosevelt...

CB&PP: Income Concentration at Highest Level Since 1928

Posted on July 31, 2008
The Center on Budget and Policy Priorities has released Average Income in 2006 Up $60,000 For Top 1% of Households, Just $430 For Bottom 90%; Income Concentration at Highest Level Since 1928, by Chye-Ching Huang & Chad Stone: The shares...

State Taxation of Cosmetic Surgery

Posted on July 31, 2008
J. Carolina Chavez (J.D. 2008, George Washington) has published An Exploration of "Vanity Taxes" as a Method of Increasing State Revenue, 49 State Tax Notes 255 (July 28, 2008). Here is part of the Introduction: Last year, Americans spent over...

Senate Holds Hearing Today on Health Benefits in the Tax Code: The Right Incentives

Posted on July 31, 2008
The Senate Finance Committee holds a hearing today on Health Benefits in the Tax Code: The Right Incentives. These are the witnesses scheduled to testify: Edward Kleinbard (Chief of Staff, Joint Committee on Taxation) Jonathan Gruber (Associate Head, Department of...

Service Allocates Merger Costs Between Curently Deductible v. Capitalized Costs

Posted on July 30, 2008
In Priv. Ltr. Rul. 2008-30-009 (4/11/08), released 7/25/08, the IRS allocated the transaction costs incurred in connection with a merger between currently deductible and capitalized expenses.

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