Taxation & Estate Planning

Career Advice for Prospective Tax Lawyers

Posted on November 15, 2010
Above the Law, Pls Hndle Thx: Doing ?Tax Work?: I have 12 years of state and local tax experience. I am currently a Tax Manager at a large company. I have managed the second largest tax audit defense group in the country. My current [law school] GPA is 3...

Brooklyn Dean 'Mortified' Over Steamy Lingerie Photo Shoot in Law Library

Posted on November 15, 2010
New York Post, Brooklyn Law School Furious Over Steamy Photo Shoot: There oughta be a law -- against being this naughty. Brooklyn Law School officials rented Diesel its library expecting a tasteful photo shoot for a jeans ad -- but what they got was a steamy display of writhing young...

TaxProf Blog Weekend Roundup

Posted on November 15, 2010
Saturday: WSJ: IRS 'Audits From Hell' Target the 'Rich' Michael Mundaca Answers Your Tax Questions Tax-Exempt Credit Counseling Organizations Income Tax Claims in Chapter 13 Bankruptcies Sunday: Was Joe the Plumber Wrong? We're Hardwired to 'Spread the Wealth Around' Top 5 Tax Paper Downloads Bartlett: How Obama Misplayed the Tax...

Mason Presents Federalism and the Taxing Power Today at Queen's University

Posted on November 15, 2010
Ruth Mason (Connecticut) presents Federalism and the Taxing Power, 99 Cal. L. Rev. ___ (2011), at Queen's University (Canada) today as part of its Law, Economics & Public Policy Workshop Series. Here is the abstract: As many scholars and courts have recognized, the federal government uses its virtually limitless Spending...

To access this complete feed in the blog feed reader login or register for free.

Tax Policy, Women and the Law

Posted on November 15, 2010
Ann Mumford (Queen Mary University of London) has published Tax Policy, Women and the Law: UK and Comparative Perspectives (Cambridge University Press, 2010): Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership...

Kroft Presents Salience and Taxation Today at Loyola-L.A.

Posted on November 15, 2010
Kory Kroft (Yale University, School of Management) presents Salience and Taxation: Theory and Evidence, 99 Am. Econ. Rev. 1145 (2009) (with Raj Chetty (UC-Berkeley, Department of Economics) & Adam Looney (Board of Governors, Federal Reserve System), at Loyola-L...

NY Times Debate: 16 Ways to Cut the Deficit

Posted on November 15, 2010
New York Times, Room for Debate -- 16 Ways to Cut the Deficit: Experts on taxes, health care, entitlements, the military and other federal policies offer their ideas. Ryan Alexander (Taxpayers for Common Sense), Set Military Priorities Rosanne Altshuler (Rutgers), Cut Mortgage Interest Deductions Bruce Bartlett (The Fiscal Times), Tax...

New Issue of Akron Tax Journal

Posted on November 15, 2010
Volume 25 (2010) of the Akron Tax Journal is now available: Rachelle Y. Holmes (George Mason), Deconstructing the Rules of Corporate Tax, 25 Akron Tax J. 1 (2010) Matthew A. Malone (Lehigh), Adding Insult to Injury: The Federal Income Tax Consequences of the Clawback of Executive Compensation, 26 Akron Tax...

L.A. Times Op-Ed Forum: Can the Economy be Saved?

Posted on November 15, 2010
L.A. Times, Experts Weigh In: Can the Economy be Saved?: It has been more than two years since the financial and economic crash of 2008. Since then, many things have improved, and the U.S. economy is officially out of recession. But many Americans are still hurting...

The Case for a Federal Sin Tax on Sugary Beverages

Posted on November 14, 2010
Jonathan Cummings (J.D. 2011, Seattle) has published Obesity and Unhealthy Consumption: The Public-Policy Case for Placing a Federal Sin Tax on Sugary Beverages, 34 Seattle U. L. Rev. 273 (2010). Here is the abstract: A growing body of research has established an empirical link between consumption of sugary beverages and...

Was Joe the Plumber Wrong? We're Hardwired to 'Spread the Wealth Around'

Posted on November 14, 2010
Weekend Wall Street Journal, Are We Hardwired to Love Taxes?, by Jonah Leher: It's no secret that nobody enjoys paying taxes. The real question is how much of the bitter medicine we can tolerate?and what our society needs. This is especially clear when Congress debates changes in the tax code,...

Top 5 Tax Paper Downloads

Posted on November 14, 2010
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 #4: 1. [288 Downloads] Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens, by David...

Bartlett: How Obama Misplayed the Tax Card Against Republicans

Posted on November 14, 2010
Bruce Bartlett (The Fiscal Times), How Obama Misplayed the Tax Card Against Republicans: President Obama hasn?t played his cards well on tax policy. He?s backed himself into a corner and allowed the Republicans to define the terms of the debate, missing the opportunity to help himself and the economy by...

Tax-Exempt Credit Counseling Organizations

Posted on November 13, 2010
Ronald D. Kerridge & Robert E. Davis (both of K&L Gates, Dallas) have published Tax-Exempt Credit Counseling Organizations and the Future of Debt-Settlement Services,. 14 Tex. Rev. L. & Pol'y 343 (2010). Here is the Conclusion: [T]he provision of substantial debt-settlement services by credit counseling agencies that are currently exempt...

Income Tax Claims in Chapter 13 Bankruptcies

Posted on November 13, 2010
Janicelynn J. Asamoto (J.D. 2011, Fordham) has published Note, Reconciling Ripley and Joye: A Fact-Sensitive Analysis of Petition-Year and Pre-Petition-Year Income Tax Claims in Chapter 13 Bankruptcies, 79 Fordham L. Rev. 101 (2010) Here is the abstract: Parties to a chapter 13 bankruptcy often contest the status and dischargeability of...

IRS 'Audits From Hell' Target the 'Rich'

Posted on November 13, 2010
Weekend Wall Street Journal, 'Audits From Hell' Target Rich, by Arden Dale: Well-heeled investors, beware: The auditors are coming. An IRS unit set up to look at wealthy taxpayers and their complicated financial arrangements has started rigorous probes of some hedge-fund managers and other investors it suspects may be trying...

Michael Mundaca Answers Your Tax Questions

Posted on November 13, 2010
Last week, I blogged the Freakonomics blog's invitation to pose tax questions to Michael F. Mundaca, Assistant Secretary of the Treasury for Tax Policy. From the 35 questions posed by readers, the Freakonomics blog yesterday published Mr. Mundaca's answers to nine questions, including this one that I flagged last week:...

Johnston:

Posted on November 12, 2010
David Cay Johnston has published Is the Child-Care Credit Parent Friendly?,129 Tax Notes 735 (Nov. 8, 2010): Johnston writes that Alan D. Viard?s argument in support of the child-care tax credit [The Child Care Tax Credit: Not Just Another Middle-Income Tax Break, 128 Tax Notes 1397 (Sept...

Gravelle Presents Inaugural Gelberg Tax Policy Lecture Today at Florida

Posted on November 12, 2010
Jane Gravelle (Senior Specialist in Economic Policy, Government and Finance Division, Congressional Research Service) delivers the inaugural Ellen Bellet Gelberg Tax Policy Lecture at Florida today on The Corporate Income Tax?A Persistent Policy Callenge: The Ellen Bellet Gelberg Tax Policy Lecture Series at the University of Florida Levin College of...

Seto Presents The Role of Marriage in the Internal Revenue Code

Posted on November 12, 2010
Theodore P. Seto (Loyola-L.A.) presents The Role of Marriage in the Internal Revenue Code at the symposium today at the symposium today at the symposium on Legal, Secular, and Religious Perspectives on Marriage Equality/Marriage Protection/Same-Sex Marriage hosted by the St...

Fennell: Willpower Taxes

Posted on November 12, 2010
Lee Anne Fennell (Chicago) has posted Willpower Taxes, 99 Geo. L.J. ___ (2010), on SSRN. Here is the abstract: Self-control and related concepts appear regularly in tax discussions, but often they are invoked hazily or blurred together with other aspects of choice over time...

International Taxation of e-Commerce

Posted on November 12, 2010
Oleksandr Pastukhov has published Going Where No Taxman Has Gone Before: Preliminary Conclusions and Recommendations Drawn From a Decade of Debate on the International Taxation of e-Commerce, 36 Rutgers Computer & Tech. L.J. 1 (2009). Here is the abstract: Governments throughout the world and relevant international organizations have recognized that...

Journal of Taxation of Investments Publishes New Issue

Posted on November 12, 2010
The Journal of Taxation of Investments has published its Fall 2010 issue (Vol. 28, No. 1), with these articles: Marina Vishnepolskaya (Tax LL.M. 2011, New York Law School), Compensation of Investment Advisors of Sponsoring Organizations Maintaining Donor-Advised Funds: Complying With the Excess Benefit Transaction Rules, 28 J...

Barclays to 'Gross Up' Pay for Taxes on Benefits to Gay Employees

Posted on November 12, 2010
Bloomberg, Barclays to Reimburse Gay Workers for Taxes on Benefits: Barclays, Britain?s third- largest bank, is joining Google and a small number of companies in reimbursing U.S. employees for federal tax they pay on health benefits provided to same-sex domestic partners...

NLJ: Faculty Discrimination Lawsuits Pile Up at Duquesne Law School

Posted on November 12, 2010
National Law Journal, Duquesne Hit With Third Bias Claim in 2010: The discrimination lawsuits filed by faculty at Duquesne University School of Law are piling up. Associate law professor Kellen McClendon filed a discrimination suit against the university and several top administrators in October in U...

Tax Court Again Rejects Geithner/TurboTax Defense

Posted on November 12, 2010
The Tax Court yesterday again rejected a husband and wife's use of the "Geithner defense" and held that blaming tax preparation software for errors on their return did not excuse them from penalties. Au v. Commissioner, T.C. Memo. 2010-247 (Nov. 10, 2010): Petitioners contend that they followed the instructions on...

2010 Tax Filing Season Statistics

Posted on November 11, 2010
The IRS yesterday released final 2010 tax season statistics (IR-2010-112): Year Total Filed e-Filed % e-filed 2001 130,965,000 40,244,000 30.73% 2002 131,728,000 46,892,000 35.60% 2003 131,557,000 52,944,000 40.24% 2004 132,200,000 61,507,000 46.53% 2005 133,933,000 68,476,000 51...

FBA Tax Law Writing Competition

Posted on November 11, 2010
The Federal Bar Association Section on Taxation invites J.D. and LL.M. students to participate in the annual Donald C. Alexander Tax Law Writing Competition: Papers will be evaluated based on the following criteria: (1) depth of research; (2) originality of thought; (3) quality, clarity, and efficiency of presentation; and (4)...

Using Twitter in the Classroom

Posted on November 11, 2010
Twitter Increases Student Engagement: Communicating in 140-character segments may seem to contradict the goals of generally long-winded academia, but a new study [The Effect of Twitter on College Student Engagement and Grades, 26 J. Comp. Assisted Learning ___ (2010)] has found that the two are less opposed than one might...

Blasi: A Proposal for an Elective Tax Benefits Transfer System

Posted on November 11, 2010
Ronald W. Blasi (Georgia State) has published A Proposal for an Elective Tax Benefits Transfer System, 10 Fla. Tax Rev. 267 (2010). Here is the abstract: This article proposes an elective tax benefit transfer system to be available to lessors of property they use in their trade or business...

Bloggers, promote your law blog by nominating your blog for inclusion in USLaw.com's Law Blog Directory and RSS Reader. Benefits described.