Taxation & Estate Planning

IRS Releases 2006 Corporate Tax Data

Posted on May 09, 2009
The IRS has published 2006 Corporate Tax Returns: This report contains data by industry on assets, liabilities, receipts, deductions, net income, income subject to tax, tax, and credits. Data are also classified by size of total assets, by size of...

Buchanan: Stasis in Tax Policy

Posted on May 09, 2009
Neil H. Buchanan (George Washington), Stasis in Tax Policy: In my post on Tuesday of this week, I discussed the Obama administration's recent proposals to change the taxation of foreign-earned corporate income. I concluded that the emerging debate about those...

Law School Party Rankings

Posted on May 09, 2009
SubtleDig has released the Law School Party Rankings, which attempt to measure the "quality of life" of the Top 100 (102 with ties) law schools in the 2010 U.S. News Rankings. Here are the Top 10 and Bottom 10 ("where...

U.S. News to Correct Data, Not Rankings, of Brooklyn, Hawaii, and Nebraska

Posted on May 08, 2009
As promised, Robert Morse, Director of Data Research at U.S. News, has responded to allegations of incorrect data being used in the 2010 U.S. News Law School Rankings of Brooklyn, Hawaii, and Nebraska in Updates to Some Grad School Data:...

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Avi-Yonah: The Obama International Tax Plan: A Major Step Forward

Posted on May 08, 2009
Reuven S. Avi-Yonah (Michigan) has posted The Obama International Tax Plan: A Major Step Forward on SSRN. Here is the abstract: On May 4, 2009, President Obama in person introduced a set of proposals to reform U.S. international taxation that...

ABA Tax Section Needs Young Tax Lawyers/Graduating Tax Students

Posted on May 08, 2009
Posted at the request of the ABA Tax Section: Are you looking for a significant and rewarding way to take part in the Section on Taxation? Would you like an opportunity to have your work considered by the nation's most...

Nanny Tax Rap

Posted on May 08, 2009
Nanny Tax Rap from the Tax Foundation:

Four E&Y Partners Convicted on All Counts in Tax Shelter Fraud

Posted on May 08, 2009
Former and current Ernst & Young tax partners Robert Coplan, Martin Nissenbaum, Richard Shapiro, and Brian Vaughn were convicted by a jury yesterday of all counts relating to the promotion of fraudulent tax shelters through E&Y's infamous Value Ideas Produce...

Former Paul Hastings Tax Associate Pleads Guilty to Insider Trading

Posted on May 08, 2009
Eric A. Holzer, 34, a former tax associate at Paul, Hastings, Janofsky & Walker, pled guilty to insider trading after raking in $120,000 in illegal profits after an ex-Lehman Brothers broker tipped him off to upcoming M&A transactions. Although the...

Lawsky & Cahn: Embryo Exchanges and Adoption Tax Credits

Posted on May 08, 2009
Sarah B. Lawsky (George Washington) & Naomi R. Cahn (George Washington) have posted Embryo Exchanges and Adoption Tax Credits on SSRN. Here is the abstract: The ?Option of Adoption Act,? a Georgia bill introduced by a staunchly anti-abortion Georgia state...

A Cost of Tax Planning

Posted on May 08, 2009
Yoram Margalioth (Tel Aviv University, Buchanan Faculty of Law), Eyal Sulganik (Interdisciplinary Center Herzliya, Arison School of Business), Rafael Eldor (Interdisciplinary Center Herzliya, Arison School of Business) & Yoseph Edrey (University of Haifa) have published A Cost of Tax Planning,...

Circular 230 Lament

Posted on May 08, 2009
I previously blogged the musical stylings of Tennessee Tax Lawyer Anne M. McKinney on her Ballad of Timothy Geithner, which has attracted over 1 million views on YouTube. Here is her Circular 230 Lament: (Hat Tip: InstaPundit.)

Atax Issues Call for Tax Papers

Posted on May 08, 2009
Atax (Australian Taxation Studies Program), University of New South Wales, Sydney, Australia, has issued a call for papers for the 9th International Conference of Tax Administration to be held April 8-9, 2010. Please send an abstract to Kathrin Bain by...

Franklin Pierce to Merge With University of New Hampshire

Posted on May 08, 2009
Franklin Pierce Law Center, New Hampshire's only law school, is set to merge with the University of New Hampshire, in a bid "to break into the [U.S. News] top 100." Concord Monitor (via Law School Headlines).

Timothy in Wonderland

Posted on May 07, 2009
National Review: Geithner Is the Wrong Messenger, by Larry Kudlow: Why on earth did President Obama ask Timothy Geithner to talk about tax cheats during his overseas tax-plan announcement yesterday? ... Here?s an excerpt from Mr. Geithner?s remarks: Today we...

Beyer, Hatfield Win Teaching Awards at Texas Tech

Posted on May 07, 2009
Gerry W. Beyer (left) and Michael Hatfield (right) swept the 2009 Texas Tech Professor of the Year Awards: Prof. Beyer was selected the 2009 Outstanding First Yirst Professor of the Year by vote of the 1L students. (He also received...

Fahey: Can Tax Policy Stop Human Trafficking?

Posted on May 07, 2009
Diane L. Fahey (New York Law School) has published Can Tax Policy Stop Human Trafficking?, 40 Geo. J. Int'l L. 345 (2009). Here is the Conclusion: The most significant factor that determines whether human trafficking will occur is government corruption...

ABA Tax Section Releases Two § 108 Comment Letters

Posted on May 07, 2009
The ABA Tax Section has released two comment letters: The Application of § 108(i) to Partnerships and Partners Proposed § 108(e)(8) Regulations

IRS Issues FAQ For Individuals With Offshore Accounts

Posted on May 07, 2009
The IRS yesterday released a 30-point FAQ for taxpayers with unreported income relating to offshore transactions who want to voluntarily disclose the information to the IRS: 3. Why should I make a voluntary disclosure? Taxpayers with undisclosed foreign accounts or...

Results of 2009 Paul Faherty Tax Writing Competition

Posted on May 07, 2009
Results of the 2009 Paul Faherty Tax Writing Competition among 23 students from 10 law schools (Case Western, Cincinnati, Georgetown, Hofstra, Illinois, John Marshall, Loyola-Chicago, Oregon, Santa Clara, Virginia): First Prize ($3,000): The 5% University Endowment Spending Requirement: Analysis and...

How to Fix the "Broken Windows" of Law School Faculties

Posted on May 07, 2009
A 1982 Atlantic Monthly magazine article, Broken Windows, spawned a book and its own Wikipedia entry: Consider a building with a few broken windows. If the windows are not repaired, the tendency is for vandals to break a few more...

Nussim: Taxes, Prices, and Consumer Protection

Posted on May 07, 2009
Jacob Nussim (Bar Ilan University, Israel; Visiting at UCLA) has posted Taxes, Prices, and Consumer Protection on SSRN. Here is the abstract: Should market prices include or exclude taxes? Market prices in U.S. do not include sales taxes and similarly...

Dagan: Itemizing Personhood

Posted on May 07, 2009
Tsilly Dagan (Bar-Ilan University, Israel) has posted Itemizing Personhood on SSRN. Here is the abstract: This Article argues that tax law has a significant role in the design of non-market interactions. Tax law often translates real life into tax terms,...

More on the Death of Erik Bluemel

Posted on May 07, 2009
Following up on yesterday's post on the tragic death of Erik Bluemel: the University of Denver has issued this press release: DU?s Sturm College of Law community is mourning the loss of Assistant Professor Erik Bluemel, who died May 6...

Zelinsky: Tax and the Swine Flu

Posted on May 06, 2009
Edward Zelinsky (Cardozo), Swine Flu, Telecommuting and New York?s Extraterritorial Taxation of Nonresidents? Incomes (Oxford University Press Blog): To combat swine flu, we should encourage employees to telecommute from their homes rather than travel to their employers? offices with their...

Majority of FIU Faculty Vote U.S. Attorney "Not Acceptable" as Dean

Posted on May 06, 2009
From the South Florida Sun Sentinel: In a poll taken Monday, a slight majority of the law school's 26 faculty members deemed Alex Acosta [U.S. Attorney for the Southern District of Florida] "not acceptable" for the post. The faculty gave...

Taylor Wins Teaching Award at St. Thomas

Posted on May 06, 2009
Scott Taylor has been named Professor of the Year at the University of Saint Thomas. From the press release: The 3L class also selects its Professor of the Year, who hoods each graduate as they walk on the stage. For...

Cooper & Wenzel: An Experiment in Designing Tax Legislation

Posted on May 06, 2009
Graeme S. Cooper (University of Sydney, Faculty of Law) & Michael Wenzel (Flinders University) have published Testing Alternative Legal Paradigms -- An Experiment in Designing Tax Legislation, 34 Law & Soc. Inquiry 61 (2009). Here is the abstract: This article...

Law School Commencement Speakers

Posted on May 06, 2009
Albany: Jonathan Lippman (Chief Judge. New York Court of Appeals) American: Seth Waxman (Partner, Wilmer Hale) Ave Maria: Adam Cardinal Maida (Archbishop Emeritus, Detroit) Baltimore: Ted Turner (Founder, CNN) Baylor: Harriet O'Neill (Justice, Texas Supreme Court) Boston College: Ben Bernanke...

Chemerinsky: What Is the Purpose of Legal Scholarship?

Posted on May 06, 2009
Erwin Chemerinsky (Dean, UC-Irvine) has published Why Write?, 107 Mich. L. Rev. 881 (2009). Here is the abstract: What is the purpose of legal scholarship? The foreword to the University of Michigan Law Review's book review issue provides an excellent...

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