Taxation & Estate Planning

Bartlett: Obama Walked Into Tax Reform Neutrality Trap

Posted on January 29, 2011
Bruce Bartlett (The Fiscal Times), Tax Reform: Obama is Walking into the Neutrality Trap: In his State of the Union address, President Obama called on Congress to enact tax reform. Republicans all applauded because to them tax reform is just another excuse to cut taxes...

Clint Eastwood on the Flat Tax

Posted on January 29, 2011
Wall Street Journal Weekend Interview, A Hollywood Icon Lays Down the Law: As he takes on the story of J. Edgar Hoover, the filmmaker talks about movie lawmen, his Korean War days and the flat tax. ... "But I'll tell you when I liked [California Governor Jerry Brown]?and I wasn't...

Andy Grewal From Arizona State to Iowa

Posted on January 28, 2011
Amandeep (Andy) Grewal (Visiting Associate Professor of Law, Arizona State) has accepted a tenure track position at Iowa, beginning in July 2011. From the Iowa press release: Professor Grewal received his BA in Economics from Williams College, his JD from The University of Michigan Law School, and his LLM in...

Journal of Universal Rejection

Posted on January 28, 2011
A journal to consider for your next article: the Journal of Universal Rejection: About the Journal: The founding principle of the Journal of Universal Rejection (JofUR) is rejection. Universal rejection. That is to say, all submissions, regardless of quality, will be rejected...

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UNC Tax Symposium Kicks Off Today

Posted on January 28, 2011
The two-day 14th Annual UNC Tax Symposium kicks off today at the University of North Carolina Kenan-Flagler Business School. Here are the papers to be presented at the symposium: Bo Becker (Harvard), Marcus Jacob (European Business School) & Martin Jacob (WHU-Beisham School of Management), Payout Taxes and the Allocation of...

Bogdanski: Charitable Donations of Facade Easements

Posted on January 28, 2011
Jack Bogdanski (Lewis & Clark) has published Keeping Up the Facade: Whitehouse Hotel and Evans, 38 Est. Plan. 40 (Jan. 2011).

Prof Pees on Colleague's Office Door

Posted on January 28, 2011
One of the benefits of spending a semester in California is being able to read the Los Angeles Times every morning: Cal State Northridge Professor Charged With Allegedly Urinating on Colleague's Office Door: A Cal State Northridge math professor has been charged with urinating on a colleague's office door during...

No Clawback on 2011-12 Gifts

Posted on January 28, 2011
Accounting Today, No Clawback on Estate Taxes, Say Experts: The recent extension of the estate tax at a 35% rate will not result in a "claw back" tax obligation for people who make gifts in 2011 and 2012 that exceed their post 2012 estate tax exemption allowance, according to a...

Galle Presents ObamaCare's Insurance Mandate and the Taxing Power at Charleston

Posted on January 28, 2011
Brian Galle (Boston College) presents The Taxing Power, the Affordable Care Act, and the Limits of Constitutional Compromise, 121 Yale L.J. Online __ (2011), today at Charleston School of Law as part of the Federal Courts Law Review Symposium on Healthcare Law in the Federal Courts...

Buchanan: Tax Cuts for the Poor Stimulate the Economy More Than Tax Cuts for the Rich

Posted on January 28, 2011
Neil H. Buchanan (George Washington), What Are They Teaching in Our Schools?!: A friend of mine is enrolled in a certificate program at a top-10 U.S. business school. ... The instructor [in the "Investments" course] ... made some passing comment about how tax cuts for the rich stimulated the economy...

Law Prof Donates $6 Million to Law School

Posted on January 28, 2011
The University of Oklahoma College of Law yesterday announced the largest gift in its history -- a $6 million gift from Frank Elkouri, George Lynn Cross Research Professor Emeritus. Professor Elkouri, a nationally noted authority on labor arbitration, joined the OU law faculty in 1952, teaching labor law, property, trade...

College and University Endowment Rankings

Posted on January 28, 2011
Here are the Top 10 National University and Liberal Arts College endowment rankings (as of June 30, 2010) from the Chronicle of Higher Education: Rank National University Endowment 1-Year Change US News Rank 1 Harvard $27.6b +5.4% 1 2 Yale $16.7b +2.0% 3 3 Princeton $14...

Crowdsourced Rankings v. U.S. News Peer Rankings

Posted on January 27, 2011
I previously blogged the Conglomerate's new crowdsourced law school rankings of 188 law schools, compiled with over 300,000 votes by over 6,100 unique users in head-to-head match-ups. (The full 1-188 rankings are below the fold.) Below are the 25 schools whose crowdsourced ranking most overperform and underperform their U...

Law Review Circulation Continues to Plummet

Posted on January 27, 2011
Ross E. Davies (George Mason) has published The Dipping Point: Law Review Circulation 2010, 14 Green Bag 2d 547 (2011). Here is the abstract: For the past couple of years we have needled the Harvard Law Review (HLR) about its tendency to err on the side of inflation when describing...

Dean: Neither Rules nor Standards

Posted on January 27, 2011
Steven Dean (Brooklyn) presented Neither Rules nor Standards at the New York State Bar Association Tax Section Annual Meeting. Here is the abstract: Sometimes the choice between a rule (a 55 mph speed limit) and a standard (drivers must maintain reasonable speeds) merely obscures a more fundamental problem...

CBO on Tax Expenditures

Posted on January 27, 2011
Congressional Budget Office, The Budget and Economic Outlook: Fiscal Years 2011 to 2021 96-97 (Jan. 26, 2011): A variety of exclusions, deductions, and exemptions in both the federal individual and corporate income taxes cause the individual and corporate income tax bases? the amount of income subject to taxation?to be significantly...

ABA Tax Section Hosts Webcast Today on Recent Tax Developments

Posted on January 27, 2011
The ABA Tax Section offers a teleconference and webcast today on Current Developments in Individual, Corporate, and Partnership Taxation from 1:00 - 2:30 p.m. EST: Please join Professors Martin J. McMahon, Jr. and Ira B. Shepard as they review the most significant statutory enactments, judicial decisions, IRS rulings, and Treasury...

Perry Fleischer Presents Equality of Opportunity and the Charitable Tax Subsidies Today at Indiana

Posted on January 27, 2011
Miranda Perry Fleischer (Colorado) presents Equality of Opportunity and the Charitable Tax Subsidies, 91 B.U. L. Rev. ___ (2011), at Indiana-Bloomington today as part of its Tax Policy Colloquium Series. Here is the abstract: Americans cherish the notion of equality of opportunity, believing that it protects a commitment to liberty...

Tax Court Rejects Doctor;s Attempt to Avoid 15.3% Employment Tax

Posted on January 27, 2011
Joe Kristan has a great post on Monday's Tax Court decision rejecting a doctor's attempt to structure his practice to limit the 15.3% self-employment tax (and upholding an accuracy-related penalty). Robucci v. Commissioner, T.C. Memo 2011-19 (Jan. 24, 2011).

ABA Journal: Disgruntled Law Grad Bloggers Say 'Bag Law School'

Posted on January 27, 2011
ABA Journal, Law School? Bag It, Bloggers Say; More Disgruntled Grads Are 'Scamblogging' Their Job Frustrations: If you peruse the Internet, you can practically hear their cries -- the plaintive voices of unemployed law school graduates. The Jobless Juris Doctor gripes, "Keep my diploma in the bathroom in case I...

Listokin Presents Taxation and Liquidity Today at NYU

Posted on January 27, 2011
Yair Listokin (Yale) presents Taxation and Liquidity at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. Here is the abstract: One of the principal determinants of an asset?s return is its liquidity?the ease with which the asset can be bought and sold...

Barton: The Lawyer-Judge Bias in the American Legal System

Posted on January 27, 2011
Benjamin H. Barton (Tennessee) has published The Lawyer-Judge Bias in the American Legal System (Cambridge University Press, Dec. 31, 2010): Virtually all American judges are former lawyers. This book argues that these lawyer-judges instinctively favor the legal profession in their decisions and that this bias has far-reaching and deleterious effects...

Donor Demands Return of $3 Million Gift After UConn Does Not Consult Him Before Hiring Football Coach

Posted on January 26, 2011
Robert G. Burton has demanded that the University of Connecticut return his $3 million gift and remove his name from the Burton Family Football Complex because UConn did not consult with him before hiring new head coach Paul Pasqualoni. From Mr. Burton's January 19 letter to UConn Athletic Director Jeff...

63rd Annual USC Law Tax Institute

Posted on January 26, 2011
The 63rd Annual USC Law Tax Institute concludes today in Los Angeles. Tax Prof speakers include: Jennifer M. Kowal (Loyola-L.A.), New Legislation, Higher Tax Rates and Other Recent Developments Affecting Individual Taxpayers Edward J. McCaffery (USC), Recovering (and Learning) From the Train Wreck of 2010 Jeffrey N...

Grewal: Legislative Entrenchment Rules in the Tax Law

Posted on January 26, 2011
Andy Grewal (Arizona State) has published Legislative Entrenchment Rules in the Tax Law, 62 Admin. L. Rev. 1011 (2010). Here is the abstract: Can one Congress tie the hands of a future Congress? At its heart, that?s the issue posed by legislative entrenchment rules...

Crawford: The Top 10 Estate & Gift Tax Articles of 2010

Posted on January 26, 2011
Bridget Crawford (Pace) has published 2010?s Popular Reading for Estate and Gift Tax Professionals, 130 Tax Notes 469 (Jan. 24, 2011): [T]his article identifies and summarizes the principal arguments of the 10 most downloaded articles, working papers, and other publications posted to SSRN during 2010 that relate in some way...

Michelle Kwon Leaves Texas Tech for Tennessee; Texas Tech Seeks Tax Visitor

Posted on January 26, 2011
From Bryan Camp (Texas Tech): Tax Prof. Michelle Kwon will be moving from Texas Tech to Tennessee starting in Fall 2011. While Texas Tech will be hiring a permanent replacement, we are currently looking for a visitor to teach upper level tax courses in the 2011-12 year...

Sen Presents Having Daughters Makes Judges More Conservative at Harvard

Posted on January 26, 2011
Maya Sen (Ph.D. Candidate, Harvard University, Department of Government) presents Female Socialization: How Having Daughters Affect Judges? Voting on Women?s Issues (with Adam Glynn) today at Harvard as part of the Institute for Quantitative Social Science Applied Statistics Workshop Series...

Tax Portions of President Obama's State of the Union Address

Posted on January 26, 2011
We need to get behind this innovation. And to help pay for it, I'm asking Congress to eliminate the billions in taxpayer dollars we currently give to oil companies. I don't know if you've noticed, but they're doing just fine on their own. So instead of subsidizing yesterday's energy, let's...

The 10 Best (and 10 Worst) Law School Websites

Posted on January 26, 2011
Jason Eiseman (Librarian for Emerging Technologies, Yale) & Roger V. Skalbeck (Associate Law Librarian for Electronic Resources & Services, Georgetown) have published Top 10 Law School Home Pages of 2010, 14 Green Bag 2d 339 (2011). Here is the abstract: This ranking report attempts to identify the best law school...

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