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Taxation & Estate Planning

TaxProf Blog

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Last Entry: April 01, 2011 at 16:00:00

Obama's Mother-in-Law Tax Problem

Posted on January 16, 2009
Kristin Balding Gutting (Charleston) raised an interesting issue on the TaxProf Discussion Group (an email discussion group of 350 tax professors) (reprinted with permission): [I]n class, a student asked about the tax consequences (if any) of President-Elect Obama?s mother-in-law residing...

Brauner Presents Tax Incentives and Economic Development Today at Florida

Posted on January 16, 2009
Yariv Brauner (Florida) presents Tax Incentives and Economic Development at Florida today as part of its Faculty Enrichment Series. Here is a description of the paper: The article builds on the insights of economic development research to develop a new...

CB&PP: Capital Gains Tax Cuts Would be Poor Stimulus

Posted on January 16, 2009
The Center on Budget & Policy Priorities has published Capital Gains Tax Cut Would be Poor Stimulus, by Chye-Ching Huang & Robert Greenstein: In recent weeks, several policymakers have proposed temporary or permanent cuts in the capital gains rate as...

Metcalf: Which Fuels Does the Tax Code Favor?

Posted on January 16, 2009
Gilbert E. Metcalf (Tufts University, Department of Economics) has published Taxing Energy in the United States: Which Fuels Does the Tax Code Favor? on the Manhattan Institute web site. Here is the Executive Summary: At a time of deep national...

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NLJ: Private Law Schools Hit Harder by Budget Cuts

Posted on January 16, 2009
From next week's National Law Journal: Law Schools Dealing With Budget Cuts; Private Law Schools May Have It Worse, by Karen Sloan: A number of states facing revenue shortfalls are eyeing cuts wherever possible, and higher education is a potential...

California to Delay Tax Refunds

Posted on January 16, 2009
California Controller John Chiang announced yesterday that the state will delay $2 billion in personal and corporate income tax refunds for at least thirty days if state lawmakers and the governor do not enact legislation to stave off the budget...

IRS e-File Program Opens Today

Posted on January 16, 2009
The IRS electronic filing program opens today for 2008 federal tax returns. The e-file program allows taxpayers to receive refunds in as few as ten days and allows taxpayers to file both their federal returns and their state returns at...

Metcalf & Weisbach: Design of a Carbon Tax

Posted on January 16, 2009
Gilbert E. Metcalf (Tufts University, Department of Economics) & David A. Weisbach (University of Chicago, Law School) have posted Design of a Carbon Tax on SSRN. Here is the abstract: We consider the design of a tax on greenhouse gas...

Baird: Why I Hired Obama

Posted on January 16, 2009
Check out this eight-minute video of Douglas Baird (Chicago) on CNBC, explaining why he hired Barack Obama as a Senior Lecturer at Chicago. (Hat Tip: Legal Pad.) Update: See also Obama: The Teacher President (The Washingtonian.)

Alstott: The Legal Implications of the Egalitarian Family

Posted on January 16, 2009
Anne L. Alstott (Harvard) has published Is the Family at Odds with Equality? The Legal Implications of the Egalitarian Family, 81 S. Cal. L. Rev. 1 (2008). Here is the abstract: The family seems to pose an insoluble dilemma for...

Cunningham Presents Rectifying the Tax Treatment of SAMs Today at BC

Posted on January 15, 2009
No�l B. Cunningham (NYU) presents Rectifying the Tax Treatment of Shared Appreciation Mortgages, 62 Tax L. Rev. ___ (2009) (with Andrew Caplin (NYU, Stern School of Business & Mitchell Engler (Cardozo)), today at Boston College as part of its Tax...

$275b Tax Relief in Obama's $825b Stimulus Package

Posted on January 15, 2009
House Democrats, in conjunction with President-elect Obama's transition team, today unveiled a $825 billion stimulus plan which included over three dozen tax cuts for individuals and businesses totaling $275 billion. The tax cuts include: Individuals: $500 payroll tax cut $1,000...

Lederman Presents W(h)ither Economic Substance Today at Northwestern

Posted on January 15, 2009
Leandra Lederman (Indiana) presents W(h)ither Economic Substance at Northwestern today as part of its Advanced Topics in Taxation Series organized by Tom Brennan and Charlotte Crane. Here is a description of the paper: This article argues that the economic substance...

More Fallout From Geithner's Tax Troubles

Posted on January 15, 2009
L.A. Times editorial: Timothy Geithner, the tax Code's Poster Boy: The complex rules that trip up financial sophisticates such as Geithner are a minefield for the honest and a gold mine for cheats. It's long past time for Washington to...

Shaviro Presents The Long-Term Fiscal Gap and Generational Inequity Today at NYU

Posted on January 15, 2009
Daniel Shaviro (NYU) presents The Long-Term Fiscal Gap: Is the Main Problem Generational Inequity?, 76 Geo. Wash. L. Rev. ___ (2008), at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. The co-convenors are Daniel...

Maule: A 27-Step Guide to Teaching a Tax Course

Posted on January 15, 2009
I previously noted that Jim Maule (Villanova) has a well-deserved reputation as the Yoda of tax teachers, as he generously shares his insights with both tax faculty (via email discussion groups, exam banks, and PowerPoint banks) and tax students (via...

Hurt: Taxing Speculation

Posted on January 15, 2009
Christine Hurt (Illinois) has an interesting post on Taxing Speculation -- responding to the proposal by Dean Baker of the Center for Economic and Policy Research, and recently picked up by Bob Herbert in the New York Times, to impose...

Federal Appellate Judicial Clerkship Data

Posted on January 15, 2009
Federal Appellate Judicial Clerks 2009 has completed assembling data for the current cycle. Among the lists and rankings are: Percentage of Clerks from the Top 31 Schools Whom Do the Most Prestigious Judges Hire? Distribution of Clerks by Law School....

Mason Presents Made in America for European Tax Today in Vienna

Posted on January 14, 2009
Ruth Mason (UConn) presents Made in America for European Tax: The Internal Consistency Test, 49 B.C. L. Rev. 1277 (2008), today at the Vienna University of Economics and Business Administration. Here is the abstract: The European Court of Justice (ECJ)...

Yale: Investment Risk and and the Tax Benefit of Deferred Compensation

Posted on January 14, 2009
Ethan Yale (Georgetown) has posted Investment Risk and the Tax Benefit of Deferred Compensation, 62 Tax L. Rev. ___ (2009), on SSRN. Here is the abstract: Deferred compensation is thought to generate significant tax savings compared to current compensation in...

Clarissa Potter Named Acting Chief Counsel

Posted on January 14, 2009
The Wall Street Journal reports that Clarissa C. Potter, Deputy Chief Counsel (Technical), has been named Acting Chief Counsel following Donald Korb's departure on December 19, 2008 to join Sullivan & Cromwell.

Benshalom: Tax and Global Justice

Posted on January 14, 2009
Ilan Benshalom (Northwestern) has posted The New Poor at Our Gates: Global Justice Implications for International Trade and Tax Law on SSRN. Here is the abstract: The Article explains why international trade and tax arrangements should advance global wealth redistribution...

Cooper: Settlor's Intent, the UTC & the Future of Trust Investment law

Posted on January 14, 2009
Jeffrey A. Cooper (Quinnipiac) has published Empty Promises: Settlor's Intent, the Uniform Trust Code, and the Future of Trust Investment Law, 88 B.U. L. Rev. 1165 (2008). Here is the abstract: Many trust documents contain specific investment management directives, such...

NY Times: IRS May Expand Scrutiny of Universities

Posted on January 14, 2009
New York Times: The I.R.S. Considers Pressing Schools to Further Reveal Their Business Activities, by Lynnley Browning: The IRS is considering expanding its scrutiny of colleges and universities to focus on billions of dollars associated with academic research, federal financing...

NY Court Clears Way for Taxing Online Sales

Posted on January 14, 2009
The New York Supreme Court yesterday rejected Amazon's constitutional challenge to a state statute requiring online retailers to collect sales tax from New York residents. Amazon.com v. New York State Department of Taxation, No. 601247-08 (NY Sup. Ct...

Americans Failing Taxes 101

Posted on January 14, 2009
The H&R Block Tax Institute released a survey of over 1,000 adults showing that most Americans cannot answer basic tax questions. Among the findings: 84% do not know they can file an amended return to correct errors in a prior...

ABA Tax Section Offers Webcast on New Return Preparer Standards

Posted on January 14, 2009
The ABA Tax Section offers a teleconference and webcast today on Congress Has Changed the Rules Again -- The Latest on the Newest New Return Preparer Standards and Final Regulations Just Released by Treasury from 1:00 - 2:30 p.m. EST:...

More on Treasury

Posted on January 14, 2009
My post on Treasury Secretary Nominee Geithner's Tax Problems has attracted a lot of attention, especially my observation that "[p]erhaps most surprising is that Mr. Geithner prepared his own tax returns in four of the years in question." The Wall...

Leiter's Law School Rankings by Placement of Supreme Court Clerks

Posted on January 13, 2009
Brian Leiter has posted new law school rankings by placement of Supreme Court clerks for the 2000-2008 Terms. The Top 5 feeder schools are the same as those from his earlier 1991-2005 study: Harvard Yale Chicago Stanford Columbia Some surprising...

Treasury Secretary Nominee Geithner's Tax Problems

Posted on January 13, 2009
The Senate Finance Committee this afternoon released thirty pages of documents relating to various adjustments to Treasury Secretary nominee Timothy F. Geithner's tax returns for 2001-2006. The principal issue is his failure to pay self-employment taxes when he worked for...

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