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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

Mason Posts Tax Papers on SSRN

Posted on January 05, 2009
Ruth Mason (UConn) has posted three tax papers on SSRN: What Is Tax Discrimination? 2006 ECJ Direct Tax Cases 2005 ECJ Direct Tax Cases

TaxProf Blog Holiday Weekend Roundup

Posted on January 05, 2009
Thursday: One-Year Anniversary of The Shelf Project Porn Star Sentenced on Tax Evasion Charges Tabbach: Crime, Punishment, and Tax Hymel & Mann: Tax Incentives for Ethanol Friday: More on Judicial Salaries v. Law Professor and Law Dean Salaries Doran: Tax...

Top 5 Tax Paper Downloads

Posted on January 04, 2009
There is a lot of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5: 1. [231 Downloads] Private Equity Management...

Advice for Young Law Scholars

Posted on January 04, 2009
Gordon Smith (BYU) offers some advice for young law scholars, from the perspective of someone who has written 15-20 tenure review letters over the past few years. I think his final point is often overlooked by young scholars, to their...

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Lawyer Battles With IRS: 5-Cent Tax Bill or 4-Cent Tax Refund?

Posted on January 04, 2009
Detroit Free-Press: 9-cent IRS Dilemma Leaves Lawyer Confused; He Owes a Nickel and Is Due 4-Cent Refund, by Joe Swickard: While many may fight the IRS over thousands of dollars, [Detroit criminal defense lawyer James] Howarth said he's in a...

Research in Accounting for Income Taxes

Posted on January 04, 2009
John R. Graham (Duke University, Fuqua School of Business), Jana Smith Raedy (University of North Carolina, Kenan-Flagler Business School) & Douglas A. Shackelford (University of North Carolina, Kenan-Flagler Business School) have posted Research in Accounting for Income Taxes on SSRN...

Rangel Sought $10 Million Contribution From AIG, Then Approved Subpart F Exception Benefiting AIG

Posted on January 03, 2009
From the New York Times (Rangel Pushed for a Donation; Insurer Pushed for a Tax Cut): Embattled House Ways & Means Chair Charles Rangel sought a $10 million donation from AIG for a school of public service that City College...

Why Are We Bailing Out These Guys?

Posted on December 23, 2008
Stadnyk v. Commissioner, T.C. Memo. 2008-289 (Dec. 22, 2008): On December 11, 1996, petitioners purchased a used 1990 Geo Storm from Nicholasville Road Auto Sales, Inc. (Nicholasville Auto), for their son for $3,430. Petitioner wife tendered two checks to Nicholasville...

Hedge Funds Should Restructure by Year-End to Avoid Obama Tax Increase

Posted on December 23, 2008
From today's Bloomberg: Buyout, Hedge Funds Must Reorganize to Avoid Taxes, Lawyers Say, by Ryan J. Donmoyer & Gillian Wee: Tax lawyers are urging private- equity and hedge-fund clients to restructure their partnerships so they can sidestep the higher taxes...

A Tax?Based Approach to Slowing Global Climate Change

Posted on December 23, 2008
Joseph E. Aldy (Resources for the Future, Washington, D.C.), Eduardo Ley (The World Bank, Washington, D.C.) & Ian Parry (Resources for the Future, Washington, D.C.) have published A Tax?Based Approach to Slowing Global Climate Change, 61 Nat'l Tax J. 493...

Christmas Gifts for that Special Tax Person

Posted on December 23, 2008
Form 1040 Toilet Paper ($3.49 per roll): Does it pain you to fill out a tax form each year? Does knowing that the IRS takes a large chunk of your salary give you the runs? This product isn't deductible, but...

Hastings Trims Faculty Raises, Restricts Hires

Posted on December 23, 2008
From The Recorder: Law School Trims Faculty Raises, Restricts Hires, by Petra Pasternak: Bracing for more bad news from the state of California, Hastings College of the Law is forgoing some raises and scaling back on hiring, and has asked...

Johnston: Invade the Caymans!

Posted on December 23, 2008
David Cay Johnston has published Invade the Caymans!, 121 Tax Notes 1427 (Dec. 22, 2008): America needs to raise a lot of tax revenue to pay for the bailouts. And the best place to start raising that money is in...

SSRN Tax Professor Rankings

Posted on December 23, 2008
SSRN has updated its monthly rankings of 560 American and international law school faculties and 1,500 law professors by (among other things) the number of paper downloads from the SSRN data base. Here is the new list (through December 13,...

IRS Enforcement Fell in 2008

Posted on December 23, 2008
The IRS yesterday released 2008 enforcement data, showing, among other things: Collections fell for the first time in a decade, down 4.7% from 2007 (to $56.4 billion) The audit rate of individuals fell to 1.01% (down from 1.03% in 2007)...

U.S. News Rankings, Lack of Faculty Scholarship Blamed for Duquesne Dean's Firing

Posted on December 23, 2008
Following up on my prior post, Duquesne Dean Resigns After Given 24-Hours Notice to Resign or be Fired; Tenure Battle, Lack of Faculty Scholarship Cited as Reasons: see yesterday's Pittsburgh Post-Gazette: Law School Rankings Carry Big Clout; Duquesne's Low Ranking...

Clinton Writes-Off $13.2m Campaign Loans, Also Must Write-Off Any Tax Deduction

Posted on December 22, 2008
Bloomberg: Clinton Writes Off $13.2 Million Loan to Campaign, by Jonathan D. Salant: Hillary Clinton formally wrote off the $13.2 million she lent her presidential campaign, closing a chapter on her failed race for the White House and helping ease...

Carlson & Metcalf: Energy Tax Incentives and the AMT

Posted on December 22, 2008
Curtis Carlson (Office of Tax Analysis, Treasury Department) & Gilbert E. Metcalf (Tufts University, Department of Economics) have published Energy Tax Incentives and the Alternative Minimum Tax, 61 Nat'l Tax J. 477 (2008). Here is the abstract: We take a...

Tampa Man Convicted of Hiring Hit Man to Kill IRS Agent Auditing His Return

Posted on December 22, 2008
Following up on last summer's post: Florida Businessman Charged With Hiring Hit Man to Kill IRS Agent: a Tampa jury on Thursday convicted Randy Nowak, 49, of hiring a hit man (an undercover FBI agent posing as a member of...

Christmas Gifts for that Special Tax Person

Posted on December 22, 2008
From the Treasury Department Historical Association: Eleven Christmas Tree Tax Ornaments, including my favorite: the 1993 ornament issued on the 80th Anniversary of 16th Amendment: THA's fifth annual ornament depicts the first Form 1040 as a commemorative of the 80th...

Did � 121 Cause the Housing Bubble?

Posted on December 22, 2008
Following up on Friday's post, NY Times: Tax Break May Have Helped Cause Housing Bubble: Tax Vox: Did the Capital Gains Tax Break on Home Sales Help Inflate the Housing Bubble? The Tax Lawyer's Blog: Did the Home Ownership Tax...

Profs Debate Obama's Selection of Rick Warren to Deliver the Invocation at the Inauguration

Posted on December 22, 2008
Tax Prof Neil H. Buchanan (George Washington) calls Barack Obama's selection of Saddleback Church Pastor Rick Warren to deliver the invocation at the inauguration "appalling and stupid" (Obama's Betrayal). Gregory C. Sisk (University of St. Thomas) calls it an "inspired"...

tho

Posted on December 21, 2008
Although the critics have not been kind to Seven Pounds, Will Smith joins Will Farrell (in Stranger Than Fiction) as the latest big-time actor to play an IRS agent: Academy Award nominee Will Smith reunites with the directors and producers...

Top 5 Tax Paper Downloads

Posted on December 21, 2008
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with the #4 paper returning to the list: 1. [568 Downloads] A Brief Analysis of Governor Palin's Tax Returns for 2006 and...

Christmas Gifts for that Special Tax Person

Posted on December 21, 2008
IRS Chocolate Bars ($1.45 each; $72.50 for case of 50):

Hines: Foreign Income and Domestic Deductions

Posted on December 21, 2008
James R. Hines Jr. (Michigan) has published Foreign Income and Domestic Deductions, 61 Nat'l Tax J. 461 (2008). Here is the abstract: To what extent should taxpayers deduct expenses incurred domestically that contribute to foreign income production? It is widely...

WSJ: KPMG Tax-Shelter Case Ends With a Whimper

Posted on December 21, 2008
Weekend Wall Street Journal editorial: A Conspiracy Theory Debunked: The Long-Running KPMG Tax-Shelter Case Ends With a Whimper: What started as the "largest criminal tax-fraud case in history" ended this week with a whimper -- one acquittal and three partial...

ABA Tax Section Announces Finalists in Law Student Tax Challenge

Posted on December 20, 2008
The ABA Tax Section has announced the J.D. semi-finalists and LL.M. finalists in the 8th Annual Law Student Tax Challenge. The oral rounds will be held on Januay 9, 2009 at the ABA Tax Section's Midyear Meeting in New Orleans.

Year-End Tax Planning

Posted on December 20, 2008
New York Times: Searching the Tax Code for Upsides to a Downturn, by Tara Siegel Bernard: It?s the time of year when personal finance writers offer suggestions on end-of-the-year tax planning. The problem this year is that there are so...

Viard: The Taxation of Carried Interest

Posted on December 20, 2008
Alan D. Viard (American Enterprise Institute) has published The Taxation of Carried Interest: Understanding the Issues, 61 Nat'l Tax J. 445 (2008). Here is the abstract: Congress has recently considered taxing the carried interest of private equity fund managers at...

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