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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

Nash: Taxes and the Success of Non-Tax Market-Based Environmental Regulatory Regimes

Posted on September 21, 2008
Jonathan Nash (Emory) has posted Taxes and the Success of Non-Tax Market-Based Environmental Regulatory Regimes, in Critical Issues In Environmental Taxation: International and Comparative Perspectives (Nathalie Chalifour, Janet E. Milne, Hope Ashiabor, Kurt Deketelaere & Larry Kreiser, eds...

NY Times on Sarah Palin's Tax Problem

Posted on September 20, 2008
I previously blogged Sarah Palin's Tax Problem surrounding the tax treatment of the per diem reimbursement she received for travel, meals, and lodging expenses as governor of Alaska. The New York Times picks up the story in Are Palin?s Per...

NLJ: Recent Law School Grads Moonlight to Repay Loans

Posted on September 20, 2008
In next week's National Law Journal: Moonlighters Tackle Their Legal Debt; Public Attorneys as Bartenders, Tutors, by Julie Kay: [A]s the cost of living explodes, salaries are frozen, state budgets are slashed and law school tuitions continues to rise, moonlighting...

IRS Issues Updated FAQ on LILO/SILO Settlement Initiative

Posted on September 20, 2008
The IRS yesterday issued a detailed update to its FAQ issued on its settlement initiative for lease-in, lease-out (LILO) and sale-in, lease-out (SILO) transactions announced on August 27.

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Professor Obama

Posted on September 20, 2008
New York Times: Case Study, by Alexandra Starr: Obama?s status as senior lecturer in law was a rarefied one. At that time, two federal judges ? Richard Posner and Frank Easterbrook, both of the Seventh Circuit ? held that position,...

Lessons from U.S. v. Stein: The Line Between Criminal and Civil Sanctions for Illegal Tax Shelters

Posted on September 20, 2008
Patricia B. Hsue (J.D. 2008, Northwestern) has published Comment, Lessons from United States v. Stein: Is the Line Between Criminal and Civil Sanctions for Illegal Tax Shelters a Dot?, 102 Nw. U. L. Rev. 903 (2008). Here is part of...

Stock Market Meltdown May Delay Prof Retirements, Reducing Openings for New Faculty

Posted on September 19, 2008
Inside Higher Ed: Will Professors Delay Retirements?, by Scott Jaschik: Given the dramatic drops on Wall Street, it?s not surprising that many in academe are wondering about the status of their retirement funds. But a big question for academe may...

Yale Presents A Better Way to Tax Corporate Distributions Today at Virginia

Posted on September 19, 2008
Ethan Yale (Georgetown; visiting at Virginia) presents A Better Way to Tax Corporate Distributions: Allow Basis Recovery on Ordinary Dividends at Virginia today as part of its Faculty Workshop Series. Here is the abstract: This paper proposes a fundamental reform...

NYU Tax Prof Quiz

Posted on September 19, 2008
The Fall 2008 issue of NYU's alumni magazine -- The Law School -- is out (and, as the granddaddy of Law Porn, mailed to every law professor in the United States in advance of next month's U.S. News peer review...

Crane Presents Honoring Expectations about Taxes: Are Roth IRAs Different? Today at Toronto

Posted on September 19, 2008
Charlotte Crane (Northwestern) presents Honoring Expectations about Taxes: Are Roth IRAs Different? at the University of Toronto today as part of the James Hausman Tax Law and Policy Workshop Series. Here is the abstract: The U.S. Congress has created a...

35% Would Choose BlackBerry or SmartPhone Over Spouse

Posted on September 19, 2008
The Chicago Sun-Times reports on findings from a survey of 6,500 professionals with incomes over $50,000 annually: 35% would choose their BlackBerry, iPhone, or Treo over their spouse, if forced to make a choice 87% take them into the bedroom...

Burke: More on Collapsible Real Estate Partnerships

Posted on September 19, 2008
Karen C. Burke (San Diego) has posted More on Collapsible Real Estate Partnerships on SSRN. Here is the abstract: The commentary explains the operation of the � 1(h)(6)(B) limitation on gain taxed at 25% when a partner's only capital gain...

NYU Tax Law Review Hosts Symposium Today on Batchelder's Replacing the Estate Tax with an Inheritance Tax

Posted on September 19, 2008
The Tax Law Review hosts a symposium today at NYU on the forthcoming article by Lily Batchelder (NYU), Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax. The abstract is below the fold. Here is the schedule:...

Nonpartisan Group Claims Latest McCain TV Ad "Distorts" Obama's Tax Position

Posted on September 19, 2008
The McCain campaign has released a new TV ad, Painful Times, which accuses Barack Obama of planning "painful income taxes, skyrocketing taxes on life savings, electricity and home heating oil": The nonpartisan FactCheck.org assails the ad for misrepresenting Obama's tax...

New Voices in Trusts and Estates Panel at AALS

Posted on September 19, 2008
The AALS Section on Donative Transfers, Fiduciaries and Estate Planning (soon to be renamed the Section on Trusts and Estates) has announced the lineup for its New Voices in Trusts and Estates panel at the AALS meeting in San Diego...

Paul Hastings Lures Away Three Tax Partners From King & Spalding

Posted on September 18, 2008
Robert Culbertson, Michael Caballero and Kurt Baca have left King & Spalding to join Paul Hastings as tax partners in its Washington, D.C. office. See AmLaw Daily and Paul Hastings press release.

Repetti Named Kenealy Professor at Boston College

Posted on September 18, 2008
Congratulations to my friend and co-author Jim Repetti, who has been named the inaugural Rev. William J. Kenealy Professor of Law, in honor of BC's former Dean (1939-1956). From the BC press release: "This is a great honor, and it...

Sanchirico Presents Measuring the Effect of Changing Work Patterns on Income Tax Progressivity Today at Columbia

Posted on September 18, 2008
Chris Sanchirico (Penn) presents Progressivity and Potential Income: Measuring the Effect of Changing Work Patterns on Income Tax Progressivity at Columbia today as part of its Tax Policy Colloquium Series. Here is the abstract: The income tax taxes the proceeds...

More Rangel Tax Troubles: Untaxed Free Parking

Posted on September 18, 2008
Continuing our coverage of House Ways & Means Committee Chair Charles Rangel's tax troubles (here, here, here, and here): the New York Post reports today, Big Wheel Benz the Rules: Rangel's Illegal Free Parking May Be New Tax Woe, by...

Mason Presents Welfare, Tax Incentives and Labor Mobility Today at Boston College

Posted on September 18, 2008
Ruth Mason (UConn) presents Welfare, Tax Incentives and Labor Mobility at Boston College today as part of its Tax Policy Workshop Series. Here is the abstract: The article deals with the question of whether the source state or the residence...

Congress, NY Times Take a Swing at $943m Tax-Exempt Financing for Yankees' New Stadium

Posted on September 18, 2008
The Subcommittee on Domestic Policy of the House Committee on Oversight and Government Reform holds a hearing this morning on Gaming the Tax Code: Public Subsidies, Private Profits, and Big League Sports in New York: This hearing will examine whether...

San Diego Hosts Business Valuation Conference Today on Discount for Lack of Marketability

Posted on September 18, 2008
The University of San Diego hosts Business Valuation Conference: Summit on Discount for Lack of Marketability today: Join U.S. Tax Court Judge David Laro along with leading lawyers, appraisers, and academics in the business valuation profession for a debate and...

The Future of Public Law Schools

Posted on September 18, 2008
Legal Times op-ed: Law Schools Should be Broad in Scope and Disciplines: A Dean Explains Why Public Law Schools Need to Go Beyond Traditional JD Students to Educate Those in Other Fields, by Paul Schiff Berman (Dean, Arizona State): Legal...

WaPo: White House Press Secretary Avoids Scheduled Foreclosure on Her Home for Unpaid Property Tax

Posted on September 18, 2008
White House press secretary Dana Perino appeared on Washington, D.C.'s list of forthcoming foreclosure and auction sales for nonpayment of $1,921.86 of real estate taxes on her home at 318 16th Street, SE: The home has an assessed value of...

Amram: Transfer Pricing Tax Strategies and the Securities Laws

Posted on September 17, 2008
Oren A. Amram (Pillsbury Winthrop Shaw Pittman, New York) has published When Worlds Collide: Transfer Pricing Tax Strategies and the Securities Laws, 8 UC Davis Bus. L.J. 324 (2008). Here is the abstract: In today's global economy, multinational reporting companies...

2009 Tax Tables

Posted on September 17, 2008
CCH today released its projected 2009 federal tax brackets and tables, taking into account projected inflation adjustments: Standard Deduction: $5,700 single/$11,400 joint (up $250/$500 from 2008) Personal Exemption: $3,650 (up $150 from 2008) Gift Tax Exemption: $13,000 (up $1,000 from...

Freakonomics on the Obama and McCain Tax Proposals

Posted on September 17, 2008
I previously blogged this Washington Post chart on the distributional impact of the Obama and McCain Tax Proposals: Justin Wolfers notes how these two different graphical presentations of the same data "hit the eye differently":

Radical Tax Changes on the Horizon for Massachusetts

Posted on September 17, 2008
Joseph X. Donovan & Sarah Wellings (both of Sullivan & Worcester, Boston) have published Radical Tax Changes on the Horizon in Massachusetts, 49 State Tax Notes 733 (Sept. 15, 2008). Here is the Introduction: On July 3, Gov. Deval Patrick...

IRS Issues Publication 950, Introduction to Estate and Gift Taxes

Posted on September 17, 2008
The IRS yesterday released a revised copy of Publication 950, Introduction to Estate and Gift Taxes. Here is the What?s New section and part of the Introduction: The provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001...

McMahon: States' Use of Community Property for Federal Tax Reduction, 1939-1947

Posted on September 17, 2008
My new colleague Stephanie Hunter McMahon (Cincinnati) has posted To Save State Residents: States' Use of Community Property for Federal Tax Reduction, 1939-1947 on SSRN. Here is the abstract: This essay analyzes the forces that led five common law states...

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