Taxation & Estate Planning

Top 5 Tax Paper Downloads

Posted on June 15, 2008
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #4: 1. [351 Downloads] Backdating, by Jeffrey L. Kwall (Loyola-Chicago) & Stuart Duhl...

NLJ: Father's Day and Young Lawyers

Posted on June 15, 2008
From Monday's National Law Journal: Work/Life Balance: Fathers Seek It, Too, by Phoebe Taubman & Yolanda Wu: It's June again, the time of year when florists and greeting card companies exhort us to honor our favorite "grads and dads" with...

Cords: Administrative Law and Judicial Review of Tax Collection Decisions

Posted on June 15, 2008
Danshera Cords (Capital) has published Administrative Law and Judicial Review of Tax Collection Decisions, 52 St. Louis U. L.J. 429 (2008). Here is the Conclusion: A consistent approach to judicial review of tax collection decisions will benefit taxpayers and tax...

Music, Movie, and Video Clips for Law School Classes

Posted on June 15, 2008
Mark DeAngelis (UConn, School of Business) has a wonderful web site (Errors of Law) with songs, music videos, movie clips, video clips, and case-specific clips for use in law school classes

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Repetti: Democracy and Opportunity: A New Paradigm in Tax Equity

Posted on June 14, 2008
James R. Repetti (Boston College) has published Democracy and Opportunity: A New Paradigm in Tax Equity, 61 Vand. L. Rev. 1129 (2008). Here is the abstract: Although there is consensus about the need for equity, academics and policy makers disagree...

McCain & Obama Release 2007 Financial Disclosure Forms

Posted on June 14, 2008
John McCain and Barack Obama yesterday released their 2007 Senate financial disclosure forms. Among the interesting tidbits: Despite a net worth of $24 - $40 million with his wife and her 2006 income of $6 million, McCain reported outstanding balances...

Moran Posts Tax Papers on SSRN

Posted on June 14, 2008
Beverly I. Moran (Vanderbilt) has posted a number of her tax papers on SSRN: Constructing Reality: Social Science and Race Cases, 25 N. Ill. U. L. Rev. 231 (2005) United States' Trade Policy and the Exportation of United States' Culture,...

2008 IRS Research Conference

Posted on June 13, 2008
The two-day 2008 IRS Research Conference concludes today at Georgetown. The conference highlights research on tax compliance and administration, and facilitates dialogue among IRS researchers, IRS and state tax administrators, tax experts from other countries, academic researchers, Federal agencies, and...

The "Quiet Desperation" of Academic Women

Posted on June 13, 2008
Inside Higher Ed: "Quiet Desperation" of Academic Women, by Scott Jaschik: Interviews with 80 female faculty members at a research university ? the largest qualitative study of its kind ? have found that many women in careers are deeply frustrated...

Good Luck, Joe Kristan

Posted on June 13, 2008
Joe Kristan, the CPA behind the wonderful Roth & Co. tax blog, has had to vacate his Des Moines, Iowa office because of the horrendous flooding.

Obama Repeats Call for Increased Social Security Taxes on Those Earning > $250k

Posted on June 13, 2008
U.S. News & World Report: Obama Plans a Massive Hike in Social Security Taxes, by James Pethokoukis: Barack Obama just found an extra $600 billion or so (over 10 years). He said today in Columbus, Ohio, that he wants to...

NY Times: IRS Changes in Tax-Exempt Bond Rules Imperil New Stadiums for Mets, Nets, and Yankees

Posted on June 13, 2008
New York Times: A Question Mark Looms Over 3 Expensive Projects, by Charles V. Bagli: More than two years ago, the Bloomberg administration came up with an aggressively creative way to use tax-exempt bonds to finance two of the most...

Law Firm Files First $4 Billion Tax Whistleblower Submission with IRS

Posted on June 13, 2008
I previously blogged the first $1 billion, and then $2 billion, Tax Whistleblower submissions to the newly created IRS Whistleblower Office, filed by The Ferraro Law Firm (Miami, FL & Washington, D.C.). The firm today announced that it has filed...

Law School Appointments Committee Chairs, 2008-09

Posted on June 13, 2008
PrawfsBlawg is collecting the names of the chairs of law school appoinmtments committees for 2008-09.

Is Myanmar Taxing Cyclone Aid?

Posted on June 13, 2008
The Associated Press reports that Myanmar denies allegations that it is imposing a 10% tax on all donations to aid the victims of last week's horrific cyclone. Myanmar's ruling military junta denied reports Wednesday that it was deducting a 10%...

U.S. News: Will Obama be Forced to Fire Jason Furman?

Posted on June 13, 2008
U.S. News & World Report: The Jason Furman Saga: Has Obama Fired His New Economic Adviser Yet?, by James Pethokoukis: So Barack Obama has named economist Jason Furman of the Brookings Institution as his top economic adviser. Very interesting pick....

ABA Tax Section Makes Recommendations on IRS's Guidance Priority Plan

Posted on June 12, 2008
The ABA Tax Section has issued recommendations of guidance for inclusion in the 2008-2009 Treasury-IRS Guidance Priority List in the following areas: Capital Recovery and Leasing Corporate Tax Employee Benefits Energy and Environmental Taxes Exempt Organizations Low Income Taxpayers Partnerships...

Chronicle: The Law School Laptop Wars

Posted on June 12, 2008
From next week's Chronicle of Higher Education: Law Professors Rule Laptops Out of Order in Class, by Andrea L. Foster: The forbidden-laptop zone is territory into which few professors dare tread. Students have been known to protest when laptops are....

Supreme Court Cites SSRN

Posted on June 12, 2008
Further proof of the growing importance of posting work on SSRN: Dave Hoffman and Orin Kerr note that the Supreme Court has for the first time cited papers on SSRN but not yet published in two opinions this Term: Boumediene...

WSJ: The McCain and Obama Tax Plans

Posted on June 12, 2008
Wall Street Journal: McCain's Tax Plan Favors Wealthiest, Analysis Says; Obama's Skews Benefits to Lower, Middle Classes, by Deborah Solomon: Both John McCain and Barack Obama promise to cut taxes for the majority of Americans. But an Obama administration would...

CNN: The McCain and Obama Tax Plans

Posted on June 12, 2008
(Hat Tip: David Kurtz at Talking Points Memo.)

Comparison of the McCain and Obama Tax Plans

Posted on June 12, 2008
The Tax Policy Center has published A Preliminary Analysis of the 2008 Presidential Candidates' Tax Plans. Here is the abstract: Tax and fiscal policy will loom large in the next president's domestic policy agenda. Nearly all of the tax cuts...

Michael Graetz to Leave Yale for Columbia

Posted on June 11, 2008
Michael J. Graetz, the Justus S. Hotchkiss Professor of Law at Yale, is leaving Yale after nearly 25 years to join the faculty at Columbia in 2009. From the Columbia press release: "Professor Graetz is a sensational addition to our...

Seattle Attorney Sanctioned for Keeping Mother's Estate Open for 13+ Years by Lying to Both Probate Court and Tax Court

Posted on June 11, 2008
The Tax Court yesterday sanctioned a Seattle attorney (Daniel B. Allison II) for keeping open his mother's estate for over thirteen years by lying to both the Tax Court and the state probate court. Estate of Allison v. Commissioner, T.C....

WaPo on War and Taxes

Posted on June 11, 2008
I previously blogged War and Taxes (Urban Institute Press, 2008), the new book by Steven A. Bank (UCLA), Joseph J. Thorndike (Tax Analysts) & Kirk J. Stark (UCLA). Today's Washington Post discusses the book in Billing The Grandkids, by Ruth...

Chang: Immigration Restriction as Dedistributive Taxation: Working Women and the Costs of Protectionism

Posted on June 11, 2008
Howard F. Chang (Penn) has posted Immigration Restriction as Dedistributive Taxation: Working Women and the Costs of Protectionism in the Labor Market, 4 J. L., Econ. & Pol'y ___ (2008), on SSRN. Here is the abstract: In this paper, I...

WSJ: Obama Fires Back on Taxes

Posted on June 11, 2008
Wall Street Journal: Obama Fires Back on Taxes, by Jackie Calmes: Barack Obama dismissed as old-style politics John McCain's and the Republican Party's warnings that he would be a tax-and-spend liberal. Most Americans, Sen. Obama said, would pay lower taxes...

WaPo: McCain Distorts Obama's Tax Policies

Posted on June 11, 2008
Washington Post: McCain Camp Distorts Obama's Tax Policies, Exaggerates Their Adverse Impact: Sen. John McCain's camp is attempting to convince Americans that their taxes will increase dramatically with Sen. Barack Obama as president. The presumptive Republican nominee has repeatedly said...

Boston Globe: McCain Calls Obama Tax Plan a Threat to All Americans

Posted on June 11, 2008
Boston Globe: McCain Calls Obama Tax Plan a Threat to All Americans, by Scott Helman: A day after Senator Barack Obama launched a broad assault on the economic plan of presidential rival John McCain, McCain hit back yesterday by asserting...

Shlaes: Obama, Democrats Embrace Fog of Complex Tax Plans

Posted on June 11, 2008
Bloomberg News: Obama, Democrats Embrace Fog of Complex Tax Plans, by Amity Shlaes: Welcome to the new era of tax intelligence. If a tax idea doesn't sound as if it were written in a seminar at Swarthmore College, it is...

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