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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

Tax Time Bomb for Faculty Paid Over 12 Months

Posted on June 10, 2008
The AAUP has issued a Tax Alert on the impact of § 409A on faculty on 10-month contracts who elect to be paid over a 12-month period: Section 409A, a relatively new provision that became law in 2004 (but with...

More on Restricting the Charitable Deduction for Gifts to Universities with Excess Endowments

Posted on June 10, 2008
I previously blogged Sarah Waldeck's forthcoming article, The Coming Showdown Over University Endowments: Enlisting the Donors, 77 Fordham L. Rev. ___ (2009), The piece has generated a lot of blogosphere discussion: Concurring Opinions (Sarah Waldeck) Super-Sized University Endowments: Is Your...

Alarie: Executive Compensation and Tax Policy: Lessons for Canada from the U.S. Experience

Posted on June 10, 2008
Benjamin Alarie (Toronto) has posted Executive Compensation and Tax Policy: Lessons for Canada from the Experience of the United States in the 1990s, 61 U. Tor. Faculty L. Rev. 39 (2003), on SSRN. Here is the abstract: Until now the...

ABA Accredits 199th and 200th Law Schools: Charlotte & Elon

Posted on June 10, 2008
The ABA has granted provision accreditation to Charlotte School of Law and Elon University School of Law, making them the 199th and 200th accredited law schools. As a result, their graduates can take the bar exam and practice in any...

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To Pay or Delay: The Nominee's Dilemma Under Collection Due Process

Posted on June 10, 2008
Stephanie Hoffer (Ohio State) has published, with several Northwestern tax LL.M. students (Goldburn Maynard (Skadden), Elizabeth Fate (KPMG), Damon Kellar (McDermott Will & Emery), Drienne Sneed (Ernst & Young) & Phillip DeSalvo (Deloitte Tax)), To Pay or Delay: The Nominee's...

New Website Asks Students to Post Exams

Posted on June 10, 2008
From today's Inside Higher Ed: Finished With Your Exam? Good. Now Share It, by Andy Guess: PostYourTest.com ... encourages students to upload tests and exams from their courses ? anonymously, if they want ? for others to find and download....

Maine Supreme Court Shoots Down Plans for Second State Law School

Posted on June 10, 2008
The Maine Supreme Court has effectively shot down efforts to start a second law school in the state by ruling that it would not allow graduates of the proposed school at Husson College to take the bar exam. In re...

Borden: The Like-Kind Exchange Equity Conundrum

Posted on June 10, 2008
Bradley T. Borden (Washburn) has published The Like-Kind Exchange Equity Conundrum, 60 Fla. L. Rev. 643 (2008). Here is the abstract: The tax-free treatment of like-kind exchanges presents one of tax law's most compelling equity conundrums. Tax law generally does...

WaPo: 5 Steps to a Better Tax System

Posted on June 09, 2008
Washington Post: 5 Steps to a Better Tax System, by Roger Lowenstein: How would a conscientious president deal with the deficit and also make the system fairer? Here are five relatively painless ways. End preferential treatment for private equity fund...

TaxProf Blog Weekend Roundup

Posted on June 09, 2008
Saturday: Is Keith Olbermann the Worst Taxpayer in the World? NYU Hosts 2008 Junior Tax Scholars Conference Tax Court: NYC Psychiatrist Not in Trade or Business of Playing Video Poker Sunday: NY Times: Tax Laws Popularize the Small Foundation Top...

NY Times: When Sex Is Like Listening to Your Tax Lawyer

Posted on June 09, 2008
New York Times: Yes, Dear. Tonight Again, by Ralph Gardner: LET?S say you and your spouse haven?t had sex in so long that you can?t remember the last time you did. Not the day. Not the month. Maybe not even...

NY Times on SSRN Download Rankings

Posted on June 09, 2008
As regular readers of this blog know, I publish monthly rankings of Tax Profs as measured by downloads of their papers from SSRN, and Ted Seto publishes here similar rankings of tax faculties and graduate tax faculties. Today's New York...

WSJ: IRS Targets Billionaire's Variable Prepaid Forward Contract Tax Strategy

Posted on June 09, 2008
Front page story in today's Wall Street Journal: IRS Targets Billionaire's Lucrative Tax Strategy, by Jesse Drucker, which discusses the IRS's attack on Variable Prepaid Forward Contracts: The IRS is fighting with billionaire Philip Anschutz to force the Denver-based mogul...

Law Schools Visited by Supreme Court Justices, 2007

Posted on June 09, 2008
The Supreme Court on Friday released the Justices' 2007 financial disclosure forms. From a law school perspective, there are several interesting aspects of the forms: (1) law school payments to Justices for teaching courses, (2) the 36 law schools visited...

Federal Circuit Upholds Firing of IRS Employee for Failing to File Tax Returns

Posted on June 09, 2008
The Federal Circuit has affirmed a decision of the Merit Systems Protection Board upholding the firing of an IRS information technology specialist for failing to file federal tax returns for 2001-2004 and failing to pay taxes for 2001-2003. Wesley v....

Hasen: The Tax Treatment of Advance Receipts

Posted on June 09, 2008
David M. Hasen (Michigan) has posted The Tax Treatment of Advance Receipts, 62 Tax L. Rev. ___ (2008), on SSRN. Here is the abstract: Under the present income tax, some advance receipts are neither taxable on receipt nor deductible on...

Shaviro: Why Economists Can Teach Tax, But Not Con Law

Posted on June 08, 2008
Daniel Shaviro (NYU) has some harsh words for Douglas Holtz-Eakin, John McCain's chief economics advisor.

NY Times: Tax Laws Popularize the Small Foundation

Posted on June 08, 2008
New York Times: Tax Laws Popularize the Small Foundation, by Geraldine Fabrikant: The number of smaller foundations and other charities... has exploded recently. According to the Urban Institute?s National Center for Charitable Statistics, there were 76,849 private foundations ? of...

Top 5 Tax Paper Downloads

Posted on June 08, 2008
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's: 1. [325 Downloads] Backdating, by Jeffrey L. Kwall (Loyola-Chicago) & Stuart Duhl (Harrison & Held, Chicago) [blogged here] 2. [256 Downloads] Recent Developments...

Taxing Under the Influence? Corruption and U.S. State Beer Taxes

Posted on June 08, 2008
Per G. Fredriksson (University of Louisville, Department of Economics), Stephan Gohmann (University of Louisville, Department of Economics) & Khawaja Saeed Abdullah Al Mamun (Sacred Heart University, Department of Economics) have posted Taxing Under the Influence? Corruption and U...

Tax Court: NYC Psychiatrist Not in Trade or Business of Playing Video Poker

Posted on June 07, 2008
The Tax Court on Thursday held that a 59 year old New York City psychiatrist who won $691,575 playing video poker at the Mohegan Sun Casino in Connecticut in 2003 was not in the trade or business of gambling and...

Is Keith Olbermann the Worst Taxpayer in the World?

Posted on June 07, 2008
MSNBC pundit Keith Olbermann, who nightly spotlights the "Worst Person in the World" on his Countdown cable TV show, owes New York state more than $2,000 for unpaid business taxes for his Olbermann Broadcasting Empire Inc., based in Los Angeles....

NYU Hosts 2008 Junior Tax Scholars Conference

Posted on June 07, 2008
The 2008 Junior Tax Scholars Conference concludes today at NYU: Panel #5 (9:45 a.m. - 11:15 a.m.): Brian Galle (Florida State), Are Hidden Taxes More Efficient?: On Salience and Optimal Taxation Discussants: Rebecca Kysar (Brooklyn), Steven Dean (Brooklyn) David Gamage...

30-Year Anniversary of Proposition 13

Posted on June 06, 2008
In honor of today's thirtieth anniversary of California's Proposition 13, UC-Berkeley is hosting a conference on Proposition 13 at 30: The Political, Economic and Fiscal Impacts. Tax Prof speakers and their topics are: David Gamage (UC-Berkeley), Coping Through California's Budget...

NYU Hosts 2008 Junior Tax Scholars Conference

Posted on June 06, 2008
The 2008 Junior Tax Scholars Conference kicks off today at NYU: Panel #1 (9:45 a.m - 11:15 a.m.): Joshua Blank (Rutgers-Newark), Overcoming Overdisclosure: Toward Tax Shelter Detection Discussants: Dennis Ventry (UC-Davis), Susan Morse (Santa Clara) Steven Dean (Brooklyn), Tax Deharmonization:...

NY Times: Wealthy Americans Under Scrutiny in UBS Case

Posted on June 06, 2008
Today's New York Times: Wealthy Americans Under Scrutiny in UBS Case, by Lynnley Browning: [A]s the federal authorities intensify an investigation into offshore bank accounts, the secrets of this rarefied world are being dragged into the open ? and UBS?s...

NLJ: States, Cities Step Up Efforts to Tax Internet Sales

Posted on June 06, 2008
From next week's National Law Journal: Clash Over Taxing 'e-Tailers' Intensifies: States, Cities Stepping Up Legal Efforts to Tax Internet Sales, by Tresa Baldas: Towns and states eager to collect taxes from booming Internet sales are increasingly turning to litigation...

Hodge: This Is Unique Opportunity for Far-Reaching Federal Tax Reform

Posted on June 06, 2008
Scott Hodge (President, Tax Foundation) has published Unique Opportunity Is at Hand for Far-Reaching Federal Tax Reform in the Heartland Institute's Budget & Tax News: For the first time since 1986, the stars may be aligning for a grand bipartisan...

Congress Sends Military Tax Bill to President Bush

Posted on June 06, 2008
The House today sent the Heroes Earnings Assistance and Relief Tax Act of 2008 (H.R. 6081) to President Bush, who has stated that he will sign the bill. It was unanimously approved by both the House and the Senate. Bill...

Witness Testimony from House Hearing on The Housing Crisis: Identifying Tax Incentives to Stimulate the Economy

Posted on June 06, 2008
Witness testimony from yesterday's House Small Business Committee hearing on The Housing Crisis: Identifying Tax Incentives to Stimulate the Economy: Dale Leppo (Chairman, Leppo Rents/Bobcat of Akron, Tallmadge, OH), on behalf of the Associated Equipment Distributors John Puffer (Chairman &...

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