Taxation & Estate Planning

Top 5 Tax Paper Downloads

Posted on April 06, 2008
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is now the 178th most-downloaded paper out of 5,018 tax papers posted on SSRN: 1. [331 Downloads] Tax Avoidance...

Two Form Memos for Law School Deans in Response to U.S. News Rankings

Posted on April 06, 2008
Gregory M. Stein (Tennessee) has published a very telling op-ed in today's Chicago Tribune: Note From the Dean: Send After U.S. News Rankings are Published, which contains two alternative letters to be sent by a law school dean, depending on...

Dexter Presents Aggressive Regressivity, Private Equity, and the Quandary of the St. Luke Imperative Today at MPSA Conference

Posted on April 06, 2008
Bobby L. Dexter (Chapman) presents Serfs at the Mercy of a Hungry Beast: Aggressive Regressivity, Private Equity, and the Quandary of the St. Luke Imperative today at the National Conference of the Midwest Political Science Association in Chicago. Here is...

Kwall & Duhl: Backdating

Posted on April 06, 2008
Jeffrey L. Kwall (Loyola-Chicago) & Stuart Duhl (Harrison & Held) have posted Backdating on SSRN. Here is the abstract: Backdating is a much misunderstood and largely unexplored subject. It involves a wide range of conduct, some of which is an...

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More on the Clinton Tax Returns

Posted on April 05, 2008
Following up on yesterday's post on the release of the Clinton tax returns: Most of the charitable contributions reported by the Clintons on the joint returns (discussed here) were funneled through the Clinton Family Foundation. For example, based on a...

Florida State Hosts Critical Tax Conference Today

Posted on April 05, 2008
Florida State hosts the Critical Tax Conference today with these papers, presenters, and discussants: Panel #4: Kim Brooks (McGill University), Using the Tax System to Promote Investment in Low-Income Countries: An Illustration of Good Intentions, Bad Results Discussant: Diane Ring...

Experimenting With the Experimental-Use Exception: Proposals for a Tax Alternative

Posted on April 05, 2008
R. Andrew Schwentker (J.D. 2008, George Washington) has published Note, Experimenting With the Experimental-Use Exception: Proposals for a Tax Alternative, 76 Geo. Wash. L. Rev. 426 (2008). Here is the Conclusion: The experimental-use exception is a controversial subject...

Taxes on Tax-Exempt Bonds

Posted on April 05, 2008
Andrew Ang (Columbia Business School), Vineer Bhansali (Pacific Investment Management Co.) & Yuhang Xing (Rice University, Jones Graduate School of Management) have posted Taxes on Tax-Exempt Bonds on SSRN. Here is the abstract: Individuals must pay tax on the secondary...

Tax Articles in Yale Law Journal Pocket Part

Posted on April 04, 2008
The new issue of the Yale Law Journal Pocket Part contains two tax articles: Mitchell M. Gans (Hofstra), Bridget J. Crawford (Pace) & Jonathan G. Blattmachr (Milbank, New York), Postmortem Rights of Publicity: The Federal Estate Tax Consequences of New...

Cicconi: How Far Do Child Savings Accounts Stray from the Tax Code?: A Comparative Perspective

Posted on April 04, 2008
Lora Cicconi has published How Far Do Child Savings Accounts Stray from the Tax Code?: A Comparative Perspective, 34 Ohio N.U. L. Rev. 17 (2008). Here is the Introduction: On February 28, 2007, California became the first state in the...

Sneddon: Should Cain's Children Inherit Abel's Property?: Wading Into the Extended Slayer Rule Quagmire

Posted on April 04, 2008
Karen Sneddon (Mercer) has published Should Cain's Children Inherit Abel's Property?: Wading Into the Extended Slayer Rule Quagmire, 76 UMKC L. Rev. 101 (2007). Here is the Introduction: A killer should not benefit from the death of his or her...

Court Excludes Tax Prof's Expert Testimony in Tax Shelter Case

Posted on April 04, 2008
The Court of Federal Claims on Tuesday refused to allow the expert testimony of Tax Prof Ira B. Shepard (Houston) and tax lawyer Stuart A. Smith in Stobie Creek Investments, LLC v. United States, Nos. 05-748T & 07-520T (Ct. Fed....

Florida State Hosts Critical Tax Conference Today

Posted on April 04, 2008
Florida State hosts the Critical Tax Conference today with these papers, presenters, and discussants: Panel #1: Nancy Shurtz (Oregon), Mother Earth Says: I?m Cool With Carbon Taxes Discussant: Robin K. Craig (Florida State) Diane Ring (Boston College), Incubator Session Panel...

Washburn Hosts 2008 Tax Law Colloquium Today

Posted on April 04, 2008
The Business and Transactional Law Center at Washburn University School of Law hosts the 2008 Tax Law Colloquium today. Here are the presenters and their papers: Bradley T. Borden (Washburn), The Aggregate-Plus Theory of Partnership Taxation Heather M...

Tax Cheat Worth $1.8 Billion Evades $52 Million in Taxes, Gets Probation and $3,500 Fine

Posted on April 04, 2008
Doug Berman (Ohio State) of our sister Sentencing Law & Policy blogs Feds Agree to Probation for Tax Cheat Billionaire!?!?!: After seeing this story at Forbes, headlined "U.S. Agrees Guilty Billionaire Shouldn't Go to Jail," I may have to rethink...

Tax Policy Center Hosts Forum Today on Race, Ethnicity, Poverty, and the Tax-Transfer System

Posted on April 04, 2008
The Tax Policy Center hosts a forum today on Race, Ethnicity, Poverty, and the Tax-Transfer System: The tax and transfer systems in the United States are designed to be race blind, but they can affect racial and ethnic groups differently...

Clinton Releases 2001-2006 Tax Returns

Posted on April 04, 2008
Democratic presidential candidate Hillary Clinton today released 210 pages of tax returns for 2000-2006, as well as preliminary information about their 2007 return. Here are the eight-year figures: Gross Income: $109,175,175, consisting primarily of: Hillary's Senate Salary: $1,051,606 Bill's Presidential...

Duff Presents Rethinking the Concept of Income in Tax Law and Policy Today at Northwestern

Posted on April 03, 2008
David Duff (Toronto) presents Rethinking the Concept of Income in Tax Law and Policy at Northwestern today as part of its Advanced Topics in Taxation Series organized by Charlotte Crane. Here is part of the Introduction: This paper reconsiders the...

Kirsch Presents Taxing Citizens in a Global Economy Today at SMU

Posted on April 03, 2008
Michael S. Kirsch (Notre Dame) presents Taxing Citizens in a Global Economy, 82 NYU L. Rev 443 (2007), at SMU today as part of its Law and Citizenship Colloquium Series. Here is the abstract: This Article addresses a fundamental issue...

Forman Presents Social Security and Universal Pensions Today at NYU

Posted on April 03, 2008
Jonathan Barry Forman (Oklahoma) presents Making Social Security Work and Tax Considerations in a Universal Pension System at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. The co-convenors are Daniel Shaviro (NYU) & Mihir...

Skadden Names Four New Tax Partners

Posted on April 03, 2008
Skadden announced yesterday that it has named 25 new partners, including four in tax: Michael Beinus (Los Angeles) (J.D. 1999, UC-Hastings) Pamela Lawrence Endreny (New York) (J.D. 1994, Columbia) David F. Levy (Chicago) (J.D. 1995, American; LL.M. (Tax) 1998, Georgetown)...

Camp Speaks on Legal Issues in Virtual Property Today in NYC

Posted on April 03, 2008
Bryan Camp (Texas Tech) speaks on a panel on Legal Issues in Virtual Property today at the Virtual Worlds 2008 Conference today in New York City. Bryan is the author of The Play's The Thing: A Theory of Taxing Virtual...

Law Prof Sentenced to 3 Years in Prison for Accepting $240k in Kickbacks From Students

Posted on April 03, 2008
From the Associated Press: A judge has sentenced a German law professor to three years in prison for accepting kickbacks from doctoral students. The Hannover university professor, whose identity was not revealed, confessed to accepting euro156,000 (US$240,000) to serve as...

Baucus & Grassley Propose Four Housing Stimulus Tax Breaks

Posted on April 03, 2008
Senate Finance Committee Chair Max Baucus and Ranking Member Chuck Grassley yesterday proposed four tax breaks for homeowners, homebuyers, and homebuilders totalling $11 billion over 10 years: Standard Property Tax Deduction: $500 for single filers and $1,000 for joint filers...

Desmond to Resign as Tax Legislative Counsel

Posted on April 03, 2008
Michael J. Desmond is leaving his position as Tax Legislative Counsel in the Treasury Department?s Office of Tax Policy, effective this summer. He has not announced his future career plans. Before joining the Treasury Department in 2004, he was a...

Senate Holds Hearing Today on Outside the Box on Estate Tax Reform: Reviewing Ideas to Simplify Planning

Posted on April 03, 2008
The Senate Finance Committee today holds its third estate tax hearing this session, Outside the Box on Estate Tax Reform: Reviewing Ideas to Simplify Planning. Here are the witnesses scheduled to testify Dennis Belcher (McGuire Woods, Richmond) Shirley L...

Clinton Unveils Tax Incentives as Part of "Insourcing Plan"

Posted on April 03, 2008
Democratic Presidential candidate Hillary Clinton yesterday unveiled an Insourcing Plan that includes a number of tax incentives designed to spur job creation: Increase the R&D credit by 50% (from 20% to 30%) and increase the Alternative Simplified Credit by 67%...

Law School Visitors List 2008-09 -- Seeking Information

Posted on April 03, 2008
Dan Filler (Drexel) is collecting a list of 2008-09 visitors for posting on The Faculty Lounge (inspired in part by TaxProf Blog's recent post). Please let him know of any non-tax visitors at your school (or other visits you are...

Johnson Presents Consumption Tax for Extraordinary Returns Today at Texas

Posted on April 03, 2008
Calvin Johnson (Texas) presents Consumption Tax for Extraordinary Returns at Texas today as part of its Drawing Board Luncheon Series. Here is the Conclusion: To move to a consumption tax, even incrementally, we need to repeal Apple exemptions and low...

Tax Rock Star: A Web Site for Tax Students

Posted on April 02, 2008
Andrew Strelka, an entrepreneurial 3L at American (and the founder of the wonderful Taxing Life Insurance web site) has launched Tax Rock Star: Tax Rock Star is aimed straight at law students. It?s basically an assortment of online mini-calculators for...

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