TaxProf Blog: Taxation & Estate Planning

Home -> Law Blog Directory -> Taxation & Estate Planning Blogs

OR PHONE (866) 635-1838 for Bankruptcy Help, (866) 635-6190 for Divorce,
(866) 635-2689 for Personal Injury or (866) 635-9402 for Criminal Defense

Find a Local Lawyer

Bankruptcy (866) 635-1838
Divorce (866) 635-6190
Personal Injury (866) 635-2689
Criminal Defense (866) 635-9402

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

8-Year-Old Passes Brazilian LSAT, Admitted to Law School

Posted on March 07, 2008
From the Associated Press: An 8-year-old boy with dreams of becoming a judge has passed a law school entrance exam -- shocking Brazil's legal profession and prompting a federal investigation. The Universidade Paulista, a multi-campus private university, issued a statement...

Infanti on Tax Equity

Posted on March 07, 2008
Anthony C. Infanti (Pittsburgh) has published Tax Equity, 55 Buff. L. Rev. 1191 (2008). Here is the abstract: Simply put, this article stands the traditional concept of tax equity on its head. Challenging the notion that tax equity is an...

Gerzog on Rector and Gore: Two Recent Flp Cases

Posted on March 06, 2008
Wendy C. Gerzog (Baltimore) has posted Rector and Gore: Two Recent Flp Cases, 118 Tax Notes 1039 (3/3/08), on SSRN. Here is the abstract: Rector [T.C. Memo. 2007-367 (12/13/07)] and Gore [T.C. Memo. 2007-370 (12/19/07)] are two recent family limited....

Burke on Tax Information Reporting and Compliance in the Cross-Border Context

Posted on March 06, 2008
William L. Burke (Pillsbury Winthrop Shaw Pittman, New York) has published Tax Information Reporting and Compliance in the Cross-Border Context, 27 Va Tax Rev. 399 (2007). Here is part of the Introduction: As in the domestic context, tax information reporting...

To access this complete feed in the blog feed reader login or register for free.

WIlmerHale Agrees to Represent Church in IRS Dispute Over Obama's Speech

Posted on March 06, 2008
I previously blogged news reports that the IRS has opened an investigation to determine whether the United Church of Christ has engaged in prohibited political activity in support of Democratic presidential candidate Barack Obama. The National Law Journal reports that...

Galle Presents Tax Fairness Today at Loyola-L.A.

Posted on March 06, 2008
Brian D. Galle (Florida State) presents Tax Fairness at Loyola-L.A. today as part of its Faculty Workshop Series. Here is the abstract: This Article argues that, contrary to the consensus of economists and many legal scholars, the norm of 'horizontal...

Knoll Presents The Tax Advantage of "Sweat Equity" and the Carried Interest Controversy Today at Northwestern

Posted on March 06, 2008
Michael Knoll (Penn) presents The Tax Advantage of "'Sweat Equity": What It Is and Its Relationship to the Carried Interest Controversy at Northwestern today as part of its Advanced Topics in Taxation Series organized by Charlotte Crane. Here is the....

Hellwig Presents Examining the Motivations Behind Nonqualified Deferred Compensation Plans Today at Penn State

Posted on March 06, 2008
Brant Hellwig (South Carolina) presents Examining the Motivations Behind Nonqualified Deferred Compensation Plans at Penn State today as part of its Guest Speaker Series: The attached materials are excerpted from a book chapter drafted for a treatise entitled The Federal...

Desai Presents Foreign-Direct Investment and Domestic Economic Activity Today at NYU

Posted on March 06, 2008
Mihir Desai (Harvard Business School) presents Foreign-Direct Investment and Domestic Economic Activity at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. Here is the abstract: How does foreign direct investment triggered by foreign economic...

Advance Copy of 2009 U.S. News Law School Rankings

Posted on March 06, 2008
Concurring Opinions has unearthed an advance copy of the Top 20 law schools in the forthcoming U.S. News rankings, along with an internal memo "by the magazine?s 'law school ranking executive' describing how the magazine arrived at this year?s official...

Ventry on Cooperative Tax Regulation

Posted on March 06, 2008
Dennis Ventry (American) has posted Cooperative Tax Regulation on SSRN. Here is the abstract: This Article describes a new approach to tax regulation based on cooperation, information sharing, and interest convergence. Currently, tax regulation in the United States relies too...

Soled on Homage to Information Returns

Posted on March 05, 2008
Jay Soled (Rutgers Business School) has published Homage to Information Returns, 27 Va. Tax Rev. 371 (2007). Here is the Conclusion: Consider for a moment the implications were Congress to eliminate the requirement that third parties issue information returns...

Fleischer on Taxing Sovereign Wealth Funds

Posted on March 05, 2008
Victor Fleischer (Illinois) reports on his latest research project: Taxing Sovereign Wealth Funds: My newest research project looks at the taxation of sovereign wealth funds. The paper is still a work-in-progress, but here is where I think I am headed:...

Sugin Presents Why Endowment Taxation is Unjust Today at UConn

Posted on March 05, 2008
Linda Sugin (Fordham) presents Why Endowment Taxation is Unjust at UConn today as part of its Tax Lecture Series. Here is the abstract: Many legal scholars who care about fairness in taxation are increasingly drawn to the idea of endowment...

More on Why Stock Gifts Precede Large Value Declines

Posted on March 05, 2008
Yesterday, I blogged the new paper by David Yermack (NYU, Stern School of Business), Deduction ad absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations. The New York Times and Wall Street Journal picked up the story today:...

Kaplow & Shavell on On the Superiority of Corrective Taxes to Quantity Regulation

Posted on March 05, 2008
Oxford University Press has posted On the Superiority of Corrective Taxes to Quantity Regulation, 4 Am. L. & Econ. Rev. 1 (2002), by Louis Kaplow (Harvard) & Steven M. Shavell (Harvard), on SSRN ($38 per download). Here is the abstract:...

Jenn Wins Yale Law School's Porter Prize for The Case for Tax Credits

Posted on March 05, 2008
Brian H. Jenn (Skadden, Washington, D.C.) won the Yale Law School Porter Prize for his student paper, The case for Tax Credits. Here is the abstract: Despite perennial calls from politicians, policy analysts, and populists for a major individual income...

NYU & Alabama to Offer Online Tax LL.M. Beginning Fall 2008

Posted on March 05, 2008
NYU has announced that it will start an online tax LL.M. program beginning in Fall 2008. From the National Law Journal: NYU is making its LL.M. tax degree available online starting in the fall. The law school is touting the...

Video: Jack Nicholson on Ordinary & Necessary Business Expenses

Posted on March 05, 2008
Funny video to show in class on what constitutes an ordinary and necessary business expense (G-rated version above the fold; R-rated version below the fold):

House Holds Hearing Today on Tax Treatment of Derivatives

Posted on March 05, 2008
The House Ways & Means Committee's Subcommittee on Select Revenue Measures holds a hearing today on The Tax Treatment of Derivatives. From the hearing announcement: The hearing will focus on various forms of derivatives. Interest in certain types of derivatives...

2008 Mugel National Tax Moot Court Competition Results

Posted on March 04, 2008
Results from the 2008 Mugel National Tax Moot Court Competition held last Thursday - Saturday at the SUNY-Buffalo Law School: Overall Winners: Buffalo ? Stephani Bouvet & Gregory Stein Finalists: Cincinnati ? Stephen Worth & John Domaschko Semi-Finalists: Florida State...

9th Circuit Denies Yagman's Bail Appeal

Posted on March 04, 2008
The 9th Circuit yesterday denied L.A. civil rights lawyer Stephen Yagman's appeal of the denial of bail while he appeals his federal tax evasion conviction. From the National Law Journal: With the ruling, Yagman, a partner at Yagman, Yagman &...

Weisbach on An Economic Analysis of Anti-Tax-Avoidance Doctrines

Posted on March 04, 2008
Oxford University Press has posted An Economic Analysis of Anti-Tax-Avoidance Doctrines, 4 Am. L. & Econ. Rev. 88 (2002), by David A. Weisbach (Chicago), on SSRN ($38 per download). Here is the abstract: This article analyzes the effect of tax...

Yermack on Charitable Stock Gifts by Executives of Publicly Traded Companies

Posted on March 04, 2008
David Yermack (NYU, Stern School of Business) has posted Deduction ad absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations on SSRN. Here is the abstract: �EFFI study large charitable stock gifts by Chairmen and CEOs of public...

Supreme Court Unanimously Affirms Taxpayer's "Right" to Avoid Taxes

Posted on March 04, 2008
Andy Grewal (Skadden, Washington, D.C.) notes an interesting aspect of the Supreme Court's unanimous return of capital opinion yesterday in Boulware v. United States, 06-1509 (3/3/08) (Souter, J.), rev'g 470 F.3d 931 (9th Cir. 2006) (blogged here): For tax nerds,...

Bankman, Shaviro & Weisbach Debate Consumption Tax v. Income Tax in Stanford Law Review

Posted on March 04, 2008
Daniel Shaviro (NYU), Beyond the Pro-Consumption Tax Consensus, 60 Stan. L. Rev. 745 (2007): In the last two decades, the dominant norm in fundamental tax reform has shifted from income taxation to consumption taxation, among academics no less than policymakers...

Election Day in Ohio

Posted on March 04, 2008
Today we go to the polls in Ohio in the last Presidential election my high school age kids will be unable to vote in. We have had spirited discussions throughout the campaign, and for the first time the Caron family...

Dodge on The Netting of Costs Against Income Receipts

Posted on March 04, 2008
Joseph M. Dodge (Florida State) has published The Netting of Costs Against Income Receipts (Including Damage Recoveries) Produced By Such Costs, Without Barring Congress from Disallowing Such Costs, 27 Va. Tax Rev. 297 (2007). Here is the abstract: The principal...

David Cay Johnston to Leave New York Times

Posted on March 04, 2008
Tax Notes is reporting that David Cay Johnston, the Pulitzer Prize-winning tax reporter, is accepting a buyout from the New York Times after thirteen years at the newspaper. (He is the second high profile New York Times legal reporter to...

Logue on Optimal Tax Compliance and Penalties When the Law is Uncertain

Posted on March 03, 2008
Kyle D. Logue (Michigan) has published Optimal Tax Compliance and Penalties When the Law is Uncertain, 27 Va. Tax Rev. 241 (2007). Here is the abstract: This article examines the optimal level of tax compliance and the optimal penalty for...

Previous | Next

Related Law Bulletins

New Baptist Covenant Blog
Last week, I pointed to the New Baptist Convenant website, now onl...

The Mexico Trucker Blog
I've written before about the perceived problems with relaxed rest...