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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

TaxProf Blog Weekend Roundup

Posted on February 25, 2008
Saturday: Accountant Sues Lenny Dykstra for $100k for Preparing His 2006 Tax Returns 2Ls Now Must Respond to Summer Job Offers Within 45 Days Saxer on Religious Accessory Uses and Land Use Regulation Loebl on The Section 67 Question: Are...

Seven Tax Questions for Clinton, Obama, and McCain

Posted on February 25, 2008
Howard Gleckman at the Tax Policy Center's TaxVox Blog has Seven Tax Questions for Hillary Clinton, Barack Obama, and John McCain.

Tax Lists

Posted on February 25, 2008
MSN Money's Tax Center has a number of tax lists: 5 Easy Ways You Can Avoid an IRS Audit: Whether you're facing an audit or simply want to avoid one, here are steps to take to deflect attention or get...

Testa & Mattoon on Is There a Role for Gross Receipts Taxation?

Posted on February 25, 2008
William A. Testa & Richard H. Mattoon (both of Federal Reserve Bank, Chicago) have published Is There a Role for Gross Receipts Taxation? , 60 Nat'l Tax J. 821 (2007). Here is the abstract: States are showing renewed interest in...

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Huckabee on Saturday Night Live

Posted on February 25, 2008
Non-tax, but funny: Mike Huckabee's appearance on Saturday Night Live:

John McCain: Straight Talk on Taxes?

Posted on February 25, 2008
Citizens for Tax Justice has an interesting post, John McCain: Straight Talk on Taxes?: Now that the Arizona senator is the presumptive Republican nominee, it's worth asking what sorts of tax policies he would push for as President. Our honest...

Why Do Students Go to Law School? Money, Politics

Posted on February 25, 2008
A Kaplan survey of 1,949 students taking the LSAT lists the reasons they want to go to law school: 73%: Enable them to have a high income 42% (52% of men, 34% of women): Prepare them for a political career...

ABA Tax Section Publishes Winter 2008 Issue of News Quarterly

Posted on February 25, 2008
The ABA Tax Section has published 27 News Quarterly No. 2 (Winter 2008): From the Chair (Stanley L. Blend) (pp. 3, 18) Interview with Karen Gilbreath-Sowell (Deputy Assistant Secretary for Tax Policy) (pp. 4-7) News Briefs (pp. 7, 23) Points...

Kau Presents The Winding Path from Tax Law to Hedge Fund Land Today at Yale

Posted on February 25, 2008
Randall K.C. Kau (XE Capital Management) presents The Winding Path from Tax Law to Hedge Fund Land at Yale today as part of the Center for the Study of Corporate Law Colloquium Series

Pogue on The Gross Receipts Tax: A New Approach to Business Taxation?

Posted on February 24, 2008
Thomas F. Pogue (University of Iowa, Department of Economics) has published The Gross Receipts Tax: A New Approach to Business Taxation?, 60 Nat'l Tax J. 799 (2007). Here is the abstract: Despite their well?understood shortcomings, gross?receipts?based taxes (GRTs) have been...

Clinton, McCain Refuse to Follow Obama's Lead in Releasing Tax Returns

Posted on February 24, 2008
Hillary Clinton and John McCain continue to resist calls to release copies of their tax returns, as Barack Obama did last April (blogged here). Although both Clinton and McCain pledge to follow the traditional practice of releasing their tax returns....

Law Prof Blog Ranking by Citation by Courts

Posted on February 24, 2008
Following up on recent posts on Law Prof Blog Rankings (here, here and here): J. Robert Brown, Jr. (Denver) has ranked the Top 10 Law Prof Blogs by citation by courts. Our sister Sentencing Law and Policy blog has an...

Top 5 Tax Paper Downloads

Posted on February 24, 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 #5: 1. [232 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments...

IRS Explains How People Who Do Not Pay Income Tax Can Get Economic Stimulus Payments

Posted on February 24, 2008
The IRS on Friday released an advance copy of Notice 2008-28, 2008-10 I.R.B. ___ (3/10/08), which provides guidance on how individuals who are not otherwise required to file an income tax return for 2007 can request the economic stimulus payment...

Wesley Snipes Redux: Brother of Former Philadelphia Mayor Found Guilty of Only 3 of 9 Charges

Posted on February 24, 2008
Another defendant was partially acquitted in a high-profile tax fraud case: AP and Philadelphia Inquirer report that T. Milton Street Sr., brother of former Philadelphia mayor John F. Street (2000-2008), was found guilty of failing to file income tax returns...

Loebl on The Section 67 Question: Are Fees For Investment Advice Fully or Partially Deductible By Trusts?

Posted on February 23, 2008
James F. Loebl (Valparaiso) has published The Section 67 Question: Are Fees For Investment Advice Fully or Partially Deductible By Trusts?, 56 Drake L. Rev. 17 (2007). Here is the abstract: One of the more controversial questions in tax law...

Preferential Tax Regimes with Asymmetric Countries

Posted on February 23, 2008
Sam Bucovetsky (York University, Department of Economics) & Andreas Haufler (University of Munich, Department of Economics) have published Preferential Tax Regimes with Asymmetric Countries, 60 Nat'l Tax J. 789 (2007). Here is the abstract: Current policy initiatives taken by the...

Accountant Sues Lenny Dykstra for Payment of $100,000 Bill for Preparing His 2006 Tax Returns

Posted on February 23, 2008
A Manhattan CPA firm (DDK & Co. LLC) has sued former baseball star Lenny Dykstra for refusing to pay its $111,097 bill for preparing his 2006 tax returns. Dykstra responded to press inquiries: Did they actually think I would pay...

2Ls Now Must Respond to Summer Job Offers Within 45 Days

Posted on February 23, 2008
NALP has announced a one-year trial rule beginning Fall 2008 to require 2Ls to respond within 45 days to a law firm's summer job offer (or December 30, whichever comes first). If the student does not respond within 45 days,...

Saxer on Religious Accessory Uses and Land Use Regulation

Posted on February 23, 2008
Shelley Ross Saxer (Pepperdine) has posted Faith in Action: Religious Accessory Uses and Land Use Regulation, 2008 Utah L. Rev. ___, on SSRN. Here is the abstract: This article details the application of constitutional, land use and tax law principles...

CBO Releases Report on The Deductibility of State and Local Taxes

Posted on February 22, 2008
The Congressional Budget Office yesterday released The Deductibility of State and Local Taxes. Here is part of the Preface: This CBO paper, which was prepared at the request of the Ranking Member of the Senate Budget Committee, examines the arguments...

Pending Legislation Forces Judge Laro to Delay Assuming Directorship of USD's Graduate Tax Program

Posted on February 22, 2008
Last October, I blogged the University of San Diego School of Law's appointment of Tax Court Judge David Laro as Director of its Graduate Tax Program, effective in 2008. USD has announced that proposed federal legislation has caused Judge Laro...

Results of FBA Tax Section Student Writing Competition

Posted on February 22, 2008
Here are the results of the Federal Bar Association Section of Taxation 2008 Writing Competition: First Place: Andrew C. Strelka (American), Tax Free Profit for Federal Contractors: A Law Student Discovers a Loophole Second Place: Angel Peterson (Quinnipiac), Closing the...

Economic Implications of Capping the Mortgage Interest Deduction

Posted on February 22, 2008
John E. Anderson (University of Nebraska, Department of Economics), Jeffrey Clemens (Harvard University, Department of Economics) & Andrew Hanson (Syracuse University, Department of Economics) have published Capping the Mortgage Interest Deduction, 60 Nat'l Tax J...

A Better Stimulus Plan: Mutual Fund Accounts, Not Tax Rebates

Posted on February 22, 2008
Interesting op-ed in today's New York Times: Go on a Spending Spree, by Dalton Conley: Congress has passed and President Bush has signed legislation to rescue the economy from the jaws of recession. The $168 billion package, which includes an...

Law Prof Blog Ranking by Citation in Law Reviews

Posted on February 22, 2008
Following up on recent posts on Law Prof Blog Rankings (here and here): J. Robert Brown, Jr. (Denver) has ranked the Top 20 Law Prof Blogs by citation in law reviews. TaxProf Blog is #14 with 25 citations in law...

Hickman on Swallows Holding: The Third Circuit Gets It Right, Mostly

Posted on February 22, 2008
Kristin E. Hickman (Minnesota) offers her thoughts on the Third Circuit's decision last week in Swallows Holding, Ltd. v. Commissioner, No. 06-3388 (3d Cir., 2/15/08), rev'g 126 T.C. 96 (2006): The Third Circuit?s opinion in Swallows Holding is an important...

IRS Explains Business Tax Incentives of Economic Stimulus Act

Posted on February 22, 2008
The IRS has released IR-2008-22, which explains the two business incentives in the Economic Stimulus Act of 2008: (1) the 50% depreciation allowance for 2008 purchases, and (2) the increase in the � 179 small business expensing limitation to $250,000...

Burke on Tax Avoidance As a Legitimate Business Purpose

Posted on February 22, 2008
Karen C. Burke (San Diego) has posted Tax Avoidance As a Legitimate Business Purpose on SSRN. Here is the abstract: In Countryside Limited Partnership v. Commissioner, T.C. Memo 2008-3, the government challenged a purportedly tax-free distribution of nonmarketable securities to...

Roemer on Income Taxation and Swing Voters

Posted on February 21, 2008
John E. Roemer (Yale University, Department of Political Science) has posted A Positive Theory of Income Taxation Where Politicians Focus Upon Swing and Core Voters on SSRN. Here is the abstract: We construct an equilibrium model of party competition, in...

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