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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

Briefing Is Complete in Second Circuit's KPMG Tax Shelter Case

Posted on February 11, 2008
Briefing is now complete in the KPMG tax shelter case (United States v. Stein, No. 07-3042) with the filing of the Government's Reply Brief in the Second Circuit on Friday: Government's Opening Brief Defendants' Briefs: DeLap Group Appellees Brief Eischeid...

Kodana & Tabachnick on Taxation, the Private Law, and Distributive Justice

Posted on February 11, 2008
Kevin A. Kordana (Virginia) & David H. Blankfein Tabachnick (Yale) have posted Taxation, the Private Law, and Distributive Justice, 23 Social Phil. & Soc. & Pol'y 142 (2006), on SSRN. Here is the abstract: We argue that for theorists with...

Sunday NY Times Tax Section

Posted on February 10, 2008
The Sunday New York Times has a special Tax Section with articles on: The Bag of Tricks Is Almost Empty, by Edmund L. Andrews: "Regardless of who wins the election this fall, the next president will face at least three...

Top 5 Tax Paper Downloads

Posted on February 10, 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 at #5: 1. [173 Downloads] Taxation of US Tax-Exempt Entities' Offshore Hedge Fund Investments -- Application of...

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IRS Releases 2005 Corporation Source Book

Posted on February 10, 2008
The IRS has released the 2005 Corporation Source Book: The Corporation Source Book presents balance sheet, income statement, tax, and other selected items by size of total assets for all returns with and without net income. Statistical tables are available...

Kaplan on The Top Ten Myths of Social Security

Posted on February 10, 2008
Richard L. Kaplan (Illinois) has posted The Top Ten Myths of Social Security, 3 Elder L.J. 191 (1995), on SSRN. Here is the abstract: Few federal programs are as well known and as widely misunderstood as Social Security, despite its...

The Evolution and Future of Substantial Nexus in State Taxation of Corporate Income

Posted on February 10, 2008
Julie Roman Lackner has published a student note, The Evolution and Future of Substantial Nexus in State Taxation of Corporate Income, 48 B.C.L. Rev. 1387 (2007). Here is the abstract: The proper nexus standard for state taxation of out-of-state corporations...

Mumford on The Sociological Lacuna of Inheritance Taxation

Posted on February 09, 2008
Ann Mumford (London School of Economics) has posted Inheritance in Socio-Political Context: The Case for Reviving the Sociological Discourse of Inheritance Tax Law, 34 J. L. & Soc'y 567 (2007), on SSRN. Here is the abstract: The anti-'death tax' movement...

Mandatory Law School Pro Bono Programs Do Not Increase Pro Bono Participation After Graduation

Posted on February 09, 2008
Robert Granfield (State University of New York - Buffalo, Department of Sociology) has posted Institutionalizing Public Service in Law School: Results on the Impact of Mandatory Pro Bono Programs on SSRN. Here is the abstract: The legal profession's commitment to...

Why Is Wesley Snipes Being Sentenced After April 15? And Why Hasn't He Paid His Property Taxes?

Posted on February 09, 2008
Doug Berman (Ohio State) of our sister Sentencing Law & Policy Blog asks why the district court has set April 24 as the date for sentencing Wesley Snipes on his three misdemeanor counts of willful failure to file tax returns:...

IRS Launches SOI Paper Series

Posted on February 09, 2008
The IRS has launched the Statistics of Income Paper Series, which includes papers presented by SOI staff and others at professional conferences, including the Joint Statistical Meeting of the American Statistical Association and the National Tax Association?s annual conference on...

Lederman Presents A Proposal to Make the U.S. Tax Court More Judicial Today at Capital

Posted on February 08, 2008
Leandra Lederman (Indiana) presents Tax Appeal: A Proposal to Make the U.S. Tax Court More Judicial, 86 Wash. U. L. Rev. ___ (2008), at Capital today as part of its Faculty Lecture Series. Here is the abstract: Accountability is a...

9th Circuit to Permit Parents to Deduct Tuition Payments to Their Children's Religious Schools?

Posted on February 08, 2008
I previously blogged the Tax Court's decision in Sklar v. Commissioner, 125 T.C. No. 14 (12/21/05), holding that a couple's tuition and fee payments to their children's Jewish day schools are not charitable contributions because they received a substantial benefit...

Loyola-Chicago Seeks Tax Visitor

Posted on February 08, 2008
Loyola-Chicago seeks to hire a tax visitor for Fall 2008 (or the entire 2008-09 academic year) to teach Federal Income Tax and other tax or non-tax courses (such as International Tax, Corporate Finance, or Banking). If interested, please e-mail Jeffrey...

ABA Issues FAQ on Proposed 75% Bar Passage Accreditation Standard

Posted on February 08, 2008
I previously blogged (here and here) the ABA's proposed new objective bar passage standard for law school accreditation. The Consultant on Legal Education to the ABA has released a detailed FAQ on proposed Interpretation 301-6: What does the new proposal...

Local Tax Policy: A Federalist Perspective

Posted on February 08, 2008
David Brunori (Tax Analysts) has published Local Tax Policy: A Federalist Perspective (Urban Institute Press, 2d ed. 2007): Local governments are struggling to raise revenue for public services, but their fiscal autonomy has been declining for decades...

House & Senate Pass Economic Stimulus Bill

Posted on February 08, 2008
The House (380-34) and Senate (81-16) yesterday voted to send the economic stimulus bill (H.R. 5140) to President Bush for his signature. Statutory Language Senate Finance Committee Press Release Senate Finance Committee Staff Summary Joint Commiitee on Taxation Technical Explanation...

2008 Tax Law Journal Rankings: Tax Law Review #1, Tax Notes #2

Posted on February 08, 2008
Washington & Lee has updated its law review rankings, which are based on citations to articles published in the past eight years (2000-2007): Impact Factor (citations/number of articles published) Citations in Law Reviews Citations in Cases (federal and state courts)...

Yet Another Reason to e-File: IRS Changes Snail Mail Address for Tax Returns in Seven States

Posted on February 08, 2008
For the 43% of taxpayers who do not e-file their tax returns: the IRS announced yesterday (IR-2008-15) that taxpayers in these seven states will have to send their returns via snail mail to new addresses: Iowa, Kansas, Kentucky, Oklahoma, Pennsylvania,...

UCLA Hosts Symposium on The Law of Succession in the 21st Century

Posted on February 08, 2008
UCLA hosts a symposium today on The Law of Succession in the 21st Century: 8:30 a.m.: Introduction to the Symposium: Susan N. Gary (Oregon) 8:45 a.m.: Succession Law and the Changing Family The Parent-Child Relationship in Inheritance Re-examined for the...

7th Circuit Upholds Retroactive Application of "Son-of-Boss" Regs, Contrary to Klamath

Posted on February 07, 2008
I previously blogged the district court's decision in Klamath Strategic Investment Fund LLC v. United States, 440 F. Supp. 2d 605 (E.D. Tex. 2006), which held that the anti-"Son of Boss" Reg. � 1.752-6 could not be applied retroactively by...

Ventry Presents Whistleblowers and Qui Tam for Tax Today at Northwestern

Posted on February 07, 2008
Dennis Ventry (American) presents Whistleblowers and Qui Tam for Tax at Northwestern today as part of its Advanced Topics in Taxation Series organized by Charlotte Crane. Here is the abstract: This Article examines the underexplored IRS whistleblower program, which Congress...

Sanchirico Presents The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares Today at NYU

Posted on February 07, 2008
Chris Sanchirico (Penn) presents The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What Is It? Why Is It Bad?, 75 U. Chi. L. Rev. ___ (2008), at NYU today as part of its Colloquium Series on...

Symposium: The First Amendment and Tax-Exempt Organizations

Posted on February 07, 2008
Symposium: No Strings Attached?: The First Amendment and Tax-Exempt Organizations, 6 First Amend. L. Rev. 1-191 (2007): Lloyd Hitsohi Mayer, Grasping Smoke: Enforcing the Ban on Political Activity by Charities, 6 First Amend. L. Rev. 1-40 (2007). Donald B...

Jeter Settles NY Tax Dispute

Posted on February 07, 2008
I previously blogged (here and here) Yankee star Derek Jeter's dispute with New York tax authorities over whether he was a New York or Florida resident during 2001-03. Press reports indicate that Jeter has settled the matter but do not...

The Top 100 Law Reviews

Posted on February 07, 2008
The cover story of the February 2008 National Jurist is 100 Best Law Reviews, with this teaser: With more than 1,100 journals in existence, critics argue that the overall quality of legal scholarship is suffering. Find out which law reviews...

IRS Oversight Board Issues Electronic Filing Annual Report to Congress

Posted on February 07, 2008
The IRS Oversight Board yesterday sent its 2007 Electronic Filing Annual Report to Congress. From the press release: The IRS Oversight Board today voiced cautious optimism about the future of the IRS? Electronic Tax Administration (ETA) program. Given current progress...

The Troubling Rise of the Legal Profession's Good Moral Character

Posted on February 07, 2008
Keith A. Swisher (Osborn Maledon, Phoenix) has posted The Troubling Rise of the Legal Profession's Good Moral Character, 82 St. John's L. Rev. ___ (2008), on SSRN. Here is the abstract: This Article exposes several rather startling characteristics of the...

The Tax Policy Briefing Book: A Citizen's Guide to the 2008 Election and Beyond

Posted on February 07, 2008
The Tax Policy Center today released The Tax Policy Briefing Book: A Citizen's Guide to the 2008 Election and Beyond: As the campaign season goes into hyperdrive, the Tax Policy Center debuts an online briefing book that tackles scores of...

IRS Unveils Enhanced Online Tax Help Tools

Posted on February 06, 2008
The IRS today announced (IR-200814) enhancements to two online tax tools: Publication 17, Your Federal Income Tax ?? The online version of Publication 17 now contains electronic links allowing users to more quickly navigate this widely used publication...

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