Taxation & Estate Planning

Yablon: 1,577 Tax Quotations

Posted on April 16, 2010
Jeffery L. Yablon (Pillsbury Winthrop Shaw Pittman, Washington, D.C.) has published As Certain as Death -- Quotations About Taxes (2010 Edition), 2010 TNT 72-9 (Apr. 15, 2010): This is the ninth edition of "As Certain as Death -- Quotations About Taxes," the collection that I have assembled and published in...

Joint Tax Committee Releases IRS Disclosures of Tax Return Information, 2009

Posted on April 16, 2010
The Joint Committee on Taxation yesterday released Disclosure Report for Public Inspection Pursuant to Internal Revenue Code Section 6103(p)(3)(C) for Calendar Year 2009 (JCX-25-10): Section 6103(p)(3)(C) of the Internal Revenue Code provides that the Secretary of the Treasury shall, within 90 days after the close of each calendar year, furnish...

TIGTA: IRS Has 'Mixed' Filing Season -- Pays More in Phony Credit Claims, Delays in Processing Returns

Posted on April 16, 2010
The Treasury Inspector General for Tax Administration (TIGTA) yesterday released Interim Results of the 2010 Filing Season (2010-41-047): TIGTA's report ... found that implementation of two significant tax laws (The American Recovery and Reinvestment Act of 2009, or "Recovery Act," and the "Worker, Homeownership, and Business Assistance Act of 2009")...

The Future Ed Conference and Tenure

Posted on April 16, 2010
Following up on my prior posts (here, here, and here) on Friday's conference on Future Ed -- New Business Models for U.S. and Global Legal Education hosted by Harvard Law School and New York Law School: Above the Law, Obsession With Tenure And Money Likely to Ruin the Future of...

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President Obama's Tax Treatment of His 2009 Nobel Peace Prize

Posted on April 16, 2010
Following up on yesterday's post, Obama and Biden Release Tax Returns: President Obama's Tax Treatment of His 2009 Nobel Peace Prize, by Ellen Aprill (Loyola-L.A.) & Sarah Lawsky (George Washington; moving to UC-Irvine): As part of his 2009 Nobel Peace Prize, President Obama won $1 million...

Eric Solomon Delivers Inaugural Richard C. Pugh Lecture in Tax Law & Policy Today at San Diego

Posted on April 16, 2010
Eric Solomon (Director of National Tax Practice at Ernst & Young; former Assistant Treasury Secretary for Tax Policy and IRS Assistant Chief Counsel (Corporate)) delivers the inaugural Richard Crawford Pugh Lecture in Tax Law and Policy today at San Diego, Framework for Considering Tax Reform...

Thomas Barthold to Deliver Woodworth Memorial Lecture in U.S. Tax Law and Policy

Posted on April 16, 2010
Thomas Barthold, Chief of Staff of the Joint Committee on Taxation, will deliver the Laurence Neal Woodworth Memorial Lecture in United States Tax Law and Policy on May 6, 2010, at the ABA Tax Section Midyear Meeting. The title of the lecture is Tax Policy in the 21st Century: Challenges...

McCormack: Using Economic Analysis to Limit the Charitable Deduction

Posted on April 16, 2010
Shannon Weeks McCormack (UC-Davis) has posted Not All Good Deeds Can Be Rewarded: Using Economic Analysis to Define the Rational Limits of the Charitable Deduction, 52 Ariz. L. Rev. ___ (2010), on SSRN. Here is the abstract: For almost a century, taxpayers have been entitled to deduct amounts donated to...

An Inconvenient Tax Opens Today

Posted on April 15, 2010
An Inconvenient Tax - Trailer from Life Is My Movie Entertainment on Vimeo.

Government Spending and Tax Expenditures

Posted on April 15, 2010
The Center on American Progress held a program on Tuesday on Government Spending Undercover: Doing What Works on Tax Expenditures: Lily Batchelder (NYU) & Eric Toder (Urban Institute), Government Spending Undercover: Spending Programs Administered by the IRS Richard W...

Senate Holds Hearing Today on The Tax Filing Season

Posted on April 15, 2010
The Senate Finance Committee holds a hearing at 10:00 a.m. this morning on Filing Season Update: Current IRS Issues. Here are the witnesses scheduled to testify: Steven T. Miller (Deputy Commissioner for Services and Enforcement, IrS) Nina Olson (National Taxpayer Advocate, IRS)

Jon Stewart on Taxes

Posted on April 15, 2010
The Daily Show With Jon Stewart Mon - Thurs 11p / 10c That's Tariffic www.thedailyshow.com (Hat Tip: Lily Batchelder.)

House Holds Hearing Today on State Taxation

Posted on April 15, 2010
The House Judiciary Committee holds a hearing at 11:00 a.m. this morning on State Taxation ? The Impact of Congressional Legislation on State and Local Government Revenues: Panel #1: James H. Douglas (Vermont Governor, on behalf of the National Governors Ass'n) B...

NY Times: Taxing the Rich, Over Time

Posted on April 15, 2010
New York Times, Yes, 47% of Households Owe No Taxes; Look Closer, by David Leonhardt: That?s the portion of American households that owe no income tax for 2009. The number is up from 38% in 2007, and it has become a popular talking point on cable television and talk radio...

Schler Presents Rebooting Section 356 Today at NYU

Posted on April 15, 2010
Michael L. Schler (Cravath, New York) presents Rebooting Section 356 at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. The co-convenors of the colloquium are Daniel Shaviro (NYU) & Mihir Desai (Harvard Business School). Here is part of the Introduction: Section 356 applies when...

Brown: Shades of the American Dream

Posted on April 15, 2010
Dorothy A. Brown (Emory) has published Shades of the American Dream, 87 Wash. U.L. Rev. 329 (2010). Here is the abstract: Federal tax policies such as the mortgage interest deduction do not generally encourage anyone to become a homeowner, yet they do increase the cost of housing...

Zelinsky: The Constitutionality (and Futility) of Colorado?s Amazon Law

Posted on April 15, 2010
Edward A. Zelinsky (Cardozo) has posted The Constitutionality (and Futility) of Colorado?s Amazon Law, 56 State Tax Notes ___ (2010), on SSRN. Here is the abstract: Colorado?s law Amazon is constitutional, but will not raise significant revenue for Colorado?s treasury...

WSJ: Europe's Tax Lesson: VAT Rates Start Low, Rise; Income Tax Rates Remain High

Posted on April 15, 2010
Wall Street Journal editorial, Europe's VAT Lessons: Rates Start Low and Increase, While Income Tax Rates Stay High: As Americans rush to complete their annual tax returns today, there is still some consolation in knowing that it could be worse: Like Europeans, we could pay both income taxes and a...

2011 U.S News Peer Reputation Rankings (v. Overall Rankings)

Posted on April 15, 2010
Continuing a TaxProf Blog tradition, here is the full list of the 188 law schools ranked by academic peer reputation, as well as their overall rank, in the new 2011 U.S. News Law School Rankings: Academic Peer Rank Academic Peer Score School Overall Rank 1 4...

Obama and Biden Release Tax Returns

Posted on April 15, 2010
President Obama and Vice-President Biden today released their 2009 tax returns: Obama: Press Release Tax Returns (Federal Forms 1040, 709; Illinois Form 1040) Returns Relating to Nobel Prize Biden: Press Release Tax Returns (Federal Form 1040; Delaware Form 200-01) Here are charts putting the 2009 returns in context with their...

The "Stickiest" Law Prof Blogs

Posted on April 14, 2010
Following up on yesterday's post, Law Prof Blog Rankings: as others have pointed out, raw traffic numbers (visitors and page views) are only one of the measures of the influence of blogs. "Stickiness' -- the amount of time readers spend on a blog -- also is an important metric...

Caron: Chief Justice Burger: A Better Tax Lawyer Than His Critics

Posted on April 14, 2010
I have posted Chief Justice Burger: A Better Tax Lawyer Than His Critics, 69 Tax Notes 1020 (1995), on SSRN. Here is the abstract: Media reports of Warren Burger's homemade three-sentence will crowed about the former Chief Justice's lack of legal acumen in drafting the will...

Larry Lokken Retires From Florida, Joins Miami Faculty

Posted on April 14, 2010
Lawrence Lokken, Hugh Culverhouse Eminent Scholar in Taxation at the University of Florida College of Law, is taking emeritus status this fall. He is moving to the University of Miami School of Law next January as Professor of Law. Larry is the co-author of the acclaimed multi-volumne treatise, Federal Taxation...

W&L Law Review Offers Summer Submission Program

Posted on April 14, 2010
The Washington & Lee Law Review offers a Summer Submission Program for articles submitted from May 11 - July 31: The Board will complete its review and convey its decision to the author within two weeks The author agrees to accept an offer of publication made during the two-week period.

House Holds Hearing Today on Energy Tax Incentives

Posted on April 14, 2010
The House Ways & Means Committee holds a hearing today on Energy Tax Incentives Driving the Green Job Economy: The hearing will examine the effectiveness of current energy tax policy and identify additional steps that the Committee can take to ensure continued job growth in this area while at the...

Galle Presents Is Cap & Trade Fair to the Poor? Today at Penn

Posted on April 14, 2010
Brian Galle (Florida State; moving to Boston College) presents Is Cap & Trade Fair to the Poor? Short-Sighted Households and the Timing of Consumption Taxes, 78 Geo. Wash. L. Rev. ___ (2010) (with Manuel A. Utset (Florida State)) at Pennsylvania today as part of its Center for Tax Law and...

Catholic Hosts Program Today on Philanthropy in the 21st Century

Posted on April 14, 2010
Catholic University of America, Columbus School of Law, hosts a program today at the National Press Club in Washington, D.C. on Philanthropy in the 21st Century: Should All Charities Be Created Equal?, hosted by Roger Colinvaux (Catholic): Charitable organizations receive preferential treatment under federal tax law...

How to Boost Your Student Evaluations

Posted on April 14, 2010
Chronicle of Higher Education: Tricks for Boosting Student Evaluations, by Gene C. Fant Jr.: I often chuckle at how faculty members will sometimes wheedle and cajole their students to give higher marks. Local doughnut shops tend to see sales rise that week as professors buy treats for their classes...

Merrill & Schizer: A Proposed Petroleum Fuel Price Stabilization Plan

Posted on April 14, 2010
Thomas Merrill (Columbia) & David Schizer (Dean, Columbia) have published Energy Policy for an Economic Downturn: A Proposed Petroleum Fuel Price Stabilization Plan, 27 Yale J. on Reg. 1 (2010). Here is the abstract: A compelling case can be made for reducing America?s consumption of petroleum fuels...

Tax Polls

Posted on April 14, 2010
The American Enterprise Institute has released a 97-page report, Public Opinion on Taxes, 2010 -- "[t]he most comprehensive collection of polls ever compiled on the subject of taxes": The 2010 Public Opinion Study on Taxes brings together up-to-date trends from major survey organizations and commentary on the tax burden, value...

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