Taxation & Estate Planning

Elliffe Posts Tax Papers on SSRN

Posted on April 04, 2010
Craig Elliffe (University of Auckland, Faculty of Business & Economics) has posted several of his tax papers on SSRN: Tax Avoidance -- Still Waiting for Godot?, 23 New Zealand Universities L. Rev. 368 (2010) The Meaning of 'Beneficial Ownership' in Double Tax Agreements, 3 British Tax Rev...

Top 5 Tax Paper Downloads

Posted on April 04, 2010
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: 1. [519 Downloads] Ten Estate Planning Advantages of Limited Liability Companies, by Paul L. Caron (Cincinnati) 2...

WSJ: Last-Minute Tax Help

Posted on April 04, 2010
Weekend Wall Street Journal, Taxes: Last-Minute Help, by Laura Saunders: The government has given its citizens several new tax breaks this year, and has made it easier than ever for them to file their returns. The days of battling lines at the post office are over (mostly); now a return...

The Top 25 Law Faculties: Citations, Downloads, Reputation

Posted on April 04, 2010
Brian Leiter (Chicago) has released a ranking of the Top 25 law faculties with the most ?scholarly impact,? as measured by citations during the past five years (Jan. 1, 2005 - Jan. 15, 2010). In our earlier article, Ranking Law Schools: Using SSRN to Measure Scholarly Performance, 81 Ind...

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2009-10 Moot Court Rankings

Posted on April 03, 2010
Law School Advocacy ranks 124 law school appellate advocacy programs based on their performance in competitions during the 2009-10 academic year. From Brian Koppen: Three Ranking Seasons, 2007-9, have elapsed since LSA was born; so here's this year's Top 10, with a brief discussion of the trends: 1...

Homemakers and Social Security

Posted on April 03, 2010
Laura C. Bornstein (J.D. 2010, Georgetown) has published Homemakers and Social Security: Giving Credits Where Credits Are Due, 24 Wis. J.L. Gender & Soc'y 255 (2009). Here is part of the Introduction: I argue that Congress should amend the Social Security Act to allow people whom I will refer to...

The Disparate Treatment of Similarly Situated Taxpayers Under § 104(a)(2)

Posted on April 03, 2010
Habib Hanna (J.D. 2010, Chapman) has published Comment, Heads I Win, Tails You Lose: The Disparate Treatment of Similarly Situated Taxpayers Under the Personal Injury Income Tax Exclusion, 13 Chap. L. Rev. 161 (2009). Here is the Conclusion: This comment has examined the lack of uniformity with which § 104(a)(2)...

WaPo: Five Myths About Your Taxes

Posted on April 03, 2010
Washington Post, 5 Myths About Your Taxes, by Roberton Williams & Rosanne Altshuler (both of the Tax Policy Center): April is here, which means it's almost time to pony up and render unto Caesar. We've gathered our receipts and other documents, and dragged ourselves to the strip-mall tax preparer or...

JFK at the IRS

Posted on April 02, 2010
(Hat Tip: Kirk Stark, George Yin.)

Judge Dismisses

Posted on April 02, 2010
I previously blogged the lawsuit filed by Teresa R. Wagner, Associate Director of the University of Iowa College of Law Writing Resource Center, against the school and Dean (and Tax Prof) Carolyn Jones, claiming that she was twice rejected for a legal writing faculty position because of her conservative political...

Cauble: Harvard, Hedge Funds, and Tax Havens: Reforming the Tax Treatment of Investment Income Earned by Tax-Exempt Entities

Posted on April 02, 2010
Emily L. Cauble (Illinois) has posted Harvard, Hedge Funds, and Tax Havens: Reforming the Tax Treatment of Investment Income Earned by Tax-Exempt Entities, 29 Va. Tax Rev. ___ (2010), on SSRN. Here is the abstract: Educational endowments, private employer-sponsored pension plans, and other tax-exempt organizations (collectively, ?tax-exempt entities?) invest a...

Cohen: A U.S. Tax Law Perspective on Brummeria

Posted on April 02, 2010
Stephen B. Cohen (Georgetown) has posted Does Brummeria Sweep Clean?: A U.S. Tax Law Perspective, 126 S. Afr. L.J. ___ (2010), on SSRN. Here is the abstract: In Commissioner for the South African Revenue Service v. Brummeria Renaissance Ltd., South Africa?s Supreme Court of Appeal held that an interest-free loan...

John Eason Leaves Tulane for Seattle

Posted on April 02, 2010
John K. Eason (Tulane) has accepted a senior lateral offer from Seattle. From the Seattle press release: Professor John Eason plans to join the faculty from Tulane University Law School, where he has taught since 2000. Before that, he was in private practice for six years at a firm in...

FactCheck.org: IRS Will Not Need to Hire 16,500 New Agents to Enforce ObamaCare

Posted on April 02, 2010
From FactCheck.org: Q: Will the IRS hire 16,500 new agents to enforce the health care law? A: No. The law requires the IRS mostly to hand out tax credits, not collect penalties. The claim of 16,500 new agents stems from a partisan analysis based on guesswork and false assumptions, and...

ABA Sides With Maryland Law School's Clinic in Attack by Legislature

Posted on April 02, 2010
Following up on my prior post, Legislature Takes Aim at Maryland Law School Clinics: Blog of the Legal Times, ABA President Sides With Maryland Law Clinic Over Privilege: An ongoing dispute between the University of Maryland School of Law and the Maryland Legislature is raising the ire of the ABA...

Bondi: The IRS, UBS, and Swiss Bank Secrecy Law

Posted on April 02, 2010
Bradley J. Bondi (SEC) has posted Don?t Tread on Me: Has the United States Government?s Quest for Customer Records from UBS Sounded the Death Knell for Swiss Bank Secrecy Laws?, 30 Nw. J. Int'l L. & Bus. ___ (2010), on SSRN. Here is the abstract: Privacy protection is a defining...

NCAA Basketball Tournament, by Research Productivity of Accounting Faculty

Posted on April 02, 2010
Following up on my previous post, Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates: Caleb Newquist produced this NCAA Men's Basketball Tournament Bracket based on the schools' research productivity of their accounting faculty:

LexisNexis Publishes Regulation of Tax Practice

Posted on April 01, 2010
On behalf of LexisNexis and the Graduate Tax Series Board of Editors (Ellen Aprill (Loyola-L.A.), Elliott Manning (Miami), Philip Postlewaite (Northwestern) & David Richardson (Florida)), I am delighted to announced the publication of Regulation of Tax Practice, by Linda Galler (Hofstra) & Michael B...

Subscribing to TaxProf Blog

Posted on April 01, 2010
We offer two ways for you to have TaxProf Blog content automatically delivered to your computer, cell phone, or mobile device, as explained in the left column of the blog under the banner, "Subscribe to TaxProf Blog Via RSS Feed or Email": RSS Feeds: You can subscribe to one of...

ABA Tax Section Seeks to Hire a Pro Bono Staff Counsel

Posted on April 01, 2010
The ABA Tax Section is looking to hire a Pro Bono Staff Counsel to work in the Washington, D.C. staff office: The Tax Section?s Pro Bono Staff Counsel works with the Section?s Pro Bono Committee to coordinate efforts to provide service to the pro bono tax assistance community and individual...

Loyola-L.A. Retroactively Inflates Grades

Posted on April 01, 2010
Above the Law, Loyola Law School (L.A.) Retroactively Inflates Grades: We reported in November that Loyola Law School of Los Angeles was thinking about artificially raising grades. In response to the terrible economy, the school has acted on the proposal...

The Tax Code and Regs for Your iPhone

Posted on April 01, 2010

Is the U.S. Undertaxed?

Posted on April 01, 2010
N. Gregory Mankiw (Harvard University, Department of Economics), Taxes per Person: Some pundits, reflecting on the looming U.S. budget deficits, claim that Americans are vastly undertaxed compared with other major nations. I was wondering, to what extent is that true? The most common metric for answering this question is taxes...

Shackelford Presents Capital Gains Taxes and the Return-Risk Tradeoff Today at NYU

Posted on April 01, 2010
Douglas A. Shackelford (University of North Carolina-Chapel Hill, Kenan Flagler Business School) presents Capital Gains Taxes and the Return-Risk Tradeoff (with Zhonglan Dai (University of Texas-Dallas, School of Management) & Harold H. Zhang (University of Texas-Dallas, School of Management)) at NYU today as part of its Colloquium Series on Tax...

Brooks Presents The Case of Business Improvement Districts Today at UCLA

Posted on April 01, 2010
Leah Brooks (University of Toronto, Department of Economics) presents The Micro-Empirics of Collective Action: The Case of Business Improvement Districts (with William C. Strange, University of Toronto, Rotman School of Managementat) at UCLA today as part of its Tax Policy and Public Finance Colloquium Series hosted by Steven Bank and...

Implementation Schedule of Health Care Tax Increases, 2010-2018

Posted on April 01, 2010
Journal of Accountancy, Health Care Reform Reshapes Tax Code: Implementation Schedule 2010 Adoption credit increase Adoption-assistance program increase Tanning excise tax 2011 Small business tax credit Prescription drug coverage deduction eliminated W-2 reporting SIMPLE cafeteria plans Restrictions on use of HSA and FSA funds for over-the-counter drugs Tax on HSA...

CBPP: Let the Bush Tax Cuts Expire on Schedule

Posted on April 01, 2010
The Center on Budget and Policy Priorities today released High-Income Tax Cuts Should Expire on Schedule Extending Tax Cuts for One of Two Years or Exempting ?Small Business? Income Would Be Ill-Advised: Allowing the 2001 and 2003 tax cuts for couples making over $250,000 (and singles over $200,000) to expire...

Call for Participants: 5th Annual Junior Tax Scholars' Workshop

Posted on March 31, 2010
The fifth annual Junior Tax Scholars' Workshop will be held this year at Notre Dame Law School from the evening of Thursday, June 10th through Saturday, June 12th. The workshop is an opportunity for junior tax faculty to meet each other and to present works-in-progress in a supportive environment...

Private Colleges Give 53.5% Discount Off Advertised Tuition Rate

Posted on March 31, 2010
Inside Higher Ed, Slashing Prices: Tuition discounting reached record high levels at private colleges and universities in 2008, and the largest share of that aid was awarded without consideration of students? financial need, according to a report released Tuesday the National Association of College and University Business Officers (NACUBO)...

Polsky: Deterring Tax-Driven Partnership Allocations

Posted on March 31, 2010
Gregg Polsky (Florida State; moving to North Carolina) has posted Deterring Tax-Driven Partnership Allocations on SSRN. Here is the abstract: How to allocate a partnership?s tax items is the most fundamental issue in subchapter K of the Internal Revenue Code, which governs the taxation of limited liability companies, limited liability...

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