Taxation & Estate Planning

Top 5 Tax Paper Downloads

Posted on July 05, 2009
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. [408 Downloads] Now You See it, Now You Don't: Exiting a Partnership and Making Gain Disappear, by Howard Abrams (Emory) 2...

Krawiec: Tenure and Law School Institutional Advancement

Posted on July 05, 2009
Kimberly D. Krawiec (North Carolina) has published a series of posts that every law faculty in America should consider: My Tenure?s For Sale. How About Yours? Incentives And Institutions: Why Stop With The Banks? When It Comes To Law Faculty, We?re All Post-Modernists "We All Contribute In Our Own Ways"...

Solving Tax-Treaty Shopping Through Limitation on Benefits Provisions

Posted on July 04, 2009
Anna A. Kornikova (J.D. 2009, Brooklyn) has published Comment. Solving the Problem of Tax-Treaty Shopping Through the Use of Limitation on Benefits Provisions, 8 Rich. J. Global L. & Bus. 249 (2008). Here is the Conclusion: The current practice of including LOB [Limitation on Benefits ] provisions in the U...

Taxes and the Declaration of Independence

Posted on July 04, 2009
From the TaxProf Blog vault: a July 4th post by Neil Buchanan (George Washington) during a guest blogging stint here: I thought I would take another look at our oft-mentioned and seldom-read Declaration of Independence to see what it has to say about taxes and other issues of import...

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Villanova Dean Resigns, Is Implicated in Prostitution Bust

Posted on July 04, 2009
Mark Sargent, Dean at Villanova for 27 years, announced his resignation on Monday, effective immediately, for "personal and medical reasons." Yesterday's Philadelphia Inquirer reports: Police investigating a prostitution ring in Chester County relied on two customers, including the dean of Villanova Law School, to provide information that culminated last week...

Camp: Protecting Trust Assets from the Federal Tax Lien

Posted on July 03, 2009
Bryan Camp (Texas Tech) has published Protecting Trust Assets from the Federal Tax Lien, 1 Est. Plan. & Community Prop. L.J. 295 (2009). Here is the abstract: One common issue facing those who create trusts is how to protect beneficiaries from creditors...

More Fallout From DePaul's Firing of Dean Glen Weissenberger

Posted on July 03, 2009
One of the bizarre aspects of DePaul's abrupt firing of Dean Glen Weissenberger (blogged here, here, here, here, and here) was that DePaul is scheduled to host 185 law school deans at an all-expenses-paid conference on Vanishing Act: Legal Education in a World Without Trials later this month at the...

The Distribution of Tax Burdens in Four EU Countries

Posted on July 03, 2009
The Distribution of Effective Tax Burdens in Four EU Countries, by Joachim Merz (University of Lüneburg, Germany), C.A. De Kam (Groningen University, The Netherlands), J. De Haan (Groningen University, The Netherlands), C. Giles (The Institute for Fiscal Studies, United Kingdom), A...

Like-Kind Exchanges and Qualified Intermediaries

Posted on July 03, 2009
Bradley T. Borden (Washburn), Paul L.B. McKenney (Varnum, Novi, MI) & David Shechtman (Drinker Biddle & Reath, Philadelphia) have posted Like-Kind Exchanges and Qualified Intermediaries, 123 Tax Notes ___ (July 6, 2009), on SSRN. Here is the abstract: The economic downturn has depressed the real estate market, a significant component...

Ayers: The Undertraining of Lawyers and its Effect on the Advancement of Women and Minorities

Posted on July 03, 2009
Irene Segal Ayers (NYU) has posted The Undertraining of Lawyers and its Effect on the Advancement of Women and Minorities in the Legal Profession, 3 Duke Forum L. & Soc. Change ___ (2009), on SSRN. Here is the abstract: The undertraining of law students documented in a century?s worth of...

SSRN Faculty Rankings (Law Schools Ranked 22-100 in U.S. News)

Posted on July 03, 2009
Tax Prof Bridget Crawford (Pace) has prepared a faculty scholarship ranking by recent SSRN downloads (following Brian Leiter's methodology) of the law schools ranked 23-100 in U.S. News, along with the Top 3 faculty by this measure at each of these schools...

Southern Illinois President Reverses Dean's Detenuring of Law Prof

Posted on July 03, 2009
In a remarkable sequence of events, Southern Illinois President Glenn Poshard has reversed the decision by Dean Peter Alexander, who detenured Law Prof Jill Adams for "not meet(ing) the expectations of the School of Law." From The Daily Egyptian: Chancellor Sam Goldman?s decision to go against a Faculty Senate Judicial...

District Court: Failure to Retain Tax Expert Constitutes Ineffective Assistance of Counsel

Posted on July 02, 2009
The U.S. District Court for the Northern District of Illinois has vacated the two-year prison sentence given to a CPA who plead guilty to obstructing and impeding the administration of the federal tax laws on the ground of inffective assistance of counsel because her lawyer did not retain a tax...

Albany Seeks to Hire Tax Prof

Posted on July 02, 2009
Albany Law School is looking to hire full-time faculty members in several areas, including Tax and Trusts and Estates: We are willing to consider all qualified candidates, including those with no prior teaching experience, for appointment at the Assistant, Associate or Full Professor level, as appropriate...

Hite Posts Tax Papers on SSRN

Posted on July 02, 2009
Leonard "Jay" Hite (KPMG) has posted two tax papers on SSRN: The Cohan Rule and Research Credit Claims: Testimony as Evidence Establishing the Amount of Creditable Expenditures, 10 J. Tax Prac. & Proc. 31 (Dec. 2008?Jan. 2009) Export Controls and the R&D Tax Credit: Practitioners Beware!, 122 Tax Notes 869...

Supreme Court Declines to Resolve Circuit Split Over Leadership of Law School Christian Legal Society Chapters

Posted on July 02, 2009
The Supreme Court has declined to settle a split between the 7th Circuit and the 9th Circuit on the applicability of anti-discrimination policies at various law schools (Hastings, Montana, Sourth Illinois) to the Christian Legal Society's prohibition of gay and lesbian students from serving in leadership roles...

Susan Pace Hamill to Run for Alabama House Seat

Posted on July 02, 2009
Alabama Tax Prof Susan Pace Hamill announced yesterday that she is running for the House District 63 seat in the Alabama Legislature. Tuscaloosa News: UA Law Professor Announces Bid for Legislature: Hamill, a Democrat, on Wednesday listed the core principles that she said compelled her to seek public office...

Boyd & Young: Feminist Research in Tax Law

Posted on July 02, 2009
Susan B. Boyd & Claire Young (both of the University of British Columbia Faculty of Law) have posted Feminism, Law, and Public Policy: Family Feuds and Taxing Times, 42 Osgoode Hall L.J. 545 (2004), on SSRN. Here is the abstract: This article offers a retrospective analysis of feminist research on...

Do State Tax Breaks Actually Boost Jobs?

Posted on July 02, 2009
Business Week: Will Tax Breaks Boost Jobs?, by Jessica Silver-Greenberg: With the economy slumping and unemployment approaching 10%, states are kicking corporate tax incentives into overdrive. In the past year they've doled out a record $50 billion to spur job growth...

Distribution of Income and Redistribution

Posted on July 02, 2009
Igor Barenboim (Graduate Student, Harvard University, Department of Economics) & Loukas Karabarbounis (Ph.D. Candidate, Harvard University, Department of Economics) have posted One Dollar, One Vote on SSRN. Here is the abstract: We revisit the relationship between inequality and redistribution in a panel of advanced OECD countries...

Subscribing to TaxProf Blog

Posted on July 01, 2009
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...

State Taxation of Professional Athletes

Posted on July 01, 2009
Alan Pogroszewski (St. John Fisher College) has published When is a CPA as Important as Your ERA? A Comprehensive Evaluation and Examination of State Tax Issues on Professional Athletes, 19 Marq. Sports L. Rev. 395 (2009). Here is part of the Introduction: This article will begin with a historical look...

The Five Love Languages of Law Professors

Posted on July 01, 2009
Galen L. Fletcher (BYU) has posted Faculty Services and the Five Love Languages of Law Professors on SSRN. Here is the abstract: As law librarians seeking to facilitate the connecting bridge between people and information, the people aspect of the equation is vital...

SOI Releases Two New Studies

Posted on July 01, 2009
The IRS's Statistics of Income Division yesterday released Tax Stats 2009-14, with two new studies: International Boycott Study, 2005-2006 Foreign Tax Credit Study, 2005

Michael Jackson's Will

Posted on July 01, 2009
The the five-page Michael Jackson will is available here and here. For commentary on the will, see: ABC News CNN New York Daily News New York Times Rolling Stone USA Today Wall Street Journal

Tax Prof Moves, 2009-2010

Posted on July 01, 2009
Entry Level Hires Ilan Benshalom (Northwestern VAP) to Hebrew University, Israel Sam Brunson (Willkie Farr, New York) to Loyola-Chicago Mirit Eyal-Cohen (UCLA SJD) to Pittsburgh Benjamin Leff (Harvard VAP) to American Sagit Leviner (Tel Aviv University, Israel, VAP) to Ono Academic College, Faculty of Law, Israel Shuyi Oei (Bingham McCutchen,...

Miami Offers $5k to Incoming 1Ls to Defer Until 2010

Posted on July 01, 2009
Deferral of incoming associate classes unfortunately has become all too common at many law firms. Miami is the first law school to offer an array of incentives for ILs to defer enrolling until Fall 2010: Miami website ABA Journal Above the Law Discourse...

Doran Posts Tax Papers on SSRN

Posted on July 01, 2009
Michael Doran (Georgetown) has posted or updated several of his tax papers on SSRN: Managers, Shareholders, and the Corporate Double Tax, 95 Va. L. Rev. 517 (2009) Tax Penalties and Tax Compliance, 46 Harv. J. Legis. 111 (2009) Legislative Compromise and Tax Transition Policy, 74 U...

New Issue of Atax's eJournal of Tax Research

Posted on June 30, 2009
Volume 7, Issue 1 (June 2009) of the eJournal of Tax Research, published by Atax (Australian Taxation Studies Program), University of New South Wales, Sydney, Australia, and edited by Binh Tran-Nam & Michael Walpole, is available on its web site: Michael Haug, Luise Hölscher & Tim Vollans, An Examination of...

Tax Oppression Index: U.S. Is #12

Posted on June 30, 2009
A new study, Tax Burden and Individual Rights in the OECD: An International Comparison, ranks the U.S. 12th among 30 OECD countries in its "tax oppression index": The tax oppression index is based on 18 representative criteria measuring fiscal attractiveness, public governance and financial privacy in the 30 member states...

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