TaxProf Blog: Taxation & Estate Planning

Home -> Law Blog Directory -> Taxation & Estate Planning Blogs

OR PHONE (866) 635-1838 for Bankruptcy Help, (866) 635-6190 for Divorce,
(866) 635-2689 for Personal Injury or (866) 635-9402 for Criminal Defense

Find a Local Lawyer

Bankruptcy (866) 635-1838
Divorce (866) 635-6190
Personal Injury (866) 635-2689
Criminal Defense (866) 635-9402

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

SSRN Tax Professor Rankings

Posted on March 24, 2009
SSRN has updated its monthly rankings of 579 American and international law school faculties and 1,500 law professors by (among other things) the number of paper downloads from the SSRN data base. Here is the new list (through March 13,...

Is Legal Scholarship Dead?

Posted on March 24, 2009
Pierre Schlag (Colorado), Spam Jurisprudence, Air Law, and the Rank Anxiety of Nothing Happening (A Report on the State of the Art), 97 Geo. L.J. 803 (2009): American legal scholarship today is dead?totally dead, deader than at any time in...

Kahn: A Policy Justification for Excluding Liability and Tax Insurance Proceeds

Posted on March 24, 2009
Jeffrey H. Kahn (Penn State; moving to Washington & Lee) has published Hedging the IRS -- A Policy Justification for Excluding Liability and Tax Insurance Proceeds, 26 Yale J. on Reg. 1 (2009). Here is the abstract: Uncertainty as to...

Cockfield Posts Tax Papers on SSRN

Posted on March 24, 2009
Arthur J. Cockfield (Queen's University Faculty of Law) has posted two tax papers on SSRN: Finding Silver Linings in the Storm: An Evaluation of Recent Canada-US Crossborder Tax Developments Protecting Taxpayer Privacy Rights Under Enhanced Cross-Border Tax Information Exchange: Toward...

To access this complete feed in the blog feed reader login or register for free.

Harvard Law Review Tribute to Oliver Oldman

Posted on March 24, 2009
I previously blogged the death of Oliver Oldman, long time Harvard Tax prof and Director of its International Tax Program. The March 2009 issue of the Harvard Law Review is dedicated to Professor Oldman's memory, with tributes by: William P....

IRS Challenges AIG's Tax Deals

Posted on March 24, 2009
Wall Street Journal: AIG's Bonus Unit Now in IRS's Sights, by Jesse Drucker & Carrick Mollemkamp: Some of the same banks that got government-funded payouts to settle contracts with American International Group Inc. also turned to the insurer for help...

Inanti: The Legal Landscape for Pennsylvania Same-Sex Couples

Posted on March 24, 2009
Anthony C. Infanti (Pittsburgh)has posted Surveying the Legal Landscape for Pennsylvania Same-Sex Couples on SSRN. Here is the abstract: Recently, national attention has been riveted on California and Connecticut. In those states, same-sex couples who could already obtain legal recognition...

Gay Marriage and Taxes

Posted on March 24, 2009
A new tax blog, The Tax Vixens, has an interesting post, The Law That Dares Not Speak Its Name: Gay Marriage and Taxes: As the Supreme Court of California ponders the validity of Prop 8, let's take a moment and...

Private Law School at a Public Law School Price?

Posted on March 24, 2009
Inside Higher Ed: Competing With Publics on Price: In recent weeks, two private colleges have introduced or expanded programs in which they match the tuition price of local or regional public universities for some portion of the potential applicant pool.

IRS Audit Rate for Millionaires Plummets

Posted on March 23, 2009
Transactional Records Access Clearinghouse at Syracuse University, IRS Audit Rate for Millionaires Plummets: The IRS's audit rate for wealthy Americans sharply declined in the just-ended fiscal year .... The IRS data clearly show that the audit rate on the 300,000-plus...

Urist: The AIG Tax Is Sexist

Posted on March 23, 2009
The Working Women's Tax, by Jacoba Urist, a former tax lawyer at O'Melveny & Myers (and daughter of Cardozo Tax Prof Edward Zelinsky): No doubt, the hastily passed ?TARP bonus tax? is riddled with potential constitutional and policy pitfalls. Even...

IRS Limits Home Mortgage Interest Deduction for Gay/Lesbian Couples

Posted on March 23, 2009
The TaxProf email discussion group has been abuzz lately about newly issued Chief Counsel Advisory 0911007 (Nov. 24, 2008; released Mar. 13, 2009), which held that the $1 million limitation on the deduction of mortgage interest on acquisition indebtedness under...

Bartlett: Bailouts and Class Warfare

Posted on March 23, 2009
Forbes: Taxes, Bailouts and Class Warfare: Good Politics, Bad Economics or Both?, by Bruce Bartlett: According to Gallup, support for soaking the rich is rising. In 1998, 45% of respondents agreed the government should redistribute income by imposing heavy taxes...

TaxProf Blog Weekend Roundup

Posted on March 23, 2009
Saturday: Law Profs: Courts Unlikely to Overturn AIG Tax Bi-coastal Tax Chutzpah: CA & NY Congressmen Say They Live in Maryland to Claim Property Tax Break on Million Dollar Vacation Homes BNA Tax Management Advisory Board Meets on Estate, Gifts...

More on the AIG Bonus Tax

Posted on March 23, 2009
Jonathan Adler (Case Western): Is the AIG Bonus Tax Really a "Tax"? More on AIG Bonus Tax as Bill of Attainder The AIG Bonus Tax and the Spending Clause Barron's: Would a Tax on Bonuses be Constitutional? Michael Dorf (Cornell):...

11th Circuit Affirms Pastor's Tax Evasion Conviction

Posted on March 23, 2009
The 11th Circuit on Friday affirmed the tax evasion conviction and 21-month sentence of Gregory Clarke, former pastor of the 6,000-member New Hope Baptist Church in Birmingham, Alabama: On appeal, Clarke argues that: (1) the district court?s denial of his...

McGill Tax Policy Workshop

Posted on March 23, 2009
The McGill Tax Policy Workshop, organized and coordinated by Kim Brooks, hosted three American Tax Profs last week: Steven A. Dean (Brooklyn), Tax Deharmonization Ruth Mason (UConn), What is Tax Discrimination? Diane Ring (Boston College), The Role of International Organizations...

Chronicle: Affirmative Action in Admissions: Right in Theory, Wrong in Practice

Posted on March 23, 2009
In this week's Chronicle of Higher Education: Affirmative-Action Programs for Minority Students: Right in Theory, Wrong in Practice, by Camille Z. Charles (University of Pennsylvania), Mary J. Fischer (University of Connecticut), Margarita A. Mooney (University of North Carolina) & Douglas...

Karen Hawkins Named Director of IRS Office of Professional Responsibility

Posted on March 23, 2009
Karen Hawkins (Taggart & Hawkins, Oakland) has been named Director of the IRS Office of Professional Responsibility, effective April 12, 2009. As as result, she submitted her resignation as chair-elect of the ABA Tax Section. Stuart Lewis has been named...

California Holds Hearing on Tax Policy in a Time of Economic Crisis

Posted on March 23, 2009
The Committee on Revenue and Taxation of the California State Assembly held a hearing this afternoon on Tax Policy in a Time of Economic Crisis. One of the panels discussed Perspectives on State Action to Address Economic Crisis, Including Recent...

The Backlash Against the AIG Tax

Posted on March 22, 2009
Financial Times: Banker Fury Over Tax "Witch-Hunt": Bankers on Wall Street and in Europe have struck back against moves by US lawmakers to slap punitive taxes on bonuses paid to high earners at bailed-out institutions. Senior executives on both sides...

NY Times Endorses Obama's Cap on Itemized Deductions

Posted on March 22, 2009
New York Times editorial: Giving and Taxes: Evidently, the rich still carry influence in Washington. President Obama?s plan to cap itemized deductions for high-income taxpayers at a 28% rate flew like a lead balloon in Congress, reportedly sending the White...

Top 5 Tax Paper Downloads

Posted on March 22, 2009
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5: 1. [243 Downloads]: Reverse Piercing:...

Germain: The Bigger Problem Underlying the AIG Tax

Posted on March 22, 2009
Gregory Germain (Syracuse): Looking Through AIG?s Window Into a Corrupt System of Executive Compensation and Misplaced Incentives: The Country was shocked this week by the revelation that AIG would be paying $165 million in 2009 bonuses to a relatively small...

Bi-coastal Tax Chutzpah: California Congressman Claims Primary Residence Tax Break for Maryland Lakefront Home

Posted on March 21, 2009
In yet another amazing case of tax chutzpah: California congressman (and senior member of the House Ways & Means Committee) Pete Stark has improperly claimed a Maryland lakefront home as his primary residence in order to qualify for a special...

BNA Tax Management Advisory Board

Posted on March 21, 2009
The BNA Tax Management Advisory Board met this week and discussed three Estates, Gifts and Trusts papers: The Issues Raised by Using Private Premium Financing to Pay Trust-Owned Policy Premiums, by Lawrence Brody (Bryan Cave, St. Louis) & Mary Ann...

Law Profs: Courts Unlikely to Overturn AIG Tax

Posted on March 21, 2009
Bloomberg: AIG Tax-Measure Suits Likely to Come, Less Likely to Succeed, by Greg Stohr: Congress is inviting legal challenges by moving to tax AIG employee bonuses. That doesn?t mean those challenges will succeed, legal experts say. ... The legislation raises...

The 90% AIG Tax: Good Politics, Bad Tax Policy

Posted on March 20, 2009
Howard Gleckman (Tax Policy Center): Taxing AIG Bonuses: Worse Than Paying Them (TaxVox Blog): The AIG bonuses are an outrage. But the bigger scandal is that a grandstanding Congress wants to use the tax law to punish the companies that...

Washington University Hosts Conference Today on Federal Budget and Tax Policy for a Sound Fiscal Future

Posted on March 20, 2009
Washington University Law School and its Center for Interdisciplinary Studies host a two-day conference on Federal Budget and Tax Policy for a Sound Fiscal Future. Tax Prof speakers include: Cheryl Block (Washington University) Neil Buchanan (George Washington) J...

Senate to Take Up 90% AIG Tax

Posted on March 20, 2009
Following yesterday's House passage of the 90% AIG tax (blogged here and here), Senators Baucus, Grassley, Wyden, and Snowe have introduced the Compensation Fairness Act of 2009: Bloomberg Fox News

Previous | Next

Related Law Bulletins

New Baptist Covenant Blog
Last week, I pointed to the New Baptist Convenant website, now onl...

The Mexico Trucker Blog
I've written before about the perceived problems with relaxed rest...