Taxation & Estate Planning

McCormick & McCormick: The Emperor's New Clothes: Lifting the NCAA's Veil of Amateurism

Posted on October 21, 2008
Amy C. McCormick (Michigan State) & Robert A. McCormick (Michigan State) have published The Emperor's New Clothes: Lifting the NCAA's Veil of Amateurism, 45 San Diego L. Rev. 495 (2008). Here is the abstract:Professors Amy and Robert McCormick expose a...

Jensen: Indian Gaming on Newly Acquired Lands

Posted on October 21, 2008
Erik M. Jensen (Case Western) has published Indian Gaming on Newly Acquired Lands, 47 Washburn L.J. 675 (2008). Here is part of the Introduction:Part I of this essay discusses some of the background of Indian gaming, including [the Indian Gaming...

Controversy Over BU's Response to "Scathing" 1L Student Evaluations

Posted on October 21, 2008
Above the Law reports on the controversy surrounding Boston University's response to "scathing" teaching evaluations of a 1L class.

Hill Presents Tax Exempt Organizations as Election Campaign Vehicles Today at SMU

Posted on October 21, 2008
Frances R. Hill (Miami) presents Tax Exempt Organizations as Election Campaign Vehicles: An Exercise in Statutory Arbitrage (and Bare Knuckles Politics) at SMU today as part of its Tax Policy Colloquium Series. Here is the abstract:Statutory arbitrage based on using...

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TaxProf Blog Weekend Roundup

Posted on October 20, 2008
Saturday: Why Is the Media Focusing on Joe the Plumber's Tax Problems, But Not Barack Obama's? The Devil's Dictionary of Taxation Michigan/Peking University Tax Conference on Comparative Tax Administration: Chinese and U.S. Perspectives Baistrocchi: The Transfer Pricing Problem: A Global...

Bank & Stark Present War and Taxes Today at Loyola-L.A.

Posted on October 20, 2008
Steven A. Bank (UCLA) & Kirk J. Stark (UCLA) present War and Taxes (with Joseph J. Thorndike (Tax Analysts)) at Loyola-L.A. today as part of its Tax Policy Colloquium Series. The commentator is Jean-Laurent Rosenthal (Cal Tech). Here is the...

Blank: Overcoming Overdisclosure: Toward Tax Shelter Detection

Posted on October 20, 2008
Joshua D. Blank (Rutgers-Newark) has posted Overcoming Overdisclosure: Toward Tax Shelter Detection, 56 UCLA L. Rev. ___ (2009), on SSRN. Here is the abstract: Every year, thousands of taxpayers and their advisors mail special disclosure forms that reveal details of...

Buchanan: Why Do Women Lawyers Earn Less than Men? Parenthood and Gender in a Survey of Law School Graduates

Posted on October 20, 2008
Tax Prof Neil H. Buchanan (George Washington) has posted Why Do Women Lawyers Earn Less than Men? Parenthood and Gender in a Survey of Law School Graduates on SSRN. Here is the abstract: Using a dataset of survey responses from...

Economic Squeeze to Hit Faculty Hiring?

Posted on October 20, 2008
A hiring freeze at William & Mary has sparked a blogosphere discussion on the impact of the economic downturn on law faculty hiring. The consensus: fewer retirements and fewer slots to fill. Adjunct Law Prof Faculty Lounge Simple Justice Volokh...

WSJ: College Debate Coach Loses Cool, Moons Room

Posted on October 20, 2008
The Wall Street Journal: For Argument's Sake, by Mark Oppenheimer: May I recommend the YouTube footage of William Shanahan III dropping his trousers, albeit with his boxer shorts on, to Shanara Rose Reid-Brinkley? The short Web video of the recently....

Tax Planning for Open Source Contributions

Posted on October 20, 2008
There is a very interesting thread on Slashdot about tax planning for folks who contribute their intellectual property under a Creative Commons license. My initial reaction, as noted by several commentators, was that the § 183 hobby loss rules would....

Princeton Review's Best 174 Law Schools

Posted on October 20, 2008
The Princeton Review has published the 2009 edition of The 174 Best Law Schools: We surveyed more than 18,000 students at 174 law schools and used the information that they reported to us, along with school statistics provided by school...

What the McCain and Obama Tax Plans Mean for the Capital Stock, Economic Growth, and Effective Marginal Rates

Posted on October 20, 2008
The American: What Would the McCain and Obama Tax Plans Mean for the Capital Stock, Economic Growth, and Effective Marginal Rates?, by Duncan Currie: On capital gains taxes, effective marginal tax rates, and corporate taxes, the McCain campaign has a...

3Ls Have $73k Average Debt, Bleak Job Prospects; 1Ls & 2Ls Face 33% Cut in Summer Associate Programs

Posted on October 20, 2008
In this week's National Law Journal: A Grim Verdict Awaits Law Grads: Lots of Debt, Very Few Law Firm Jobs, by Leigh Jones: Nearly 44,000 law students nationwide will graduate next year with an average of about $73,000 in loan...

Top 5 Tax Paper Downloads

Posted on October 19, 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 on the list at #5: 1. [426 Downloads] An Overview of the "Tax Gap", by Dave Rifkin...

Top 5 Law School Rankings Scams of 2008

Posted on October 19, 2008
The Shark lists the Top Five Law School ?Admissions Innovations? of 2008, which I have previously blogged: Pay Admitted Students to Retake the LSAT (here, here, here) Pay Students to Apply (here, here) Admit Students Without LSAT Scores (here, here,....

FactCheck.org Criticizes McCain's New "Joe the Plumber" Tax Ad

Posted on October 19, 2008
The nonpartisan FactCheck.org criticizes John McCain's new tax ad, Joe the Plumber: Here is the summary of the criticism: The McCain campaign has taken to denigrating some of Obama's tax proposals as "welfare" rather than tax cuts. And it continues...

WSJ: What Is the IRS's Authority for Expanding Bailout Tax Breaks?

Posted on October 19, 2008
Wall Street Journal: Obscure Tax Breaks Increase Cost of Financial Rescue; IRS and Treasury Take Series of Steps for Investors Caught Up in Crisis, Sparking Complaints of Overstepping Authority, by Jesse Drucker: The $700 billion financial rescue package approved by...

Bernstein & Choudhury: Tax Planning for Immigration to Canada

Posted on October 19, 2008
Jack Bernstein (Aird & Berlis, Toronto) & Ron Choudhury (Aird & Berlis, Toronto) have published Tax Planning for Immigration to Canada, 52 Tax Notes Int'l 151 (Oct. 13, 2008). Here is part of the Introduction: This article deals with the...

Lindgren: Why Is the Media Focusing on Joe the Plumber's Tax Problems, But Not Barack Obama's?

Posted on October 18, 2008
Jim Lindgren (Northwestern) asks why the media is focusing on Joe the Plumber's tax problems while ignoring the clear violation of law shown on the face of Barack Obama's tax returns. The Illinois Governmental Ethics Act (5 ILCS § 420/2-110)...

The Devil's Dictionary of Taxation

Posted on October 18, 2008
Billy Hamilton has published The Devil's Dictionary of Taxation, 50 State Tax Notes 118 (Oct. 13, 2008).

Michigan/Peking University Tax Conference on Comparative Tax Administration: Chinese and U.S. Perspectives

Posted on October 18, 2008
The two-day Third Annual University of Michigan/Peking University Tax Conference on Comparative Tax Administration: Chinese and U.S. Perspectives concludes today in Ann Arbor, with these speakers and topics on U.S. Perspectives on Tax Administration: Panel #1: David Gamage (UC-Berkeley), Economic...

Baistrocchi: The Transfer Pricing Problem: A Global Proposal for Simplification

Posted on October 18, 2008
Eduardo A. Baistrocchi (Universidad Torcuato Di Tella) has posted The Transfer Pricing Problem: A Global Proposal for Simplification, 59 Tax Law. 941 (2006), on SSRN. Here is the abstract: This Article focuses on the problem of transfer pricing from an...

Donor Incentives for Fractional Gifts of Art

Posted on October 18, 2008
Emily J. Follas (J.D. 2009, Notre Dame) has published Note, "It Belongs in a Museum": Appropriate Donor Incentives for Fractional Gifts of Art, 83 Notre Dame L. Rev. 1779 (2008). Here is part of the Introduction: Part I of this...

Cindy McCain Releases Two Pages of Her 2007 Tax Return

Posted on October 17, 2008
Following the tradition of a late Friday afternoon news dump: the McCain campaign just released the first two pages of Cindy McCain's 2007 tax return (The campaign had previously released the first two pages of her 2006 return.) There is...

Yin Presents Temporary-Effect Tax Legislation Today at San Diego

Posted on October 17, 2008
George K. Yin (Virginia) presents Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint, 84 NYU L. Rev. ___ (2009), at San Diego today as part of its Tax Law Speaker Series. Here is the abstract: The proper duration of legislation has...

The Nobel Prize: An Annual Teachable Moment

Posted on October 17, 2008
The annual award of the Nobel Prize provides a opportunity to provide students with a real life application of § 74(b). Paul Krugman will have to pay tax on the $1.4 million unless he gives the amount to charity, as...

NYSBA Releases Tax Reports

Posted on October 17, 2008
The New York State Bar Association has issued several tax reports: Report on Proposed Carried Interest and Fee Deferral Legislation (1166) Request for Formal Guidance on Tax Consequences of Warrant Exercises (1165) Selected Issues in Triangular Reorganizations (1164)

New Issue of Journal of Taxation of Investments

Posted on October 17, 2008
The Journal of Taxation of Investments has published its Fall 2008 issue (Vol. 26, No. 1), with these articles: Bryan Howard, Fixing Broken Trusts: The Uniform Trust Code and Other Tools, 26 J. Tax'n Inv. 3 (Fall 2008) John Kaufmann,...

McCain and Obama at the Alfred E. Smith Dinner

Posted on October 17, 2008
If you have not seen them yet, check out the hilarious speeches by John McCain and Barack Obama at last night's Alfred E. Smith Memorial Dinner:

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