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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

Alaska Violated State Policy in Gov. Palin's Per Diems

Posted on October 06, 2008
Following up on this morning's post, Tax Profs Agree: Gov. Palin's Tax Returns Are Wrong: Jack Bogdanski (Lewis & Clark) notes that the State of Alaska did not follow its own per diem policies in Governor Palin's case, as set...

Fleming Presents Reinvigorating Tax Expenditure Analysis and its International Dimension Today at Loyola-L.A.

Posted on October 06, 2008
J. Clifford Fleming (BYU) presents Reinvigorating Tax Expenditure Analysis and its International Dimension, 27 Va. Tax Rev. 437 (2008) (with Robert J. Peroni (Texas)), at Loyola-L.A. today as part of its Tax Policy Colloquium Series. The commentator is Thomas Griffith...

Hickman: Responding to Treasury's (Lack of) Compliance with APA Rulemaking Requirements

Posted on October 06, 2008
Kristin E. Hickman (Minnesota) has published A Problem of Remedy: Responding to Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements, 76 Geo. Wash. L. Rev. 1153 (2008). Here is the abstract: In earlier work, I found that more...

Turnier & Harrison: A Malthusian Analysis of Dynasty Trusts

Posted on October 06, 2008
William Turnier (North Carolina) & Jeffrey Lynch Harrison (Florida) have posted A Malthusian Analysis of the So-Called Dynasty Trust on SSRN. Here is the abstract: Select financial institutions and members of the Bar have seized upon the presence of the...

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Supreme Court Opens New Term With Not a Single Tax Case on its Docket

Posted on October 06, 2008
Associated Press Legal Times New York Times NPR

Tax Profs Agree: Gov. Palin's Tax Returns Are Wrong

Posted on October 06, 2008
Jack Bogdanski (Lewis & Clark) & Bryan Camp (Texas Tech) have independently reviewed the tax issues raised by the release of Gov. Palin's 2006 and 2007 tax returns and financial disclosure form, as well as the remarkable opinion letter issued...

CRS: Income and Poverty Among Older Americans

Posted on October 06, 2008
The Congressional Research Service has updated its annual report, Income and Poverty Among Older Americans (RL32697), based on data collected by the Bureau of the Census in the March 2008 Current Population Survey. Here is the Summary: In 2007, the...

2006 Tax Data by Zip Code

Posted on October 06, 2008
The IRS's Statistics of Income Division has issued Tax Stats 2008-16, announcing that ZIP Code tax data tables for 2006 are available for purchase: Data items include number of returns; the total number of exemptions and number of dependent exemptions;...

TaxProf Blog Weekend Roundup

Posted on October 06, 2008
Saturday: Tax Papers at Today's Midwest Law & Economics Association Annual Meeting Gov. Palin Releases Opinion Letter Justifying Not Reporting Per Diem Expense Reimbursements as Income McIntyre & Pomp: A Policy Analysis of Michigan's Gross Receipts Tax The Qualified Privilege...

Schadenfreude at the Hampton Inn

Posted on October 05, 2008
New York Times: Waiting for Schadenfreude, by Judith Warner: [I]n the whole winner-take-all-era ushered in by the boom years of the late 1990s ... [t]he model for success narrowed. The goal posts marking success grew more out of reach. For...

Top 5 Tax Paper Downloads

Posted on October 05, 2008
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. [386 Downloads] An Overview...

SNL: Biden-Palin VP Debate

Posted on October 05, 2008

Banning Tax Strategy Patents

Posted on October 05, 2008
Tinna C. Otero (J.D. 2009, Arizona State) has published Note, Patent Law: Banning Strategy Patents -- Should We Listen to the Tax Practitioners? (State Street Bank & Trust Co. v. Signature Fin. Group, Inc., 149 F.3d 1368, 1998), 48 Jurimetrics...

Office of Tax Policy Releases Three Working Papers

Posted on October 05, 2008
The Treasury Department's Office of Tax Policy has released three technical papers (abstracts of the papers are below the fold): Debt and the Profitability of Foreign-Controlled Domestic Corporations in the United States (OTA Working Paper #1), by Harry Grubert Income...

Midwest Law & Economics Association Annual Meeting

Posted on October 04, 2008
Tax Profs presenting papers at the Midwest Law and Economics Association annual meeting yesterday and today at Northwestern: Bradley T. Borden (Washburn), Residual-Risk Model for Classifying Tax Entities Charlotte Crane (Northwestern), Burdens or Bounties: Federal Excises on Tobacco and Sugar...

McIntyre & Pomp: A Policy Analysis of Michigan's Gross Receipts Tax

Posted on October 04, 2008
Michael J. McIntyre (Wayne State) & Richard D. Pomp (Connecticut) have posted A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax, 53 Wayne L. Rev. 1275 (2007), on SSRN. Here is the abstract: On January 1, 2008, the State of...

The Qualified Privilege Against Discovery of Federal Income Tax Returns

Posted on October 04, 2008
Charles S. Stein (J.D. 2007, Pittsburgh; Abelman, Frayne & Schwab (New York)) has published Note, The Qualified Privilege Against Discovery of Federal Income Tax Returns, 5 Pitt. L. Rev. 173 (2008). Here is the abstract: Federal courts have long struggled...

Gov. Palin Releases Law Firm Opinion Letter Justifying Her Not Reporting Per Diem Expenses as Income

Posted on October 03, 2008
Gov. Palin has released this opinion letter from Washington D.C. tax lawyer Roger M. Olsen stating that she was entitled to rely on the state of Alaska's determination that her per diem reimbursements do not constitute income to her: Unless...

Palin Releases Tax Returns and Financial Disclosure Forms

Posted on October 03, 2008
Governor Palin this afternoon released her 2006 and 2007 tax returns, along with here 2008-08 financial disclosure form. Here are her tax data, along with the comparable data from John McCain, Barack Obama, and Joe Biden: Gov. Palin's charitable contributions...

President Bush Signs Financial Bailout/Tax Extenders Bill

Posted on October 03, 2008
President Bush this afternoon signed H.R. 1424, the Emergency Economic Stabilization Act. See the signing statement.

House Passes Combined Financial Bailout/Tax Extenders Bill, 263-171

Posted on October 03, 2008
The House Today passed by a 263-171 vote a bill (now H.R. 1424, the Emergency Economic Stabilization Act) that combines the financial bailout bill that failed in the House with a bill that extends a variety of expiring tax cuts...

Infanti Presents Taxing Civil Rights Gains Today at Cincinnati

Posted on October 03, 2008
Anthony C. Infanti (Pittsburgh) presents Taxing Civil Rights Gains at Cincinnati today as part of our Faculty Workshop Series and our Scholar Exchange Program with Pittsburgh. Here is the abstract: In this article, I take a novel approach to the...

WSJ: Developers Rush to Sell Land By Year-End To Use NOLs Against 2006 Income

Posted on October 03, 2008
Today's Wall Street Journal: Developer Sells Land Dirt Cheap To Reap Tax Benefits, by Michael Corkery: As builders try to survive one of the worst housing downturns in U.S. history, land buyers and brokers expect more such tax-motivated fire sales...

Alstott Delivers Webster Lecture on Family Values and the Estate Tax Today at Iowa

Posted on October 03, 2008
Anne L. Alstott (Harvard) delivers the Webster Lecture on Family Values and the Estate Tax at Iowa today.

Call for Tax Papers: 2009 IRS Research Conference

Posted on October 03, 2008
The IRS's Statistics of Income Division has issued a call for tax papers for the 2008 IRS Research Conference: We invite you to submit a proposed paper for the 2009 Conference. General topics of interest include tax compliance, taxpayer burden,...

Tax Returns Prepared by Volunteers Had 31% Error Rate

Posted on October 03, 2008
The Treasury Inspector General for Tax Administration has issued Accuracy of Volunteer Tax Returns Continues to Improve, but Better Controls Are Needed to Ensure Consistent Application of Procedures and Processes (2008-40-177), which reports that the error rate on tax returns...

Tax Gaffes in Last Night's Biden-Palin VP Debate

Posted on October 03, 2008
FactCheck.org and the Tax Foundation's Tax Policy Blog detail the tax gaffes in last night's Vice-Presidential debate between Joe Biden and Sarah Palin. From FactCheck.org: Palin repeated a false claim that Obama once voted in favor of higher taxes on...

Korb: The Four R's Revisited: Regulations, Rulings, Reliance, and Retroactivity in the 21st Century: A View From Within

Posted on October 03, 2008
Outgoing IRS Chief Counsel Donald Korb has updated former Chief Counsel Mitchell Rogovin?s landmark article, The Four R?s: Regulations, Rulings, Reliance, and Retroactivity: A View From Within (1965). Korb's article is The Four R's Revisited: Regulations, Rulings, Reliance, and Retroactivity...

Tax Policy Center Hosts The Candidates? Spending Plans: Do They Add Up?

Posted on October 03, 2008
The Tax Policy Center hosts The Candidates? Spending Plans: Do They Add Up? today in Washington, D.C.: Candidates McCain and Obama propose economic programs that call for trillions of dollars in tax cuts over the next decade, according to the...

Race Car Driver and "Dancing With The Stars" Champ Helio Castroneves Indicted for Tax Evasion

Posted on October 03, 2008
Race car driver and "Dancing With The Stars" champion Helio Castroneves was indicted yesterday for federal tax evasion in Miami. (Hat Tip: Brian Galle.) DOJ Press Release Associated Press Bloomberg E! Online L.A. Times USA Today

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