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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

Tate: Marilyn Monroe's Legacy: Taxation of Postmortem Publicity Rights

Posted on September 09, 2008
Joshua C. Tate (SMU) has published Marilyn Monroe's Legacy: Taxation of Postmortem Publicity Rights, 118 Yale L.J. Pocket Part 38 (2008), in response to Mitchell M. Gans (Hofstra), Bridget J. Crawford (Pace) & Jonathan G. Blattmachr (Milbank, New York), Postmortem...

WSJ: ObamaTax 3.0

Posted on September 09, 2008
Editorial in today's Wall Street Journal, ObamaTax 3.0: Under ObamaTax 1.0, he would have repealed all the Bush tax cuts, lifted the cap on wages subject to the payroll tax, put the top marginal rate up to 39.8% and raised...

The Trouble With Law School

Posted on September 09, 2008
National Law Journal: The Trouble With Law School, by Ellisen S. Turner (Irell & Manella, Los Angeles): Part of me hates law school. It stole from me the tranquil bliss that accompanied my previously complete ignorance of the legal system....

Bangkok (and IRS) Dangerous: Nicolas Cage Settles Tax Court Case for $666k

Posted on September 09, 2008
Earlier this year, I blogged actor Nicolas Cage's Tax Court Petitions, which contested the IRS's determination that he personally owed $814,000, and his Los Angeles production company (Saturn Productions, Inc.), owed $988,000, in taxes, interest, and penalties for 2002-2004: The...

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Jacobson: Casualty Repairs Under the Proposed Capitalization Regs

Posted on September 09, 2008
David Jacobson (Thelen, Reid, Brown, Raysman & Steiner, Washington, D.C.) has published Casualty Repairs Under the Proposed Capitalization Regs, 120 Tax Notes 961 (Sept. 8, 2008). Here is the abstract: In March 2008, proposed regulations were reissued addressing the treatment...

Mehrotra & Shreve: Governors, Fiscal Federalism, and the Political Economy of Twentieth-Century Tax Policy

Posted on September 09, 2008
Ajay K. Mehrotra (Indiana) & David Shreve have published "To Lay and Collect": Governors, Fiscal Federalism, and the Political Economy of Twentieth-Century Tax Policy, in A Legacy of Innovation: Governors and Public Policy 48 (Ethan G. Sribnick, ed.) (University of...

CTJ & ITEP Seek to Hire Tax Lawyer

Posted on September 08, 2008
Citizens for Tax Justice (CTJ) and the Institute on Taxation and Economic Policy (ITEP) are seeking to hire an experienced tax attorney to handle both state and federal tax issues: CTJ is a 501(c)(4) organization that advocates progressive tax policies...

Leviner: A New Era of Tax Enforcement: From "Big Stick" to Responsive Regulation

Posted on September 08, 2008
Sagit Leviner (Cegla Center for Interdisciplinary Research of the Law, Tel Aviv University, Buckmann Faculty of Law) has published An Overview: A New Era of Tax Enforcement -? From "Big Stick" to Responsive Regulation, 2 Regulation & Governance 360 (2008)...

TaxProf Blog Weekend Roundup

Posted on September 08, 2008
Saturday: Camp Awarded Endowed Professorship at Texas Tech Sokol Presents A Comparison of Teaching & Scholarship in Antitrust, Tax & IP at Florida The Taxation of Prediction Markets Estate Tax Deferral and Closely Held Business Owners Sunday: Top 5 Tax...

A Law Faculty Hiring Comment Thread/Wiki/Spreadsheet

Posted on September 08, 2008
PrawfsBlawg is all over this year's faculty hiring season with a hiring thread, thoughts about a hiring wiki, and a spreadhseet with the 2008-09 hiring chairs at the Top 100 law schools.

Yin Presents Temporary-Effect Legislation Today at Loyola-L.A.

Posted on September 08, 2008
George K. Yin (Virginia) presents Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint, 84 NYU L. Rev. ___ (2009), at Loyola-L.A. today as part of its Tax Policy Colloquium Series. Katie Pratt (Loyola-L.A.) is the commentator. Here is the abstract: The...

Heaven Can Wait ... But the IRS Won't

Posted on September 08, 2008
Richard L. Mellor, 53, of Iowa, has been indicted for claiming a $240,000 refund on the ground that the IRS lacks jurisdiction over him because he is a "citizen of Heaven." If convicted of filing false or fraudulent claims, Mr....

GAO: Average U.S. Multinationaals' Tax Rate = 25%

Posted on September 08, 2008
The Government Accountability Office today released U.S. Multinational Corporations: Effective Tax Rates Are Correlated with Where Income Is Reported (GAO-08-950): We estimate that the weighted average U.S. effective tax rate on the domestic income of large corporations with positive domestic...

Monahan: Value-Based Mandated Health Benefits

Posted on September 08, 2008
Amy B. Monahan (Missouri-Columbia) has posted Value-Based Mandated Health Benefits, 80 U. Col. L. Rev. ___ (2009), on SSRN. Here is the abstract: Mandated health benefit laws figure prominently in health reform debates. These laws, which are primarily enacted by...

Mankiw: Why the Wealthy May Prefer Obama's Tax Policy to McCain's

Posted on September 08, 2008
New York Times: On Dividend Taxes, It?s a Post-Partisan Race, by N. Gregory Mankiw (Harvard University, Department of Economics): [F]or dividend income, Senator Obama has proposed only a modest increase in the top tax rate, to 20% from 15%. That...

$600k for a Tax Prof?

Posted on September 08, 2008
Stephen Bainbridge (UCLA) reports the rumor that Yale has offered a Harvard corporate law professor a salary of $600k/year to jump ship. That got me to thinking -- what does the highest paid Tax Prof make? Comments are open! (Hat...

A Healthy Food Tax Credit, Not a Fat Tax

Posted on September 07, 2008
Chris L. Winstanley (J.D. 2008, Oregon) has published Comment, A Healthy Food Tax Credit: Moving Away From the Fat Tax and its Fault-Based Paradigm, 86 Or. L. Rev. 1151 (2007). Here is part of the Introduction: This Comment argues that...

Top 5 Tax Paper Downloads

Posted on September 07, 2008
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a paper returning to the list at #5: 1. [795 Downloads] A Guide to Starting Social Security Benefits, by Richard L....

Legal Education at the Crossroads Conference at University of Washington

Posted on September 07, 2008
The three-day conference on Legal Education at the Crossroads ? Ideas to Accomplishments: Sharing New Ideas for an Integrated Curriculum concludes today at the University of Washington School of Law: Conference Schedule Print Materials (150 pages) Supplemental Materials (162 pages)

Buckles: The Separation of Church and State and the Denial of Tax Exemption to Churches that Engage in Partisan Political Speech

Posted on September 07, 2008
Johnny Rex Buckles (Houston) has posted Does the Constitutional Norm of Separation of Church and State Justify the Denial of Tax Exemption to Churches that Engage in Partisan Political Speech?, 84 Ind. L.J. ___ (2009), on SSRN. Here is the...

The Taxation of Prediction Markets

Posted on September 06, 2008
Philip Robin Cleary (J.D. 2008, Brooklyn) has published Note, Predicting the Taxation of Prediction Markets, 27 Va. Tax Rev. 953 (2008). Here is part of the Introduction: To date, federal tax law gives little guidance on how to treat gains...

Estate Tax Deferral and Closely Held Business Owners

Posted on September 06, 2008
Leah LaPorte (J.D. 2008, Columbia) has published Note, Keeping the Farm: Estate Tax Deferral and Closely Held Business Owners, 41 Colum. J.L. & Soc. Probs. 177 (2008). Here is the abstract: This Note explores estate tax liability deferral through 1)....

Camp Awarded Endowed Professorship at Texas Tech

Posted on September 06, 2008
Tax Prof Bryan Camp has been named George H. Mahon Professor of Law at Texas Tech: The professorship is named (and funded) in honor of George H. Mahon (1900-1985), who was the Congressman from this district for 44 years, from...

Sokol Presents A Comparison of Teaching & Scholarship in Antitrust, Tax & IP at Stetson

Posted on September 06, 2008
Daniel Sokol (Florida) presents Did the Chicago Antitrust Revolution Kill Anti-trust in the Legal Academy: A Comparison of Teaching and Law Scholarship in Antitrust, Tax and Intellectual Property on Monday at Stetson.

Taxation as a Global Socio-Legal Phenomenon

Posted on September 05, 2008
Allison Christians (Wisconsin), Steven Dean (Brooklyn), Diane M. Ring (Boston College) & Adam H. Rosenzweig (Washington University) have published Taxation as a Global Socio-Legal Phenomenon, 14 ILSA J. of Int'l & Comp. L. 303 (2008). Here is the abstract: This...

The Effect of Luxury Taxes on Social Welfare in Team Sports Leagues

Posted on September 05, 2008
Helmut M. Dietl, Markus Lang & Stephan Werner (all of the University of Zurich, Institute of Strategy and Business Economics) have posted The Effect of Luxury Taxes on Social Welfare in Team Sports Leagues on SSRN. Here is the abstract:...

Tax Policy in McCain's Acceptance Speech

Posted on September 05, 2008
Here are the tax items in John McCain's acceptance speech last night: We believe in low taxes; spending discipline, and open markets. We believe in rewarding hard work and risk takers and letting people keep the fruits of their labor....

House Ways & Means Chair Rangel Failed to Report $75k Rental Income From Second Home

Posted on September 05, 2008
The New York Times reports that House Ways & Means Committee Chair Charles Rangel has failed to report an interest-free loan and over $75,000 in rental income on his second home at the Puntacana Resort & Club in the Dominican...

Aprill: Tax Issues Surrounding Obama-Ayers Ad

Posted on September 05, 2008
Ellen P. Aprill (Loyola-L.A.) weighs in on the tax issues raised in the controversy surrounding the television ad by the American Issues Project (funded by Texas billionaire Harold Simmons, one of the funders of the 2004 Swift Boat ads), which...

Liss: Options as Disguised Financings: The Demise of an Urban Tax Legend

Posted on September 05, 2008
Kevin J. Liss (Director, PricewaterhouseCoopers; Adjunct Professor, Thomas Cooley) has published Options as Disguised Financings: The Demise of an Urban Tax Legend, 27 Va. Tax Rev. 907 (2008). Here is the abstract: It appears to be an article of faith...

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