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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

UConn Seeks to Hire Two-Year Tax Clinic VAP

Posted on September 01, 2008
The University of Connecticut School of Law invites applicants for an anticipated opening as an assistant clinical professor of law serving in a two-year position in its tax clinic. The position will begin in the fall of 2009 and requires...

2009 U.S. News Public College Rankings

Posted on September 01, 2008
I previously blogged the release of the 2009 U.S. News & World Report College Rankings, and listed the Top 25 National Universities and Top 25 Liberal Arts Colleges. Robert Morse, Director of Data Research for U.S. News, reports that U.S....

Christians: Sovereignty, Taxation, and Social Contract

Posted on September 01, 2008
Allison Christians (Wisconsin) has posted Sovereignty, Taxation, and Social Contract, 18 Minn. J. Int'l L. ___ (2009), on SSRN. Here is the abstract: National tax policy is one product of the classic Lockean social contract between individuals and government...

Ryan: The Past, Present, and Future of 527 Organization Political Activity Regulation

Posted on August 31, 2008
Paul S. Ryan (FEC Program Director and Associate Legal Counsel, The Campaign Legal Center) has published 527s in 2008: The Past, Present, and Future of 527 Organization Political Activity Regulation, 45 Harv. J. on Legis. 471 (2008). Here is the...

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Top 5 Tax Paper Downloads

Posted on August 31, 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. [626 Downloads] A Guide to Starting Social Security Benefits, by Richard...

CB&PP: Big Misconceptions About Small Business and Taxes

Posted on August 31, 2008
The Center on Budget & Policy Priorities has published Big Misconceptions About Small Business and Taxes, by Chye-Ching Huang & James R. Horney: Supporters of various tax benefits for high-income households often claim that failure to maintain them would have...

ABA Tax Section Submits Comment Letters

Posted on August 31, 2008
The ABA Tax Section has submitted comment letters on: Proposed Regs Under �� 6694 & 6695 Proposed Regs Under � 2032 Relating to the Alternate Valuation Date Election Proposed Regs Under � 6503(j) Relating to the Suspension of the Limitations...

Corporate Tax Planning and the Economic Substance Doctrine

Posted on August 30, 2008
Jason Quinn (J.D. 2009, George Mason) has published Comment, Being Punished for Obeying the Rules: Corporate Tax Planning and the Overly Broad Economic Substance Doctrine, 15 Geo. Mason L. Rev. 1041 (2008). Here is the Conclusion: As the use of...

Gratez: A Multilateral Solution for the Income Tax Treatment of Interest Expenses

Posted on August 30, 2008
Michael J. Graetz (Yale; moving to Columbia in '09) has posted A Multilateral Solution for the Income Tax Treatment of Interest Expenses on SSRN. Here is the abstract: Recent developments - including greater taxpayer sophistication in structuring and locating international...

Update on The Green Bag's "Deadwood" Law School Rankings

Posted on August 30, 2008
I previously blogged the Green Bag's forthcoming annual ranking of law schools -- the "Deadwood Rankings": Fair Warning to Law Schools ... , 11 Green Bag 2d 139 (Spring 2008). The Green Bag has posted an update: Deadwood Report Update:...

Gerzog: The New Regs on Alternative Date Valuation

Posted on August 30, 2008
Wendy C. Gerzog (Baltimore) has published The New Regs on Alternative Date Valuation, 120 Tax Notes 797 (Aug. 25, 2008): Treasury recently announced proposed regulations under section 2032 explaining valuation rules for assets when the decedent elects to apply the...

Illinois Court Upholds Revocation of Catholic Hospital's Tax Exemption

Posted on August 29, 2008
John Colombo (Illinois) blogs the Illinois 4th District Court of Appeals' revocation of a Catholic hospital's property tax exemption (Provena Covenant Medical Center v. Illinois Department of Revenue, No. 06MR597 (Ill. App. Ct., 4th District Aug. 26, 2008)) here, here,...

Mitchell: Consider the Research Tax Credit in M&A Deals

Posted on August 29, 2008
Kreig D. Mitchell (Law Office of Kreig Mitchell) has posted Consider the Research Tax Credit in M&A Deals on SSRN. Here is the abstract: Our tax laws include a number of provisions that attempt to prevent taxpayers from buying and...

IRS Agrees to Suspend AMT on Exercise of ISOs Through Sept. 30

Posted on August 29, 2008
Senate Finance Committee Ranking Member Charles Grassley today announced that he has secured a commitment from the IRS to suspend for one month the collection of the AMT (including interest and penalties) arising out of employees? exercise of incentive stock...

Warning to College Presidents (and Faculty): Do Not Take a Picture Like This

Posted on August 29, 2008
The Chronicle of Higher Education reports today that Robert A. Paxton, President of Iowa Central Community College, resigned this week after this picture was published in The Des Moines Register (the former president is the one holding the spigot of....

Azam: E-commerce Taxation and Cyberspace Law

Posted on August 29, 2008
Rifat Azam (Gornitzky & Co., Tel Aviv, Israel) has published E-commerce Taxation and Cyberspace Law: The Integrative Adaptation Model, 12(5) Va. J.L. & Tech. 1 (2007). Here is the abstract: This article argues that the current debate on international taxation...

Tax Portions of Barack Obama's Acceptance Speech

Posted on August 29, 2008
Here are the tax portions of Barack Obama's amazing acceptance speech at last night's Democratic Convention: Why else would he define middle-class as someone making under $5 million a year? How else could he propose hundreds of billions in tax...

Calculate Your Obama Tax Cut

Posted on August 29, 2008
Calculate your Obama tax cut here. (The methodology is explained here.) For a fuller explanation of the presidential candidates tax positions, see The Tax Policy Center: A Updated Analysis of the 2008 Presidential Candidates' Tax Plans (Aug. 28, 2008): Executive...

Fischel: Serrano and Proposition 13: The Importance of Asking the Right Question

Posted on August 29, 2008
William A. Fischel (Dartmouth College, Department of Economics) has published Serrano and Proposition 13: The Importance of Asking the Right Question, 49 State Tax Notes 535 (Aug. 25, 2008). Here is the Conclusion: Statewide polls have not asked the right...

The Problems With Peer-Review

Posted on August 28, 2008
David B. Resnik (East Carolina University, Brody School of Medicine), Christina Gutierrez-Ford (University of Miami, Leonard M. Miller School of Medicine) & Shyamal Peddada (National Institute of Health) have published Perceptions of Ethical Problems with Scientific Journal Peer Review: An...

Mann Presents Do Tax Breaks for Ethanol Reduce Global Warming? Today at Oregon

Posted on August 28, 2008
Roberta Mann (Widener; visiting at Oregon) presents Do Tax Breaks for Ethanol Reduce Global Warming? today at Oregon.

2d Circuit Affirms Dismissal of Indictment Against 13 KPMG Tax Shelter Defendants

Posted on August 28, 2008
The Second Circuit today affirmed the dismissal of indictments against 13 former partners and employees of KPMG, who were charged with criminal tax fraud and conspiracy. United States v. Stein, No. 07-3042-cr (2d Cir. Aug. 28, 2008): We hold that...

Disgruntled Alabama Taxpayer Rams Car Into IRS Building

Posted on August 28, 2008
AccountingWeb.com: Disgruntled Taxpayer Rams Car Into IRS Building Brimingham News: Man Upset Over Finances Rams Car Into IRS Building, by Carol Robinson NBC13.com: Person Drives Vehicle Into Birmingham IRS Building (Hat Tip: Ben Cunningham.)

Dilley Receives Rockefeller Foundation Innovation Award

Posted on August 28, 2008
Tax Prof Patricia E. Dilley (Florida) has received a Rockefeller Foundation Innovation Award for her proposal, Restoring Old Age Income Security for Low Wage Workers. See press releases from the Rockefeller Foundation and the University of Florida Levin College of...

Rating the New Forbes College Rankings

Posted on August 28, 2008
I previously blogged Forbes' new ranking of 569 colleges and universities, based on this methodology: Listing of Alumni in Who's Who in America (25%) Student Evaluations of Professors from RateMyProfessors.com (25%) Four- Year Graduation Rates (16 2/3%) Enrollment-adjusted numbers of...

Call for Tax Papers: Constitutional and Supranational Review on Tax Legislation Across the Mediterranean

Posted on August 28, 2008
The Mediterranean Programme of the Robert Schuman Centre for Advanced Studies at the European University Institute in Florence (Italy) has issued a call for tax papers for a workshop on Constitutional and Supranational Review on Tax Legislation Across the Mediterranean...

ABA Law Student Tax Challenge Releases This Year's Problem

Posted on August 28, 2008
The ABA Section of Taxation Young Lawyers Forum yesterday released the Problem, updated rules (J.D.; LL.M.), and entry forms (J.D.; LL.M.) for the 8th Annual Law Student Tax Challenge: For the eighth consecutive year, the Young Lawyers Forum of the...

Tax Court Treats IRS Auditor's Greyhound Business as a Hobby

Posted on August 28, 2008
The Tax Court yesterday denied an IRS auditor's claimed $75k loss (over three years) in breeding greyhounds for racing because the actiivity was not engaged in for profit within the meaning of � 183. Whitecavage v. Commissioner, T.C. Memo. 2008-203...

Manchester Grand Hyatt Suffering From Growing Number of Boycotts

Posted on August 28, 2008
I previously blogged (here, here, here, here, and here) the AALS's decision to move all AALS events at the January 2009 annual meeting out of the Manchester Grand Hyatt because the owner of the hotel, Doug Manchester, had made a...

Tax Planks in Democratic Party Platform

Posted on August 27, 2008
Here are the tax planks in the 2008 Democratic Party Platform approved Monday night: We must reform our tax code. It?s thousands of pages long, a monstrosity that high-priced lobbyists have rigged with page after page of special interest loopholes...

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