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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

Tax Consequences of Continental Airlines' CEO & President's Decision to Forego Salaries

Posted on June 05, 2008
Bryan Camp (Texas Tech) notes the potential assignment of issue raised by the decision today by Continetal Airlines Chairman & CEO Lawrence Kellner and President Jeff Smisek to forego their salaries and incentive pay for the remainder of 2008 in...

Brookings: Boosting the EITC

Posted on June 05, 2008
The Brookings Institution today released a new report, Boosting the Earned Income Tax Credit to Help Metropolitan Workers and Families, by Alan Berube, David Park, & Elizabeth Kneebone (all of the Brookings Institution's Metropolitan Policy Program). Brookings will host a...

Gershon Steps Down as Dean of Charleston

Posted on June 05, 2008
After four years as Dean of the new Charleston School of Law, Tax Prof Richard Gershon has stepped down to return to the faculty. Andy Abrams will succeed Richard as Dean. Richard was the subject of TaxProf Blog's first profile...

Seto: Is Book-Burning Bad?

Posted on June 05, 2008
Tax Prof Theodore P. Seto (Loyola-L.A.) has posted Is Book-Burning Bad? on SSRN. Here is the abstract: We commonly assert that we should be good and should not be bad. But we also say that we should respect the rule...

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Waldeck: The Case for Restricting the Charitable Deduction for Gifts to Universities with Excess Endowments

Posted on June 05, 2008
Sarah Waldeck (Seton Hall) has posted The Coming Showdown Over University Endowments: Enlisting the Donors, 77 Fordham L. Rev. ___ (2009), on SSRN. Here is the abstract: This essay focuses on the discordance between universities with endowments in excess of...

Senate Holds Hearing Today on Business Tax Reform

Posted on June 05, 2008
The Senate Finance Committee holds a hearing today on C, K, or S: Exploring the Alphabet Soup of Small Business Choices in Advance of Tax Reform. Here are the witnesses scheduled to testify: Douglas A. Shackelford (Meade H. Willis Distinguished...

Albany Seeks to Hire Tax Prof

Posted on June 05, 2008
Albany Law School seeks to hire a full-time tenure-track tax professor, beginning Fall 2009. Candidates must demonstrate: (1) a record of strong academic performance; (2) a record of, or potential for, excellent scholarly publication; and (3) a record of, or...

GAO Audit Makes 24 Recommendations for Improving IRS's Internal Controls

Posted on June 05, 2008
The Government Accountability Office yesterday released Improvements Needed in IRS's Internal Controls (GAO-08-368R). From the one-page summary: This report contains 24 recommendations that we are proposing IRS implement to improve its internal controls...

Proof of Tax Deficiency -- The Silent Element in False Statements Charges?

Posted on June 04, 2008
Jennifer Gibbons (J.D. 2008, Arizona) has published Note, Proof of Tax Deficiency -- The Silent Element in False Statements Charges?, 50 Ariz. L. Rev. 337 (2008). Here is the Conclusion: Given the lack of clarity surrounding the definition of materiality...

Brunori: Why Don't More Law Schools Teach State & Local Tax?

Posted on June 04, 2008
David Brunori (Executive Vice President of Editorial Operations, Tax Analysts) has published Teaching State and Local Tax: Law Schools Still Not Getting It, 48 State Tax Notes 729 (6/2/08): 80 of the 195 ABA-accredited law schools regularly offer at least...

WSJ: Tax-Shelter Users Get Some Rare Good News

Posted on June 04, 2008
Today's Wall Street Journal Tax Report: Tax-Shelter Users Get Some Rare Good News, by Tom Herman: Don't rush into that tax shelter just yet. Many investors battling the IRS in high-stakes tax-shelter cases may take some hope from the government's...

CB&PP: Well-Designed, Fiscally Responsible Corporate Tax Reform

Posted on June 04, 2008
The Center on Budget and Policy Priorities today published Well-Designed, Fiscally Responsible Corporate Tax Reform Could Benefit the Economy, by Aviva Aron-Dine. Here is the Summary: Over the past year, proposals for federal corporate tax cuts and corporate tax reform...

Survivor Winner Richard Hatch Appeals Tax Evasion Conviction to Supreme Court

Posted on June 04, 2008
Richard Hatch, the first winner of the CBS reality TV show "Survivor," has appealed his tax evasion conviction to the U.S. Supreme Court. Judging by the First Circuit's disposition of his appeal, it is very unlikely that the Supreme Court...

The Nadir of Rankings Puffery: Quinnipiac's WSJ Ad

Posted on June 04, 2008
In our Moneyball article, we note several glaring of examples of deans who have signed the LSAC letter urging law school applicants to ignore the U.S. News rankings who nevertheless issue glowing press releases when their schools advance in the...

Joint Tax Committee Releases Report on IRS Disclosures of Tax Return Information, 2007

Posted on June 04, 2008
The Joint Committee on Taxation yesterday released Disclosure Report for Public Inspection Pursuant to Internal Revenue Code Section 6103(p)(3)(C) for Calendar Year 2007 (JCX-47-08). Here is the Introduction: Section 6103(p)(3)(C) of the Internal Revenue Code provides that the Secretary of...

ABA Tax Section Offers Teleconference & Webcast Today on Ethics for Tax Lawyers

Posted on June 03, 2008
The ABA Tax Section offers a teleconference and webcast today on Ethics for Tax Lawyers: Test Your Knowledge of the ABA Model Rules from 1:00 - 2:30 p.m. EST: The ABA's Model Rules of Professional Responsibility have been adopted, with...

Law School Transfer Student Rankings

Posted on June 03, 2008
Brian Leiter lists the ten law schools that take the most transfer students as a percentage of their first year class. Because 22.5% of the U.S. News rankings is based on the quality of the 1L class, decreasing the 1L...

Borden: Policy and Theoretical Dimensions of Qualified Tax Partnerships

Posted on June 03, 2008
Bradley T. Borden (Washburn) has published Policy and Theoretical Dimensions of Qualified Tax Partnerships, 56 U. Kan. L. Rev. 317 (2008). Here is the abstract: Qualified tax partnerships are arrangements that come within the definition of tax partnership but elect...

Kahn & Kahn: Tax Consequences of Michigan's Buyout of Coach Beilein's West Virginia Contract

Posted on June 03, 2008
Jeffrey H. Kahn (Penn State) & Douglas A. Kahn (Michigan) have published Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship, 8 Fla. Tax Rev. 539 (2007). Here is the abstract: In...

Ainsworth: Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology

Posted on June 03, 2008
Richard T. Ainsworth (Boston University) has posted Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology on SSRN. Here is the abstract: There is a demand-market for technology that facilitates tax fraud. By all accounts the providers in this...

Tax Court Issues New Whistleblower and Electronic Service Rules

Posted on June 03, 2008
The Tax Court yesterday issued a press release and a notice of proposed amendments to its Rules of Practice and Procedure on whistleblower award actions and electronic service. Written comments on the proposed amendments are due by July 31.

Randy Pausch: Time Management

Posted on June 03, 2008
Last fall, I blogged the incredibly moving last lecture of Randy Pausch, a 46-year old computer science professor at Carnegie Mellon University and father of three pre-school children who is dying of pancreatic cancer. The lecture has become a worldwide...

Blair: Churches, Political Speech and the Loss of � 501(c)(3) Tax Exempt Status

Posted on June 02, 2008
Keith Blair (Baltimore) has posted Praying for a Tax Break: Churches, Political Speech and the Loss of Section 501(c)(3) Tax Exempt Status, 85 Denv. U. L. Rev. ___ (2008). Here is the abstract: Churches in the United States, like individuals,...

TaxProf Blog Weekend Roundup

Posted on June 02, 2008
Saturday: Biggest Losers Under Obama's Plan to Remove the Current $102k Wage Ceiling for Social Security Taxes From Human Capital to Capital Gains: The Puzzle of Profits Interests Bassett: Changing Perceptions of Private Religious Schools: Public Money and Public Trust...

Off to San Diego

Posted on June 02, 2008
I am off to San Diego for the summer to teach Tax I at the University of San Diego School of Law. It is a wonderful city and school, and I am looking forward to renewing acquaintances with the many...

Death of Walter Diamond

Posted on June 02, 2008
Today's New York Times reports on the death of international tax expert Walter H. Diamond: Walter H. Diamond, an expert on international taxation, trade and economics who advised world leaders and wrote more than 80 books, died on May 23...

Joint Tax Committee Unveils New Web Address

Posted on June 02, 2008
Earlier this year, the Joint Committee on Taxation unveiled its redisnged website. The committee announced today that it has changed its web address to the simpler www.jct.gov (from the bulkier www.house.gov/jct). Update your favorites and bookmarks accordingly.

Klick & Sitkoff: Agency Costs, Charitable Trusts, and Corporate Control: Evidence from Hershey?s Kiss-Off

Posted on June 02, 2008
Jonathan Klick (Penn) & Robert H. Sitkoff (Harvard) have published Agency Costs, Charitable Trusts, and Corporate Control: Evidence from Hershey?s Kiss-Off, 108 Colum. L. Rev. 749 (2008). Here is the abstract: In July 2002 the trustees of the Milton Hershey...

Grassley: Wealthy Colleges Must Make Themselves More Affordable

Posted on June 02, 2008
Chronicle of Higher Education: Wealthy Colleges Must Make Themselves More Affordable, by Charles Grassley: We Americans have decided that the work of nonprofit colleges and universities is so invaluable that they should be exempt from taxes. So John Doe pays...

Who Was Most Responsible for Reagan Tax Cuts? Jodie Foster

Posted on June 02, 2008
Chronicle of Higher Education: Is Jodie Foster Responsible for Reaganomics? What was the greatest wealth-creating film of all time? That question was answered by Robert Mundell, a Nobel Prize-winning professor of economics at Columbia University. His answer: Taxi Driver, Martin...

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