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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

Taxation and Governance in Africa

Posted on May 03, 2008
The American Enterprise Institute has published Taxation and Governance in Africa, by Deborah Bräutigam. Here is the abstract: Despite decades of reform and foreign aid, the quality of public institutions in most African states remains poor. Colonial powers did not...

Federal Income Tax Deductibility of Higher Education Expenses

Posted on May 03, 2008
James L. Musselman (South Texas) has published Federal Income Tax Deductibility of Higher Education Expenses: The Good, the Bad, and the Ugly, 35 Cap. U. L. Rev. 923 (2007). Here is part of the Introduction: This Article will discuss briefly...

Clinton, McCain & Obama Gas Tax Roundup

Posted on May 03, 2008
Angry Bear: Gas Tax Holiday: Bill Polley Explains Incidence of the Tax Break My Mayor Blasts the McCain-Clinton Gasoline Tax Holiday Associated Press: Obama Attacks Clinton's Gas Tax Plan, by David Espo & Beth Fouhy Obama Says Clinton, McCain Are...

Tax Profs and Cognitive Surplus

Posted on May 03, 2008
Check out this interesting recent speech: Gin, Television, and Social Surplus, by Clay Shirkyon: Someone working alone, with really cheap tools, has a reasonable hope of carving out enough of the cognitive surplus, enough of the desire to participate, enough...

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Student Notes in ABA Tax Lawyer

Posted on May 03, 2008
There are four student notes in the latest issue of the ABA Tax Lawyer: Note, Stefanie Benyard, The Comprehensive Interpretation of Section 7463(f) in Schwartz v. Commissioner, 61 Tax Law. 287 (2007) Note, Gregory W. Carey, Turn Off the Tape...

Conference: Recent and Pending Cases at the ECJ in Direct Taxation

Posted on May 02, 2008
The Institute for Austrian and International Tax Law (Vienna University of Economics and Business Administration), in close cooperation with the Austrian IFA Branch and the Wolfgang Gassner Research Fund for International Tax Law, will host a conference on Recent and...

State & Local Tax Lawyer Publishes Tax Shelter Symposium

Posted on May 02, 2008
The ABA Tax Section has published its final edition of the State & Local Tax Lawyer, Vol. 11, No. 2 (Summer 2006), a tax shelter symposium issue. (As blogged here, there will now be an annual State & Local Tax...

Reilly & Rotkowski: The Discount for Lack of Marketability

Posted on May 02, 2008
Robert Reilly (Willamette Management Associates, Portland, OR) & Aaron Rotkowski (Obsidian Finance Group, Portland, OR) have published The Discount for Lack of Marketability: Update on Current Studies and Analysis of Current Controversies, 61 Tax Law...

Tax Court: IRS Attorneys Committed Fraud on the Court

Posted on May 02, 2008
In an extraordinary 137-page opinion issued yesterday, Hartman v. Commissioner, T.C. Memo. 2008-124 (5/1/08), Tax Court Judge Beghe held that IRS attorneys committed fraud on the court in the Kersting tax shelter project which affected more than 1,300 cases: Respondent,...

Joint Tax Committee to Rethink Tax Expenditure Analysis

Posted on May 02, 2008
Edward Kleinbard, Chief of Staff of the Joint Committee on Taxation, announced yesterday at the Chicago-Kent College of Law Federal Tax Institute that, in response to criticism, the Joint Tax Committee will be Rethinking Tax Expenditures: In the forty years...

Structuring a Tax Policy Workshop Series -- Northwestern

Posted on May 02, 2008
Charlotte Crane, host of Northwestern's Advanced Topics in Taxation Workshop Series, continues our series on how to best structure a tax policy workshop series: We have generally had seven authors in a semester, with a class discussion of the next...

5th Circuit: Caplin & Drysdale Can't Bill for Travel Time at Normal Hourly Rate

Posted on May 02, 2008
From today's National Law Journal: 5th Circuit Says Firm Can't Charge Full Hourly Rate for Travel Time, by Leigh Jones A tax law firm seeking more than $6.3 million in fees and costs for its services in an asbestos case...

Benshalom: The Quest to Tax Interest Income: Stages in the Development of International Taxation

Posted on May 02, 2008
Ilan Benshalom (Northwestern) has posted The Quest to Tax Interest Income: Stages in the Development of International Taxation, 27 Va. Tax Rev. 631 (2008), on SSRN. Here is the abstract: The Article offers a new perspective on the way international...

Henderson & Malani: Corporate Philanthropy and the Market for Altruism

Posted on May 02, 2008
M. Todd Henderson (Chicago) & Anup Malani (Chicago) have posted Corporate Philanthropy and the Market for Altruism on SSRN. Here is the abstract: The existing literature on corporate philanthropy asks why corporations engage in philanthropy. But corporations are not alone...

House Holds Hearing Today on Education Tax Incentives

Posted on May 01, 2008
The Subcommittee on Select Revenue Measures of the House Ways & Means Committee holds a hearing today on Education Tax Incentives. From the hearing announcement: The hearing will focus on various tax benefits currently provided for postsecondary education...

Structuring a Tax Policy Workshop Series -- UCLA

Posted on May 01, 2008
Kirk Stark, co-host of UCLA's Colloquium on Tax Policy and Public Finance, continues our series on how to best structure a tax policy workshop series: We started the UCLA Colloquium on Tax Policy and Public Finance in January 2004. From...

Rothman: Translating Corporate Concepts into the Language of LLCs

Posted on May 01, 2008
Robert P. Rothman (Akin Gump Strauss Hauer & Feld, New York) has published Translating Corporate Concepts into the Language of LLCs, 61 Tax Law. 161 (2007). Here is the Introduction: As anyone who has ever tried to decipher an English-language...

Bank & Cheffins: Tax and the Separation of Ownership and Control

Posted on May 01, 2008
Steven A. Bank (UCLA) & Brian R. Cheffins (University of Cambridge, Faculty of Law) have posted Tax and the Separation of Ownership and Control, in Tax and Corporate Governance (Wolfgang Schoen, ed.) (Springer, 2008), on SSRN. Here is the abstract:...

Infanti Reviews Havens in a Storm: The Struggle for Global Tax Regulation

Posted on May 01, 2008
Anthony C. Infanti (Pittsburgh) has posted Book Review, Havens in a Storm: The Struggle for Global Tax Regulation, 42 Law & Soc'y Rev. ___ (2008), on SSRN. Here is the abstract: This short essay is a review of J.C. Sharman's...

Two-Day University of San Diego - Procopio International Tax Institute Begins Today

Posted on May 01, 2008
The two-day University of San Diego School of Law - Procopio International Tax Institute kicks off today. This year's program is on U.S.-Mexico-Canada Cross-Border Tax Issues: The fourth annual USD School of Law ? Procopio International Tax Institute (ITI) Conference...

ABA Journal & NY Times on Law Prof Suing His Students for Defamation

Posted on May 01, 2008
Today's ABA Journal and New York Times pick up the story I blogged yesterday about the law professor suing his students: ABA Journal: Law Prof Sues Students, Says They Defamed Him by Calling Him a Racist, by Debra Cassens Weiss...

The Future of the Tax Academy

Posted on May 01, 2008
Larry Solum and Jeff Lipshaw have great posts on the future of the legal academy, sparked by a recent discussion by Josh Wright (Part 1, Part 2), Larry Ribstein, and Todd Zywicki on the future of law and economics. Jeff...

Pietruszkiewicz: Economic Substance and the Standard of Review

Posted on May 01, 2008
Christopher M. Pietruszkiewicz (LSU) has posted Economic Substance and the Standard of Review on SSRN. Here is the abstract: Traditionally, appellate review hinged on the distinction between law and fact with appellate courts reviewing legal conclusions under a de novo...

Judicial Decisions as Tax Legislation

Posted on May 01, 2008
Nancy C. Staudt (Northwestern), Rene Lindstaedt (Stony Brook University) & Jason O?Connor (Economics Ph.D. Candidate, Northwestern) have published Judicial Decisions as Tax Legislation, 82 N.Y.U. L. Rev. 1340 (2007). Here is the abstract: This Article offers a new understanding of...

Chicago-Kent Hosts 27th Annual Federal Tax Institute Today

Posted on April 30, 2008
The two-day 27th Annual Federal Tax Institute kicks off today at Chicago-Kent. The Institute Co-Chairs are André LeDuc (Skadden, Chicago) and Todd Maynes (Kirkland & Ellis, Chicago). The keynote speaker is Edward D. Kleinbard, Chief of Staff of the Joint...

ABA Tax Section Offers Teleconference & Webcast Today on New Return Preparer Standards and Proposed Regs

Posted on April 30, 2008
The ABA Tax Section offers a teleconference and webcast today on You May Be a Tax Return Preparer and Not Know It: The Latest on the New Return Preparer Standards and Proposed Regulations from 1:00 - 2:30 p.m. EST: Under...

Arkansas Con Law Prof Sues His Students for Defamation, Claiming They Twisted His Anti-Affirmative Action Views to Accuse Him of Racism

Posted on April 30, 2008
Today's Inside Higher Ed reports that Arkansas-Little Rock Law Prof Richard J. Peltz is suing his students: Richard J. Peltz is suing two students who are involved in the university?s chapter of the Black Law Student Association, the association itself,...

Tax Angle in Deception

Posted on April 30, 2008
In the new movie Deception, the hero is tax accountant Jonathan McQuarry (played by Ewan McGregor). At one point in the movie, the accountant says to a friend, Wyatt Bose (played by Hugh Jackman), that he once called an adult-themed...

Zelenak: The Civic Virtues of a Tax Return Filing Requirement

Posted on April 30, 2008
Lawrence A. Zelenak (Duke) has published Justice Holmes, Ralph Kramden, and the Civic Virtues of a Tax Return Filing Requirement, 61 Tax L. Rev. 53 (2007). Here is the Conclusion: Given the overwhelming complexity of the income tax return preparation...

Al Franken Throws His Accountant Under the Bus

Posted on April 30, 2008
Following up on Saturday's post on Al Franken's tax troubles: press reports say that the Minnesota democratic senatorial candidate will be paying over $70,000 in taxes to several states to clear up the matter and blames his accountant for the...

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