Taxation & Estate Planning

Top 5 Tax Paper Downloads

Posted on April 27, 2008
There is a bit of movement on 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. [349 Downloads] Deduction Ad Absurdum:...

Structuring a Tax Policy Workshop Series -- Texas Tech

Posted on April 27, 2008
Bryan Camp (Texas Tech) offers his perspective as the convenor of a non-tax workshop series at Texas Tech, as part of our series on how to best structure a tax policy workshop series: I LOVE colloquia! We did them at...

Virginia Bar Sanctions Tax Lawyer

Posted on April 27, 2008
Last month, I blogged the disciplinary proceedings involving a Virginia tax lawyer who had contended that his tax services provided to clients were "administrative" services not involving an attorney-client relationship. On Friday, the Virginia three-judge court imposed a series of...

Government Victories Using the Economic Substance Doctrine

Posted on April 26, 2008
Timothy R. Hicks (J.D. 2008, Cumberland) has published Comment, Government Victories Using the Economic Substance Doctrine: A Changing of the Tide in Tax Practice? 38 Cumb. L. Rev. 101 (2008). Here is the Conclusion: In America, as perhaps nowhere else,...

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Ex?Dividend Day Price and Volume: The Case of 2003 Dividend Tax Cut

Posted on April 26, 2008
Yi Zhang (University of Nebraska, College of Business Administration), Kathleen A. Farrell (University of Nebraska, College of Business Administration) & Todd A. Brown (Stephen F. Austin State University, Department of Finance) have published Ex?Dividend Day Price and Volume: The Case...

Tax Problems Threaten Al Franken's Senate Candidacy

Posted on April 26, 2008
Business Mishaps Threaten Franken Campaign: Rivals Are Pouncing on Charges of Unpaid Taxes and Workers Comp (Minneapolis Star Tribune), by Patricia Lopez & Kevin Duchschere: Al Franken's career as an entertainer made him famous and rich and positioned him to...

Structuring a Tax Policy Workshop Series -- Boston College

Posted on April 26, 2008
Jim Repetti and Diane Ring, co-hosts of Boston College's Tax Policy Workshop Series, continue our series on how to best structure a tax policy workshop series: The Boston College Law School Tax Policy Workshop Series involves guest speakers presenting their...

Leigh: Do Redistributive State Taxes Reduce Inequality?

Posted on April 25, 2008
Andrew Leigh (Australian National University, Economics Program, Research School of Social Sciences) has published Do Redistributive State Taxes Reduce Inequality?, 61 Nat'l Tax J. 81 (2008). Here is the abstract: Do income taxes levied at a state or regional level...

BNA Tax Management Advisory Board Meets on U.S. Income

Posted on April 25, 2008
The BNA Tax Management Advisory Board met yesterday in New York City on U.S. Income to discuss these three papers: Protective Refund Claims, by Robert J. Stuart (Fredrikson & Byron, Minneapolis) The Gradual Relaxation of the Statutory and Non-Statutory Requirements...

Can Winning Bidder of $175k David Ortiz Jersey Claim $174k Charitable Deduction?

Posted on April 25, 2008
A construction worker secretly buried a #34 David Ortiz Red Sox jersey in the concrete of the new Yankee Stadium in hopes of "cursing" the new ballpark. The Yankees unearthed the jersey and agreed to auction it off, with the...

Structuring a Tax Policy Workshop Series -- Penn

Posted on April 25, 2008
Michael Knoll, Chris Sanchirico, and Reed Shuldiner, co-hosts of Penn's Tax Policy Workshop Series, continue our series on how to best structure a tax policy workshop series: At Penn, we have been running our tax policy workshop since 2002. Each...

Fifth Annual Institute on Tax Aspects of Mergers and Acquisitions

Posted on April 25, 2008
The three-day Fifth Annual Institute on Tax Aspects of Mergers and Acquisitions, sponsored by the New York City Bar and Penn State's Center for the Study of Mergers and Acquisitions, concludes today. The co-chairs are Michael L. Schler (Cravath) &...

More on Whether Winning Bidder of $175k David Ortiz Jersey Can Claim $174k Charitable Deduction

Posted on April 25, 2008
Following up on this morning's post on whether the buyer of David Ortiz's Red Sox jersey buried in the concrete of the new Yankee Stadium by a construction worker can claim $174,385 of the $175,100 paid for the jersey at...

Structuring a Tax Policy Workshop Series -- UConn

Posted on April 25, 2008
Ruth Mason, host of UConn's Tax Lecture Series, continues our series on how to best structure a tax policy workshop series: Established in 2006, the University of Connecticut Tax Lecture Series is not a formal course. Instead, throughout the year,...

Call for Tax Papers: Empirical Legal Studies Conference at Cornell

Posted on April 25, 2008
The Conference on Empirical Legal Studies to be held at Cornell Law School on September 12-13, 2008, has extended its deadline for papers from April 15 to May 16. Papers will be accepted in over two dozen areas of law,...

WSJ: McCain and Taxes

Posted on April 25, 2008
Wall Street Journal editorial, McCain and Taxes: John McCain, the Republican nominee for President, has proposed extending the Bush tax cuts. So as morning follows night this week, Democratic news analysis has been pouring forth to proclaim that his tax...

RateMyProfessors.com Correlates with Student Evaluations

Posted on April 25, 2008
In today's Inside Higher Ed: Validation for RateMyProfessors.com?, by Scott Jaschik: You?ve heard the reasons why professors don?t trust RateMyProfessors.com, the Web site to which students flock. Students who don?t do the work have equal say with those who do...

Sugin: Why Taxing Endowment is Unjust

Posted on April 25, 2008
Linda Sugin (Fordham) has posted Let the Beachcomber Drown: Why Taxing Endowment is Unjust on SSRN. Here is the abstract: Many legal scholars who care about fairness in taxation are increasingly drawn to the idea of endowment taxation - a...

Reed: The Robust Relationship between Taxes and U.S. State Income Growth

Posted on April 24, 2008
W. Robert Reed (University of Canterbury, Department of Economics) has published The Robust Relationship between Taxes and U.S. State Income Growth, 61 Nat'l Tax J. 57 (2008). Here is the abstract: I estimate the relationship between taxes and income growth...

Furman Presents Reforming the Tax Treatment of Health Care Today at NYU

Posted on April 24, 2008
Jason Furman (Director, The Hamilton Project) presents Reforming the Tax Treatment of Health Care: Right Ways and Wrong Ways at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. The co-convenors are Daniel Shaviro (NYU)...

Fleming Presents Some Perspectives from America on the Worldwide Taxation vs. Territorial Taxation Debate Today in Budapest

Posted on April 24, 2008
J. Clifton Fleming, Jr. (BYU) presents Some Perspectives from America on the Worldwide Taxation vs. Territorial Taxation Debate (with Robert J. Peroni (Texas) & Stephen E. Shay (Ropes & Gray, Boston)) today at Central European University, Budapest, Hungary...

Law School Commencement Speakers

Posted on April 24, 2008
Akron: Bedford Biles Albany: Jeanine Pirro (TV legal analyst; former District Attorney, Westchester County, New York) American: Stephen Breyer (Justice, Supreme Court) Baltimore: Ted Turner (media mogul) Boston College: Michael Mukasey (Attorney General, United States) Brooklyn: George Bundy Smith (Partner,...

NY Times: Empty Talk on Taxes

Posted on April 24, 2008
Editorial in today's New York Times: Empty Talk on Taxes: One of the toughest questions that will face the next president is what to do about taxes. There can be no real progress on health care, rebuilding the military or...

Kornhauser: A Tax Morale Approach to Compliance: Recommendations for the IRS

Posted on April 24, 2008
Marjorie E. Kornhauser (Arizona State) has published A Tax Morale Approach to Compliance: Recommendations for the IRS, 8 Fla. Tax Rev. 599 (2007). Here is the Summary: Why do people follow the law? The answer, under the traditional theory of...

Structuring a Tax Policy Workshop Series -- Michigan

Posted on April 24, 2008
Reuven Avi-Yonah, host of Michigan's Tax Policy Workshop Series, continues our series on how to best structure a tax policy workshop series: Our Tax Policy Workshop is loosely modeled on NYU's, except that the authors get to present their own...

Opinion Polls & Market Researc

Posted on April 24, 2008
Opinion Polls & Market Research

Denzel & Woody Urge Probation for Wesley Snipes; Government's Battle Against Tax Protesters at Risk in Today's Sentencing

Posted on April 24, 2008
I previously blogged the Government's sentencing memo in the Wesley Snipes case, in which prosecutors urged the federal district court in Florida to sentence the actor to the maximum three years in prison and $5 million fine for his conviction...

Government Loses Son-of-BOSS Tax Shelter Case

Posted on April 24, 2008
The Government on Tuesday lost an important Son-of-BOSS tax shelter case in the U.S. District Court in Colorado. Sala v. United States, No. 05-cv-00636 (D. CO 4/22/08): Although Sala had income in 2000 of more than $60 million, he claimed...

Senate Holds Hearing Today on Tax Aspects of a Cap-and-Trade System

Posted on April 24, 2008
The Senate Finance Committee holds a hearing today on Tax Aspects of a Cap-and-Trade System. Here are the witnesses scheduled to testify: Peter R. Orszag (Director, Congressional Budget Office) Robert Greenstein (Executive Director, Center on Budget and Policy Priorities) Henry...

Judge Gives Maximum Three Year Sentence to Wesley Snipes After Defense Hands Judge $5m

Posted on April 24, 2008
From Ocala.com: Actor Wesley Snipes was sentenced shortly before 6 p.m. Thursday to the maximum term of three years in federal prison on three misdemeanor convictions of failure to file his income taxes. Snipes was also sentenced to one year...

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