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Taxation & Estate Planning

TaxProf Blog

Provides news, information and resources for tax professors and practitioners.

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Last Entry: April 01, 2011 at 16:00:00

Cheung: Proposition 13 and the Effect of Property Tax Limitations on Residential Private Governments

Posted on April 23, 2008
Ron Cheung (Florida State University, Department of Economics) has published The Effect of Property Tax Limitations on Residential Private Governments: The Case of Proposition 13, 61 Nat'l Tax J. 35 (2008). Here is the abstract: The proliferation of residential private...

Treasury Department & IRS Release Updated 2007-08 Guidance Priority Plan

Posted on April 23, 2008
The Treasury Department and IRS yesterday issued an updated 2007-08 Guidance Priority Plan with a joint statement by Eric Solomon (Assistant Secretary (Tax Policy), U.S. Department of the Treasury), Douglas H. Shulman (Commissioner, Internal Revenue Service), and Donald L...

Structuring a Tax Policy Workshop Series -- Indiana

Posted on April 23, 2008
Leandra Lederman (Indiana) kicks off what I hope will be an extended discussion about how to best structure a tax policy workshop series: Paul asked me to kick off a discussion about tax workshop series in which students participate; Indiana-Bloomington...

Masui Presents Japan as a Tax Treaty Partner Today at UConn

Posted on April 23, 2008
Yoshihiro Masui (University of Tokyo) presents Japan as a Tax Treaty Partner at UConn today as part of its Tax Lecture Series. Here is the abstract: Given the weight of the Japanese economy in a global market, it is increasingly...

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WSJ: Tax Consequences of Forgiveness of Law Student Loans

Posted on April 23, 2008
Today's Wall Street Journal Tax Report, by Martin A. Vaughan: Law students, be civic minded ... but also be tax wise. Yale Law School last week announced it is expanding its student-loan-forgiveness program to include students in public-service jobs making...

Pozen: Hidden Foreign Aid

Posted on April 23, 2008
David Pozen (Heyman Fellow, Yale Law School) has published Hidden Foreign Aid, 8 Fla. Tax Rev 641(2007). Here is the abstract: Whether the U.S. government should be allowed to claim credit for the private philanthropy of its citizens is a...

SUNY-Buffalo Dean Opposes Three New State-Funded NY Law Schools

Posted on April 23, 2008
The New York state budget includes $50 million to develop law schools in Binghamton, Long Island, and Rochester (ABA Journal & Newsday): The Rochester school would be affiliated with St. John Fisher College, a private school in suburban Pittsford, while...

Today Is Tax Freedom Day�

Posted on April 23, 2008
Today is the Tax Foundation's Tax Freedom Day� -- the date on which Americans will have worked long enough to have earned enough money to pay this year's tax obligations at the federal, state and local levels. April 23 is...

IRS: Losses on Defaulted Mortgages = Ordinary, Not Capital

Posted on April 23, 2008
The IRS yesterday withdrew proposed regulations that treated mortgage loans as capital assets and thereby restricted the deductibility of losses caused by mortgage defaults: On August 7, 2006, the Treasury Department and the IRS published ... proposed regulations � 1...

Tax Angle in Smart People

Posted on April 23, 2008
The movie Smart People has a tax angle: the daughter (Ellen Page) of the main character (Dennis Quaid) wants to donate the clothes of her deceased mother to charity for the tax deduction. She ultimately brings the clothes to Goodwill...

Call for Tax Papers: Stanford Law & Policy Review

Posted on April 22, 2008
The Stanford Law & Policy Review has issed a call for papers for its upcoming symposium on Closing the Tax Gap: We welcome your submission on any subject related to tax collection and compliance, including but not limited to tax...

More on Single Member LLCs as S Corp Shareholders

Posted on April 22, 2008
Following up on yesterday's post by Christopher Hoyt (Missouri-Kansas City) on new IRS rulings approving single-member LLCs as eligible shareholders of a Subchapter S corporation: Alice Abreu (Temple), Brant Hellwig (South Carolina), and several other commentators share their thoughts here.

9th Circuit: Taxpayer Must File Joint Return to Get Innocent Spouse Relief

Posted on April 22, 2008
The Ninth Circuit yesterday upheld the Tax Court's holding that innocent spouse relief under � 6105 only is available if a taxpayer has filed a joint return for the year in question. Christensen v. Commissioner, No. 06-71881 (9th Cir. 4/21/08),...

Taxation of Virtual Worlds in Fox Trot

Posted on April 22, 2008
Check out the comic FoxTrot's funny take on the taxation of virtual worlds. (Hat Tip: Leandra Lederman.)

The Ideological Component of Judging in the Taxation Context

Posted on April 22, 2008
Nancy C. Staudt (Northwestern), Lee Epstein (Northwestern) & Peter J. Wiedenbeck (Washington University) have published The Ideological Component of Judging in the Taxation Context, 84 Wash. U. L. Rev. 1797 (2006). Here is the abstract: One of the most enduring...

Government Wins Second Big LILO Tax Shelter Case

Posted on April 22, 2008
The Department of Justice announced yesterday that it has won a major LILO tax shelter case involving Fifth Third Bancorp in Cincinnati (Fifth Third Bancorp v. United States, No. 1:05CV350 (S.D. OH 4/18/08)): A jury in Cincinnati ruled on Friday...

Gergen Leaves Texas for UC-Berkeley

Posted on April 22, 2008
A late addition to my list of 2008-09 Tax Prof Moves: Mark P. Gergen, The Fondren Foundation Centennial Chair for Faculty Excellence at Texas, has accepted a senior offer at UC-Berkeley. As many readers of this blog know, Mark is...

Is Moneyball Pass�?

Posted on April 22, 2008
As long time readers of this blog know, I have an interest (obssession?) in the application of objective metrics, � la Michael Lewis's wonderful Moneyball book, in measuring law school and law professor performance. (See links below the fold.). But...

Fleischer: Two and Twenty: Taxing Partnership Profits in Private Equity Funds

Posted on April 22, 2008
Victor Fleischer (Illinois) has published Two and Twenty: Taxing Partnership Profits in Private Equity Funds, 83 N.Y.U. L. Rev. 1 (2008). Here is the abstract: Private equity fund managers take a share of the profits of the partnership as the...

Lovenheim: The Impact of Cross-Border Cigarette Smuggling on Tax Revenues

Posted on April 22, 2008
Michael F. Lovenheim (Stanford Institute for Economic Policy Research) has published How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling, 61 Nat'l Tax J. 7 (20080. Here is the abstract: This paper uses data on...

TaxProf Blog Weekend Roundup

Posted on April 21, 2008
Saturday: 30-Year IRS Agent Sentenced to One Year in Prison in Tax Fraud Case Capital Gains on the Presidential Campaign Trail Industry Group Blasts I-File Tax Lawyers Are More "Productive" Than Tax Profs Angry Bear: Eliminate the Charitable Deduction Sunday:...

Supreme Court Denies Certiorari in Murphy

Posted on April 21, 2008
As expected (see here), the Supreme Court today denied certiorari in Murphy v. IRS, 493 F.3d 170 (D.C. Cir. 7/3/07). Ms. Murphy's counsel issued this press release, claiming that the D.C. Circuit panel agreed to rehear its initial decision because...

Zolt Presents Inequality, Collective Action, and Taxing and Spending Patterns of State & Local Governments Today at Harvard

Posted on April 21, 2008
Eric Zolt (UCLA) presents Inequality, Collective Action, and Taxing and Spending Patterns of State and Local Governments at Harvard today as part of its Faculty Workshop Series. Here is the abstract: Scholars have examined how inequality influences the development of...

Hoyt: IRS Says Single-Member LLC Can Be S Corp Shareholder

Posted on April 21, 2008
Christopher R. Hoyt (Missouri-Kansas City) shared with the TaxProf E-Mail Discussion Group his analysis of three private letter ruliongs released by the IRS on Friday (April 14, 2008): PLR 200816002, 200816003, and 200816004 (Jan. 14, 2008). He has agreed to...

Yamamoto: Banning Laptops in the Classroom: Is it Worth the Hassles?

Posted on April 21, 2008
Tax Prof Kevin Yamamoto (South Texas) has posted Banning Laptops in the Classroom: Is it Worth the Hassles?, 57 J. Leg. Educ. ___ (2007), on SSRN. Here is the abstract: Over the last several years law school classrooms have seen...

NY: Coin-Operated Dog Wash Subject to Sales Tax

Posted on April 21, 2008
The New York State Department of Taxation and Finance, Office of Tax Policy Analysis, Taxpayer Guidance Division, has issued Advisory Opinion TSB-A-08(17)S (3/19/08): Petitioner's newly constructed laundromat facility is also equipped with a coin-operated dog washing machine...

Aprill: Yale's New Public Interest Loan Forgiveness Program Highlights Need for IRS Guidance on Tax Consequences to Students

Posted on April 21, 2008
On Friday, I blogged Yale's announcement that it would forgive student loans of its graduates earning $60,000 or less per year. Tax Prof and Associate Dean Ellen P. Aprill (Loyola-L.A.) explains the tax issues arising from Yale's and other law...

Birthday as (Athletic) Destiny

Posted on April 21, 2008
Growing up in Boston, my goal was to play first base for the Red Sox. After a mediocre high school and college career, I hung up the spikes for good. It turns out the my failing owed more to my...

Bush to Use IRS to Get Back at Jon Stewart

Posted on April 21, 2008
Check out (beginning at the 2:00 mark) how George W. Bush (Will Ferrell) plans to use the IRS to get even with Jon Stewart for his insults through the years:

Hilden: Why Every Law Student Should Get an M.B.A. As Well

Posted on April 21, 2008
The Case for Combining Law School with Business School: Five Key Reasons to Think Very Seriously About the Option (FindLaw), by Julie Hilden: I would advise virtually every law student to concurrently earn an MBA. In this column, I'll set...

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