Taxation & Estate Planning

Grewal: Supreme Court Podcast: Boulware v. United States

Posted on April 13, 2008
Andy Grewal (Skadden, Washington, D.C.) has posted Supreme Court Podcast: Boulware v. United States on SSRN. Here is the abstract: Can you go to jail for tax evasion even when you don't owe the government anything in taxes? In other...

Top 5 Tax Paper Downloads

Posted on April 13, 2008
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper has climbed to #161 on the all-time tax paper downloads list (out of 5,036 tax papers): 1. [351 Downloads]...

Mobblog on What Kind of Institution Do We Want A Law School To Be?

Posted on April 13, 2008
The Madisonian's mobblog on What Kind of Institution Do We Want A Law School To Be? has come to an end, after a number of fascinating entries: Erwin Chemerinsky, A Law School for the 21st Century (4/6/08) Mike Madison, Law...

Tax Foundation: U.S. Business Tax System Is Out of Line Internationally

Posted on April 13, 2008
The Tax Foundation has published The Economic Consequences of Being Left Behind: A U.S. Business Tax System that is Out of Line Internationally, by Robert Carroll: The costly nature of the U.S. business tax system was underappreciated during the late...

To access this complete feed in the blog feed reader login or register for free.

Taxing Entrepreneurial Income

Posted on April 12, 2008
Magnus Henrekson (Research Institute of Industrial Economics) & Tino Sanandaji (University of Chicago, Irving B. Harris Graduate School of Public Policy Studies) have posted Taxing Entrepreneurial Income on SSRN. Here is the abstract: Taxation theory rarely takes entrepreneurship into consideration...

Mirkay: The Nondiscrimination Principle in § 501(c)(3)

Posted on April 12, 2008
Nicholas A. Mirkay (Widener) has posted Is It "Charitable" to Discriminate? The Necessary Transformation of Section 501(c)(3) Into the Gold Standard for Charities, 2007 Wis. L. Rev. 45, on SSRN. Here is the abstract: With federal subsidies to charitable organizations...

Analysis of House & Senate Housing Tax Bills

Posted on April 12, 2008
House: Press Release and Legislative Documents Senate: Press Release Center on Budget and Policy Priorities: Ways and Means Committee Housing Tax Package Improves Significantly On Senate Version: But Addressing the Foreclosure Crisis Will Require Other Measures, by Aviva Aron-Dine, Barbara...

Video of Q&A With Robert Morse, U.S. News Rankings Guru

Posted on April 12, 2008
Video of the hour-long ABA-sonsored Q&A with Robert Morse, the impresario of the U.S. News & World Report law school rankings, is available here. Update: For a summary of Morse's comments, see here.

Prof Worked for "D.C. Madam"

Posted on April 12, 2008
Professor for Hire (Inside Higher Ed), by Andy Guess: Readers of The Washington Post were treated on Thursday to the latest salacious details of the ?D.C. Madam? trial, a federal racketeering case in which prosecutors are attempting to prove that...

CB&PP: A State-by-State Analysis of Income Trends

Posted on April 11, 2008
The Center on Budget & Policy Priorities has published Pulling Apart A State-by-State Analysis of Income Trends, by Jared Bernstein, Elizabeth McNichol & Andrew Nicholas: Ratio: Incomes of Top Fifth of Families Compared to Incomes of Bottom Fifth of Families:

House Proposes Seven Tax Code Changes to Help Small Business

Posted on April 11, 2008
The House Committee on Small Business yesterday held a hearing on Modernizing the Tax Code: Updating the Internal Revenue Code to Help Small Businesses Stimulate the Economy (see the video of the hearing on YouTube). In connection with the hearing,...

The Philosophy of Colonization Underlying Taxation Imposed Upon Tribal Nations

Posted on April 11, 2008
Angelique EagleWoman (Hamline) has posted The Philosophy of Colonization Underlying Taxation Imposed Upon Tribal Nations within the United States, 43 Tulsa L. Rev ___ (2007). Here is the abstract: Tribal Nations are inherently sovereign by internal definition as well as...

Bush, Cheney Release 2007 Tax Returns

Posted on April 11, 2008
President George Bush and Vice President Dick Cheney today released their 2007 tax returns. Here are some details (and how they compare to Hillary Clinton and Barack Obama's returns): Bush Press Release Cheney Press Release Associated Press CNN Reuters USA...

Chicago Pulls Internet Access Out Of Its Law School Classrooms

Posted on April 11, 2008
U of C Law School Takes Classrooms Out of the Internet Age (Chicago Daily Law Bulletin), by Jerry Crimmins: The University of Chicago Law School has removed Internet access in most of its classrooms because of a growing problem of...

Mehrotra Presents A History of the National Tax Association Today at Cincinnati

Posted on April 11, 2008
Ajay Mehrotra (Indiana-Bloomington) presents From Programmatic Reform to Social Science Research: A Brief History of the National Tax Association at Cincinnati today as part of its Faculty Workshop Series. Here are excerpts from the Conclusion: The history of the NTA...

Drug Testing for Tax Profs?

Posted on April 11, 2008
Many Academics Use Drugs to Enhance Their Brain Power, Survey Suggests (Chronicle of Higher Education), by Richard Monastersky: In an online survey of 1,400 readers, Nature found that 20% had taken pharmaceuticals for the nonmedical purpose of improving their concentration,...

Associate Dean Apologizes for Sending Pornographic Email to Faculty Member

Posted on April 11, 2008
Associate Dean Apologizes for Sending Pornographic Email to Faculty Member, Who Was Denied Tenure After Complaining About It (Chronicle of Higher Education), by Andrew Mytelka: An associate dean at New Mexico State University who was accused of sending pornographic e-mail...

Zelinsky: Clintons Made $100m Since 2000, So Why Must Taxpayers Pay $2m/Year for Post-Presidential Perks?

Posted on April 11, 2008
Edward A. Zelinsky (Cardozo) has posted Feel My Pain: The Federal Taxpayers? Subsidy of Bill Clinton on the Oxford University Press Blog: The Clintons? tax returns raise one further issue which also requires public discussion: The federal subsidy the Clintons...

Thorndike: Why We Should Care About a Presidential Candidate's Tax Returns

Posted on April 11, 2008
Joseph J. Thorndike (Contributing Editor, Tax Analysts) has published Private Returns, Public Rewards: The Politics of Tax Records on the Tax History Project web site: Should we care [about the tax returns of Presidential candidates]? Well, yes. And not just...

Tax Consequences of Law School Swag

Posted on April 10, 2008
Paul Horwitz (Alabama) has a great post on Law School Swag: One thing I haven't seen addressed much is what I'll call "law swag." ... I'm talking about the stuff we law professors get just about every time we visit...

Auerbach Presents Long-Term Objectives for Government Debt Today at NYU

Posted on April 10, 2008
Alan J. Auerbach (UC-Berkeley, Department of Economics) presents Long-Term Objectives for Government Debt at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. The co-convenors are Daniel Shaviro (NYU) & Mihir Desai (Harvard Business School)...

Senate Holds Holds Hearing Today on Tax-Related Identity Theft

Posted on April 10, 2008
The Senate Finance Committee holds a hearing today on Identity Theft: Who?s Got Your Number? Here are the witnesses scheudled to testify: Douglas H. Shulman (IRS Commissioner), accompanied by Linda Stiff (IRS Deputy Commissioner for Services and Enforcement) Nina Olson...

Soled & Ventry: Using Shame to Close the Tax Gap

Posted on April 10, 2008
A Little Shame Might Just Deter Tax Cheaters (USA Today), by Jay A. Soled (Rutgers Business School) & Dennis J. Ventry, Jr. (American): Eliot Spitzer isn't the only john being shamed these days. Around the country, campaigns such as "Johns...

Ways & Means Passes Two Tax Bills

Posted on April 10, 2008
The Housing Assistance Tax Act of 2008 (H.R. 5720) passed yesterday by a vote of 35-5: Assistance for Home Buyers and Home Owners First-time home buyer credit of 10% of purchase price (up to $7,500), repayable over 15 years. Phases...

Anderson: Revisiting the Imperial Scholar: Market Failure on Law Review?

Posted on April 10, 2008
Rachel Anderson (UNLV) has posted Revisiting the Imperial Scholar: Market Failure on Law Review? on SSRN. Here is the abstract: This article argues for reforms in the institution of student-run law reviews. Specifically, it calls for an increased understanding of...

Zelinksy & Denning Continue Debate on Application of Dormant Commerce Clause to Discriminatory State Taxation

Posted on April 10, 2008
Edward A. Zelinsky (Cardozo) and Brannon P. Denning (Cumberland) continue their debate (previously blogged here) on the application of the dormant commerce clause to discriminatory state taxation in a colloquy published in the Mississippi Law Journal: Brannon P...

Gerzog: Families for Tax Purposes: What About the Steps?

Posted on April 10, 2008
Wendy C. Gerzog (Baltimore) has posted Families for Tax Purposes: What About the Steps?, 41 U. Mich. J.L. Reform ___ (2008), on SSRN. Here is the abstract: At least 4.4 million families in the U.S. are blended ones that include...

Schoolhouse Rock

Posted on April 09, 2008
Schoolhouse Rock: Some Law Schools Are Shaking Up Their Curricula, Inspired by the Nation That a Legal Education Should Teach Students What Lawyers Really Do (The American Lawyer Student Edition (Spring 2008)), by Anne Marie Borrego: When [Tax Prof] David...

Caron Presents The Story of Murphy: A New Front in the War on the Income Tax Today at Toronto

Posted on April 09, 2008
I am presenting The Story of Murphy: A New Front in the War on the Income Tax at the University of Toronto today as part of the James Hausman Tax Law and Policy Workshop Series: This paper is a draft...

A "Gang Tax"

Posted on April 09, 2008
The Feakonomics Blog ciriticizes New York's new bill outlawing gangs: A few days ago, New York?s State Senate passed a bill making it illegal to recruit someone into a street gang. In the never-ending fight by city officials and legislators...

Bloggers, promote your law blog by nominating your blog for inclusion in USLaw.com's Law Blog Directory and RSS Reader. Benefits described.