TaxProf Blog: Taxation & Estate Planning

Home -> Law Blog Directory -> Taxation & Estate Planning Blogs

OR PHONE (866) 635-1838 for Bankruptcy Help, (866) 635-6190 for Divorce,
(866) 635-2689 for Personal Injury or (866) 635-9402 for Criminal Defense

Find a Local Lawyer

Bankruptcy (866) 635-1838
Divorce (866) 635-6190
Personal Injury (866) 635-2689
Criminal Defense (866) 635-9402

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

Government Launches Crackdown on Tax Protesters

Posted on February 21, 2008
Interesting article on Bloomberg: Government Mounting Crackdown on "Tax Deniers" The U.S. Justice Department, on the heels of a split verdict in its tax evasion prosecution of actor Wesley Snipes, is planning a crackdown on the so-called tax protester movement...

IRS Issues Guidance on § 162(m) Performance-Based Compensation

Posted on February 21, 2008
Following up on last week's post on PLR 200804004 (1/25/2008): The IRS today released an advance copy of Rev. Rul. 2008-13, 2008-10 I.R.B. ___ (3/10/08): The ruling holds that compensation paid to an executive is not qualified performance-based compensation for...

Does Obama Want a Trillion-Dollar Global Tax?

Posted on February 21, 2008
Interesting article in U.S. News & World Report: Does Obama Want a Trillion-Dollar Global Tax?, by James Pethokoukis: Back in December, Obama sponsored the "Global Poverty Act," a bill that proposed the following: To require the President to develop and...

Rosenzweig Presents Taxation, Risk and Derivatives: Does an Income Tax Subsidize Hedge Funds?

Posted on February 21, 2008
Adam Rosenzweig (Washington University) presents Taxation, Risk and Derivatives: Does an Income Tax Subsidize Hedge Funds? at Northwestern today as part of its Advanced Topics in Taxation Series organized by Charlotte Crane. Here is the Conclusion: This article has begun...

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

Galle Presents Tax Fairness Today at NYU

Posted on February 21, 2008
Brian Galle (Florida State) presents Tax Fairness at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. Here is the abstract: This Article argues that, contrary to the consensus of economists and many legal scholars,...

Giertz on The Elasticity of Taxable Income over the 1980s & 1990s

Posted on February 21, 2008
Seth H. Giertz (Tax Analysis Division, Congressional Budget Office) has published The Elasticity of Taxable Income over the 1980s and 1990s, 60 Nat'l Tax J. 743 (2007). Here is the abstract: Taxable (and broad) income elasticities are estimated using tax...

More on Law Prof Blog Rankings

Posted on February 21, 2008
Following up on Tuesday's post on Law Prof Blog Rankings, which lists the Top 30 Law Prof Blogs by traffic over the past twelve months (by both visitors and page views): J. Robert Brown, Jr. (Denver) has posted Of Empires,...

Cowan on Taxing and Regulating College and University Endowment Income

Posted on February 21, 2008
Mark J. Cowan (Boise State University, College of Business and Economics) has posted Taxing and Regulating College and University Endowment Income: The Literature's Perspective on SSRN. Here is the abstract: College and university endowments have reported outstanding investment returns in...

Does This Sound Like Your Job?

Posted on February 21, 2008
Interesting article in the Wall Street Journal: A Modern Conundrum: When Work's Invisible, So Are Its Satisfactions, by Jared Sandberg: "Not only is work harder to measure but it's also harder to define success," says Homa Bahrami, a senior lecturer....

Ryan on Restoring Progressivity in the Tax and Spending Programs for Higher Education

Posted on February 21, 2008
Kerry A. Ryan (St. Louis) has published Access Assured: Restoring Progressivity in the Tax and Spending Programs for Higher Education, 38 Seton Hall L. Rev. 1 (2008). Here is the Conclusion: Attending college is more important and more expensive than...

Michel & Thornton on Tax crimes: has the Bright Line Moved?

Posted on February 20, 2008
Scott D. Michel (Caplin & Drysdale, Washington, D.C.) & Justin A. Thornton (Law Offices of Justin Thornton, Washington, D.C.) have published an article on the KPMG tax shelter cases: Tax Crimes: Has the Bright Line Moved? Here is the Conclusion:...

Actor Nicolas Cage Faces Off With IRS, Files Tax Court Petition Over Disallowed $3.3 Million Deduction for Personal Expenses

Posted on February 20, 2008
Actor Nicolas Cage has filed a Tax Court petition (No. 934-08) contesting the IRS's determination that he personally owes $814,000, and his Saturn Productions of Los Angeles company owes $988,000, in taxes, interest, and penalties for 2002-2004. From Forbes: The...

Tax Prof Michael Livingston Is Running for Congress

Posted on February 20, 2008
Tax Prof Michael A. Livingston (Rutgers-Camden) is running for Congress in Pennsylvania's Second District. From the press release: As a professional educator and nonpartisan policy expert, I will seek practical solutions to problems and bring Philadelphia the quality of representation...

Fleischer Presents Charitable Justice Today at Chicago-Kent

Posted on February 20, 2008
Miranda Fleischer (Illinois) presents Charitable Justice at Chicago-Kent today as part of its Faculty Workshop Series. Here is the abstract: Distributive justice scholars generally tell one of two stories about philanthropy. One is that much giving benefits the middle- and...

Lederman Presents A Proposal to Make the Tax Court More Judicial Today at Michigan

Posted on February 20, 2008
Leandra Lederman (Indiana) presents Tax Appeal: A Proposal to Make the U.S. Tax Court More Judicial, 86 Wash. U. L. Rev. ___ (2008), at Michigan today as part of its Tax Policy Workshop Series. Here is the abstract: Accountability is...

Aprill Presents Tax Strategy Patents Today at SMU

Posted on February 20, 2008
Ellen P. Aprill (Loyola-LA) presents Responding to Tax Strategy Patents today as the inaugural speaker in SMU's Tax Policy Colloquium Series. Here is the abstract: Recently, patents for tax strategies have drawn attention from Congress, tax policymakers, the press and...

Wagner & Elder on Revenue Cycles and Rainy Day Funds

Posted on February 20, 2008
Gary A, Wagner & Erick M. Elder (both of University of Arkansas-Little Rock, Department of Economics & Finance) have published Revenue Cycles and the Distribution of Shortfalls in U.S. States: Implications for an "Optimal" Rainy Day Fund, 60 Nat'l Tax...

Giving to Colleges Increased 6.3% in 2007, to Record $29.5 Billion

Posted on February 20, 2008
The Council for Aid to Education reports in its annual Voluntary Support of Education Survey that private giving to colleges grew by 6.3% in 2007 to a record $29.5 billion. The rich continue to get richer, with the Top 20...

LexisNexis Publishes Partnership Taxation, 2d Edition

Posted on February 20, 2008
On behalf of LexisNexis and the Graduate Tax Series Board of Editors (Ellen Aprill (Loyola-L.A.), Elliott Manning (Miami), Philip Postlewaite (Northwestern) & David Richardson (Florida)), I am delighted to announced the publication of the second edition of Partnership Taxation, by...

Another Front in the Laptops in the Classroom Wars

Posted on February 20, 2008
Interesting piece in Inside Higher Ed: Let?s consider two recent, related pieces in the University of Miami newspaper. The first announces the appearance, in selected classrooms, of a new technology called Synchroneyes. ... Synchroneyes marks a major escalation in the...

Kaplan on The New Parameters of Funding a Grandchild's College Education

Posted on February 20, 2008
Richard L. Kaplan (Illinois) has posted Back to School: The New Parameters of Funding a Grandchild's College Education, J. Retirement Plan., pp. 25-36, Jan.-Feb. 2008, on SSRN. Here is the abstract: This article examines several different mechanism for funding college...

3d Circuit Reverses Tax Court, Revitalizes Chevron Deference in Tax Cases

Posted on February 19, 2008
In a major decision, the Third Circuit last Friday reversed the Tax Court's decision in Swallows Holding, Ltd. v. Commissioner, 126 T.C. 96 (2006), which had invalidated Treas. Reg. § 1.882-4(a)(3)(i). The Third Circuit held that the Tax Court had...

Lokken on Effects of Losses on the Credit for Foreign Income Taxes

Posted on February 19, 2008
Lawrence Lokken (Florida) has posted Effects of Losses on the Credit for Foreign Income Taxes on SSRN. Here is the abstract: Under US tax law, a US resident (e.g., a domestic corporation) is allowed credit against US tax for foreign...

Fall 2007 Law School Enrollment Data

Posted on February 19, 2008
The ABA Section on Legal Education and Admission to the Bar has released Fall 2007 Law School Enrollment Statistics: Total Law School Enrollment: 149,745 (up 0.7% from 2006) Total J.D. Enrollment: 141,433 (up 0.3%) Male: 75,383 (53.2%) (up 0.6%); Female:...

Angry Bear Critiques Avi-Yonah's Why Tax the Rich? Efficiency, Equity, and Progressive Taxation

Posted on February 19, 2008
The Angry Bear has a detailed, three-part critique of Reuven S. Avi-Yonah's article, Why Tax the Rich? Efficiency, Equity, and Progressive Taxation, 111 Yale L.J. 1391 (2002). See Part I, Part II, Part III.

Pastor Again Asks Followers to Pray for Death of Critics Who Filed IRS Complaint Over His Endorsement of Huckabee

Posted on February 19, 2008
In August, I blogged Pastor Supports Huckabee for President, Asks Followers to Pray for Death of Critics Who Filed Complaint with IRS Over His Political Activities. The L.A. Times reports that Pastor Again Asks Prayers for Demise of Group's Leaders:....

David Cay Johnston Presents Public Lecture Today at Seton Hall

Posted on February 19, 2008
David Cay Johnston presents a public lecture on Will Your Legal Job Be Outsourced? Why Are Lawmakers Giving Tax Breaks for Outsourcing? at Seton Hall today at 5:00 p.m.. The speech is hosted by Frank Pasquale, the Student Bar Association,...

Ballard & Lee on Internet Purchases, Cross-Border Shopping, and Sales Taxes

Posted on February 19, 2008
Charles L. Ballard (Michigan State University, Department of Economics) & Jaimin Lee (Korea Transport Institute) have published Internet Purchases, Cross-Border Shopping, and Sales Taxes, 60 Nat'l Tax J. 711 (2007). Here is the abstract: Using data from the Current Population...

Law Prof Blog Rankings

Posted on February 19, 2008
In Are Scholars Better Bloggers?, 84 Wash. U. L. Rev. 1025 (2006), my introduction to our symposium on Bloggership: How Blogs Are Transforming Legal Scholarship, I measured the performance of our participants and their blogs under these metrics: Citation Counts...

TaxProf Blog Weekend Roundup

Posted on February 18, 2008
Saturday: Alstott on Equal Opportunity and Inheritance Taxation Death of Dean Weiner The Law of Deferred Income Recognition for the Members of Agricultural Cooperatives Zelinsky on Employer Mandates and ERISA Preemption Sunday: Opposition Grows to NY "Crack Tax" Top 5...

Previous | Next

Related Law Bulletins

New Baptist Covenant Blog
Last week, I pointed to the New Baptist Convenant website, now onl...

The Mexico Trucker Blog
I've written before about the perceived problems with relaxed rest...