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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

Reaman Leaves IRS for Nixon Peabody

Posted on January 30, 2008
Susan P. Reaman, a thirty-year IRS veteran and most recently Branch Chief, Incentives Branch, IRS Office of Associate Chief Counsel, Passthroughs and Special Industries, has joined the Washington, D.C. office of Nixon Peabody as Counsel in the Syndication Group...

Newman Posts Tax Papers on SSRN

Posted on January 30, 2008
Joel S. Newman (Wake Forest) has posted several tax papers on SSRN: Baseball Autographs, 116 Tax Notes 1078 (2007) CHAMP: How the Tax Court Finessed a Bad Statute, 116 Tax Notes 887 (2007) Gilmore v. United States: The Divorce, 116...

Law School Cannibalism

Posted on January 30, 2008
Brian Tamanaha (St. John's) has unearthed a wonderful 1927 speech at the AALS annual meeting by Thomas Reed Powell (Harvard), The Recruiting of Law Teachers, 13 A.B.A. J. 69 (Jan. 1927): Robbing each other's hen-roosts is facilitated by the graduation...

Tax Profs Debate Proper Tax Treatment of Furniture Giveaway to Red Sox Fans: Income or Purchase Price Reduction?

Posted on January 30, 2008
On Monday, I blogged the IRS's recent ruling concluding that customers who purchased furniture last spring and had their entire purchase price refunded after the Red Sox won the 2007 World Series did not have income and instead received a...

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The Two Sides of Law School

Posted on January 30, 2008
Check out this video on The Two Sides of Law School from a Utah law student:

The Case For Raising Taxes On Canada's Rich

Posted on January 30, 2008
The Canadian Centre for Policy Alternatives haspublished Why Charity Isn't Enough: The Case For Raising Taxes On Canada's Rich. From the press release: Canada should raise federal personal income tax rates on the rich to close the growing income gap....

Senate Holds Hearing Today on Shulman's Nomination to be IRS Commissioner

Posted on January 29, 2008
The Senate Finance Committee held a hearing at 10:00 a.m. this morning on Douglas H. Shulman's Nomination to Become the Commissioner of Internal Revenue: Webcast Testimony of Douglas H. Shulman For prior TaxProf Blog coverage, see: President Bush Signs Bill...

Becker & Posner on Why Are Tax Burdens So Different in Different Developed Countries?

Posted on January 29, 2008
Richard Posner and Gary Becker debate Why Are Tax Burdens So Different in Different Developed Countries?

Selling Shares in Tax Profs?

Posted on January 29, 2008
Interesting article in Slate: Bullpen Market: A Minor-League Pitcher Named Randy Newsom Is Selling Shares of His Future Earnings, by Josh Levin: Yesterday, I bought a professional baseball player. It only took a minute. I surfed over to Real Sports...

Tax Portions of President Bush's State of the Union Address Last Night

Posted on January 29, 2008
Tax provisions in last night's State of the Union Address by President Bush: In the long run, Americans can be confident about our economic growth. But in the short run, we can all see that growth is slowing. So last...

Joint Tax Committee Unveils Upgraded Website

Posted on January 29, 2008
The Joint Committee on Taxation yesterday unveiled its re-designed website: We have redesigned this site to offer more convenient access to our information, materials, and resources. Many new pages have been added to afford different paths and ways to logically...

NY Times Returns to the Use of Clickers in Class

Posted on January 29, 2008
Regular readers of this blog know that I have taken a middle position in the classroom laptop wars, arguing that professors should neither allow untrammeled student use of laptops nor attempt to ban them. Instead, I argue in Taking Back...

Kleinbard Presents Inside the JCT Revenue Estimating Process Today at NYSBA Annual Meeting

Posted on January 29, 2008
Edward Kleinbard, Chief of Staff of the Joint Committee on Taxation, presented Inside the JCT Revenue Estimating Process today at the New York State Bar Association Annual Meeting. For a list of the panels, see the program. Other recent Joint...

NYSBA Issues Tax Reports

Posted on January 29, 2008
The New York State Bar Association Tax Section has issued several tax reports: Report Recent and Proposed Statutory Changes to Tax Return Preparer Penalty Rules of Internal Revenue Code Section 6694 and Related Issues (No. 1146) Nexus Requirements for Imposition...

What Would It Take For You To Go To Arizona State (#51) Rather Than Georgetown (#14)? 57% Say $100,000

Posted on January 29, 2008
A Pre-Law Discussion Board poll of Say You Get Into a U.S. News Top 14 Law School, How Much Would a Tier 2 Have to Pay You to Attend? (119 respondents): 3.4% Nothing (4 votes) 3.4% Half tuition scholarship (4)...

Tax Deductible Girl Scout Cookies

Posted on January 28, 2008
From the Girl Scouts web site: Q: Is the purchase of Girl Scout Cookies tax-deductible? A: No and Yes. No, if the customer keeps the cookies. Individuals who buy Girl Scout Cookies and take the cookies home, or consume them,...

Babe Ruth's Nephew Convicted in IRS Tax Scam

Posted on January 28, 2008
George Herman Ruth, 54, the nephew and namesake of baseball Hall-of-Famer Babe Ruth, was convicted by a federal district court jury in New Jersey of scheming to defraud the IRS of $360,000 by preparing fictitious tax returns while already serving...

61st Annual USC Law Tax Institute Begins Today in L.A.

Posted on January 28, 2008
The three-day 61st Annual USC Law Tax Institute kicks off today in Los Angeles. Harry L. ?Hank? Gutman, director of KMPG?s Tax Governance Institute, delivers the keynote address today on Legislative Preview: Looking Ahead at Corporate Taxation in 2009-10...

Tax News Roundup

Posted on January 28, 2008
Associated Press: Huckabee Touts "Fair Tax" in Florida, by Melissa Nelson Prosecution Rests in Snipes Trial Wrong Tax Documents Mailed to 2.7 Million Social Security Recipients Center on Budget & Policy Priorities: An Analysis of the Rebate Proposal in the...

The Most Overrated Law Schools: A Student Perspective

Posted on January 28, 2008
A Pre-Law Discussion Board poll of the Most Overrated Law School Among the Top 14 in U.S. News & World Report (259 respondents): Penn: 19.3% (50 votes) (#6 in U.S. News) Cornell: 14.3% (37) (#13) Georgetown: 13.9% (36) (#14) Duke:...

IRS: Furniture Giveaway to Red Sox Fans Tied to World Series Victory Treated as Purchase Price Reduction, Not Income

Posted on January 28, 2008
I previously blogged (here and here) the tax consequences of the latest example of refunds tied to a local sports team's success: Jordan's Furniture in Boston ran a "Monster" promotion promising that customers who purchased furniture between March 7 and...

The Role of Tax Blogs in Tax Administration

Posted on January 28, 2008
Interesting article in this week's Tax Notes, Tax Press Plays Crucial Role in IRS Communications Strategy, Korb Says, by Kristen A. Parillo, 118 Tax Notes 478 (1/28/08): The tax press has played an increasingly important role in the IRS's communications...

The Effects of Taxes and Transfers on Income and Poverty in the U.S.

Posted on January 28, 2008
The U.S. Census Bureau has released The Effects of Taxes and Transfers on Income and Poverty in the United States: 2006. Here is the abstract: These estimates of income and poverty for various demographic groups use a series of alternative...

TaxProf Blog Weekend Roundup

Posted on January 28, 2008
Saturday: Bad Student Evaluations in Tax Courses Newman on Baseball Autographs and the Tax Law Forman Posts Two Papers on SSRN Sunday: Top 5 Tax Paper Downloads Tax Court Accepts Doctor's Expert Testimony That Taxpayer Was "Pathological Gambler" in Face...

Top 5 Tax Paper Downloads

Posted on January 27, 2008
There is a lot of movement in 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 #3, #4, and #5: 1. [169 Downloads] The Carried...

Tax Court Accepts Doctor's Expert Testimony That Taxpayer Was "Pathological Gambler" in Face of IRS Objection Based on Wikipedia

Posted on January 27, 2008
The Tax Court last week found that a taxpayer had adequately substantiated $2.5 million in casino gambling losses over a three-year period. Gagliardi v. Commissioner, T.C. Memo. 2008-10 (1/24/08). The case is remarkable both for the sad picture it paints...

Lipman Posts Three Tax Papers

Posted on January 27, 2008
Francine J. Lipman (Chapman) has posted three tax papers on SSRN: Improving the Principal Residence Disaster Relief Provisions, 66 Tax Notes 859 (1995) Recent Proposals to Redesign the EITC: A Reply to an Economist's Response, 62 Tax Notes 1175 (1994)...

OSJCL Amici: Views from the Field

Posted on January 27, 2008
My friend Doug Berman (Ohio State) of our hugely successful Sentencing Law & Policy Blog has launched a new website in conjunction with the Ohio State Journal of Criminal Law, OSJCL Amici: Views from the Field: [Views from the Field...

Bad Student Evaluations in Tax Courses

Posted on January 26, 2008
The following student evaluation at the University of Georgia has sparked a lot of commentary: [Professor X] is a complete asshole. I hope he chokes on a dick, gets AIDS and dies. To hell with all gay teachers who are...

Newman on Baseball Autographs and the Tax Law

Posted on January 26, 2008
Joel S. Newman (Wake Forest) has posted Baseball Autographs, 116 Tax Notes 1078 (2007), on SSRN. Here is the abstract: The story of the major league baseball players who allegedly failed to report income from the sale of their autographs...

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