There is a lot of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new #1 paper and new papers debuting at #4 and #5:

1.  [262 Downloads]  The Case for For-Profit Charities, by Anup Malani (Chicago) & Eric A. Posner (Chicago)  [blogged here]

2.  [129 Downloads]  Jewish Perspecitves on the Ethics of Tax Evasion, by Robert W. McGee (Barry University, Andreas School of Business) & Gordon Cohn (City University of New York, Stan Ross Department of Accountancy)  [blogged here]

3.  [118 Downloads]  The Federal Income Tax Consequences of the Bobble Supreme Phenomenon, by Leandra Lederman (Indiana)  [blogged here]

4.  [96 Downloads]  Super-Recognition and the Return-to-Sender Exception: The Federal Income Tax Problems of Liquidating the Family Limited Partnership, by Samuel A. Donaldson (Washington)  [blogged here]

5.  [71 Downloads]   Substance Over Form? Phantom Regulations and the Internal Revenue Code, by Andy Grewal (Mayer, Brown, Rowe & Maw, Washington, D.C.)  [blogged here]