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Cafeteria Worker Grabs $2m Tax Refund from IRS by Claiming to be an Hawaiian Princess
Wednesday, April 28, 2004 A cafeteria worker in Pennsylvania with less than $5,000 of annual income managed to get a $2.1 million tax refund check fro…
Read MoreBaillif on Sales Price Adjustments
Wednesday, April 28, 2004 Michael Baillif (Ernst & Young) has posted Sales Price Adjustments: The Continuing Conundrum on SSRN. Here is the abstr…
Read MoreSOI Releases 2000 Foreign Sales Corporation Data
Wednesday, April 28, 2004 The just-released Statistics of Income Bulletin (Winter 2003-04) includes Foreign Sales Corporations, 2000. Here is the abst…
Read MoreIRS Disclosure of Individual Tax Return Information
Tuesday, April 27, 2004 The IRS recently published its annual report on the number of times it discloses individual income tax return information. For…
Read MoreBrennen on Examining Race and Tax Exempt Law in Teaching and Scholarship
Tuesday, April 27, 2004 David Brennen (Mercer), the co-author of a new casebook on The Tax Law of Charities and Other Exempt Organizations, has posted…
Read MoreSOI 1997 Gift Data
Tuesday, April 27, 2004 In the just-released Statistics of Income Bulletin (Winter 2003-04), Martha Britton Eller reports on Inter Vivos Wealth Transf…
Read MoreWhere Tax Court Judges Went To Law School
Tuesday, April 27, 2004 Inspired by Brian Leiter’s post about where federal district court and court of appeals judges went to law school, TaxPr…
Read MoreUS Joins with 3 Allies To Fight Tax Avoidance
Tuesday, April 27, 2004 According to an article in the New Zealand Herald, “the United States, Britain, Canada and Australia are setting up a ne…
Read MoreSOI Releases Data on 2002 Individual Tax Returns
Tuesday, April 27, 2004 The just-released Statistics of Income Bulletin (Winter 2003-04) includes Individual Income Tax Returns, Preliminary Data, 200…
Read MoreLarson on Evidence Rules in the Tax Court
Tuesday, April 27, 2004 Joni Larson (Thomas Cooley) has posted Tax Evidence II: A Primer on the Federal Rules of Evidence as Applied by the Tax Court …
Read MoreU.S. Supreme Court Grants Cert. on Access to Special Trial Judge Reports
Monday, April 26, 2004 Leandra Lederman (George Mason) reports that the US Supreme Court granted certiorari today in two cases involving Tax Court Rul…
Read MoreSOI on Split-Interest Trusts
Monday, April 26, 2004 In the just-released Statistics of Income Bulletin (Winter 2003-04), Melissa Belvedere reports on Split-Interest Trusts, 2001. …
Read MoreKalinka on St. David’s Case
Monday, April 26, 2004 Susan Kalinka (LSU) has posted Individuals and Passthrough Entities – Fifth Circuit’s Opinion in St. David’s …
Read MoreBankman to Deliver Woodworth Lecture
Monday, April 26, 2004 Joe Bankman (Stanford) will deliver the prestigious Laurence Neal Woodworth Lecture on Federal Tax Law and Policy, sponsored by…
Read MoreAbrams on Section 734(b) Basis Adjustment
Monday, April 26, 2004 Howard Abrams (Emory) has posted The Section 734(b) Basis Adjustment Needs Repair on SSRN. Here is the abstract: The partnershi…
Read MoreTop 5 Tax Paper Downloads
Sunday, April 25, 2004 This week’s list of the Top 5 Tax Paper Downloads at SSRN is basically unchanged from last week, with #4 and #5 switching…
Read MoreNew Statistics of Income Bulletin Released
Saturday, April 24, 2004 The Winter 2003-04 Statistics of Income Bulletin has been released with a wealth of interesting tax data. (The SOI is one of …
Read MoreHouse & Shapiro on Phased-In Tax Cuts
Saturday, April 24, 2004 Christopher House (Michigan) & Matthew Shapiro (Michigan) have posted Phased-In Tax Cuts and Economic Activity on SSRN. …
Read MoreNewTithing Group Criticizes Charitable Giving of Wealthy
Saturday, April 24, 2004 The NewTithing Group has issued a research report, The Generosity of Rich and Poor: How The Newly Discovered “Middle Rich” St…
Read MoreAss’t AG O’Connor Speaks at Harvard
Friday, April 23, 2004 Eileen O’Connor, Assistant Attorney General for the Tax Division of the U.S. Department of Justice, spoke at Harvard Law …
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