a surfer in front of the malibu pier on a sunny day

Paul L. Caron
Dean
Pepperdine Caruso
School of Law

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Past Posts


Please note that links in archived posts may be broken. We expect to have all issues resolved by November 2025.

Kennard on Hedge Funds v. Mutual Funds

Saturday, May 8, 2004 Alan Kennard (Ungaretti & Harris) has posted The Hedge Fund Versus the Mutual Fund on SSRN. Here is the abstract: In determ…

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Tax Issues in “Friends” Finale

Friday, May 7, 2004 There was an interesting discussion today on the TaxProf Discussion Group about the tax issues raised in the NBC television show &…

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SOI Releases Tax Return Data by Zip Code

Friday, May 7, 2004 The IRS has released Individual Income Tax Return Data by ZIP Code: Number of Returns (total and by income bracket) Exemptions AGI…

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Thuronyi on Comparative Tax Law

Friday, May 7, 2004 Victor Thuronyi (International Monetary Fund; Adjunct Professor at Georgetown) has posted What Can We Learn from Comparative Tax L…

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Friday’s ABA Tax Section Meeting; Guest Bloggers Needed

Friday, May 7, 2004 Tax Profs have prominent roles in the ABA Tax Section meeting today at the Grand Hyatt Hotel in Washington, D.C. For the complete …

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Joint Economic Committee Releases Study on Competitiveness of U.S. Tax System

Friday, May 7, 2004 The Joint Economic Comittee has released How Competitive is the U.S. Tax System? Here is the abstract: Discussion of taxes should …

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Joint Committee Releases Revenue Effects of AMT Bill

Friday, May 7, 2004 The Joint Committee on Taxation has released JCX-32-04 on the estimated revenue effects of H.R. 4227, the bill to extend AMT relie…

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Guidelines to Tax Practice Third

Thursday, May 6, 2004 Guidelines to Tax Practice Third, by the late Frederic G. Corneel of Sullivan & Worcester in Boston (where I got my start),…

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More Pressure on Sen. Kerry To Release His Wife’s Tax Returns

Thursday, May 6, 2004 Add the Washington Post to the growing media chorus demanding that Sen. Kerry release his wife’s tax returns. Thanks to Ta…

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Tax Prof Undressed

Thursday, May 6, 2004 For those wanting to see a Tax Prof without his shirt on, see here. (I promise, this will not become a regular “TaxProf Be…

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Tax Profs at ABA Tax Section Meeting; <strong>Guest Bloggers Needed</strong>

Thursday, May 6, 2004 Once again, tax professors have prominent roles in the ABA Tax Section May Meeting beginning today at the Grand Hyatt Hotel in W…

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Polsky & Befort on <em>Employment Discrimination Remedies</em>

Thursday, May 6, 2004 Gregg Polsky (Minnesota) & Stephen Befort (Minnesota) have posted Employment Discrimination Remedies and Tax Gross Ups on S…

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IRS Offers Amnesty for Investors in “Son of Boss” Tax Shelter

Wednesday, May 5, 2004 The IRS announced today that taxpayers who invested in the infamous “Son of Boss” tax shelter can avoid certain pen…

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Geier Named to Endowed Professorship

Wednesday, May 5, 2004 Deborah Geier (Cleveland State) has been selected to fill a newly-endowed professorship. Beginning in the fall, she will be the…

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Mills & Newberry on Effect of Foreign Tax Rates on Multinationals’ U.S. Tax Reporting

Wednesday, May 5, 2004 Lillian Mills (University of Arizona – Keller College of Business & Public Admnistration) & Kaye Newberry (Univ…

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Pressure Building on Sen. Kerry to Release Wife’s Tax Returns

Wednesday, May 5, 2004 Pressure is building on Sen. Kerry to release his wife’s tax returns. The Weekly Standard notes, in a story titled Sugar …

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Holmes, Smyth & Hutton on Monetary Effects of a Consumption Tax

Wednesday, May 5, 2004 James Holmes (SUNY-Buffalo, Dep’t of Economics), David Smyth (Middlesex University Business School) & Patricia Hutto…

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CBO Releases Report on the AMT

Wednesday, May 5, 2004 The Congressional Budget Office has released a report on the Alternative Minimum Tax, available in both html and pdf. Here is t…

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SOI Releases Report on Aviation-Related Excise Taxes

Wednesday, May 5, 2004 The just-released Statistics of Income Bulletin (Winter 2003-04) includes Excise Taxes and the Airport and Airway Trusts Fund, …

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DOJ Goes After Tax Protester in Cincinnati

Tuesday, May 4, 2004 I know I promised to stay off the tax protester beat, but the Department of Justice today announced it had filed an injunction ag…

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