Author: Paul Caron
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Law Review Rankings by Social Science Impact
Mikhail Koulikov (Reference/Research Librarian, New York Law Institute) has published Indexing and Full-Text Coverage of Law Review Articles in Nonlegal Databases: An Initial Study, 102 Law Lib. J. 39 (2010). Here is the abstract: Mr. Koulikov examines the level of coverage that articles originally published in law reviews receive in eight major general academic databases. His
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Harvard 3L’s Email Questioning Intelligence of Blacks Sparks Racial Furor
Boston Globe, E-mail on Race Sparks a Furor at Harvard Law; Student Regrets Questioning the Intelligence of Blacks: It was a private dinner conversation among three friends. The topic: affirmative action and race. The debate presumably was passionate, given the divergent opinions of the Harvard Law School students. Stephanie Grace, a third-year law student, felt
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Florida Law School Dean Boycotts U.S. News Rankings
Law.com, Florida Law School Dean Boycotts 'U.S. News' Rankings Survey: While other law school deans complain about the U.S. News & World Report rankings, Al Garcia did something about it. The dean of St. Thomas University School of Law in Miami Gardens, Fla., boycotted the annual rankings, considered by some one of the most important
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A 1-Cent Email Tax to Cure Inbox Congestion
N. Gregory Mankiw (Harvard University, Department of Economics), How to Solve Inbox Congestion: A blog reader makes a Pigovian suggestion: I think an excellent Pigouvian tax would be a tax on emails. Many emails involve a negative externality (I don't really want to receive them) and almost all the ones I really want to get
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Big Changes Coming to CPA Exam
Journal of Accountancy, CPA Exam to Undergo an Evolution: The CPA exam is undergoing its largest overhaul since moving from paper and pencil to computers. Jan. 1, 2011, will mark the launch of what people behind the exam are calling CBT-e (Computer-Based Testing evolution).
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Should Judges Google?
Law.com, When Judges Google: The 2nd U.S. Circuit Court of Appeals was recently faced with an unusual appeal in which a criminal defendant raised an intriguing question about the limits on what perspectives a judge can properly bring to bear on the bench. In United States v Bari, No. 09 1074-cr, 2010 WL 1006555 (2d
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Rensberger: The Tragedy of Law Student Transfers
Jeff Rensberger (Vice President for Strategic Planning, Institutional Research and Professor of Law, South Texas) has posted The Tragedy of the Student Commons: Law Student Transfers and Legal Education on SSRN. Here is the abstract: This research examines law student transfers. It aims to accomplish two things. First, it sets out some basic data on law student
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NY Times: Rampant Tax Cheating Exacerbates Greek Budget Crisis
New York Times, Greek Wealth Is Everywhere but Tax Forms: Signs of wealth abound in Athens, but only a few thousand Greeks out of 11 million declared an income of more than $132,000 last year, according to the Finance Ministry. In the wealthy, northern suburbs of this city, where summer temperatures often hit the high
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CBO: ‘Nearly All’ Colleges Engage in Tax Arbitrage
The Congressional Budget Office on Friday released Tax Arbitrage by Colleges and Universities: Because colleges and universities serve a public purpose—advancing higher education and promoting myriad forms of research—they enjoy a variety of tax preferences. In addition to being exempt from paying federal income taxes, institutions of higher learning can accept tax-deductible charitable contributions and
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Modeling College Major Choices
V. Joseph Hotz (Duke University, Department of Economics), Peter Arcidiacono (Duke University, Department of Economics) & Songman Kang (Ph.D. Student, Duke University, Department of Economics) have posted Modeling College Major Choices Using Elicited Measures of Expectations and Counterfactuals on SSRN. Here is the description of the paper from the May 2010 NBER Digest: Although various studies
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TaxProf Blog Weekend Roundup
Saturday: Law Prof Grading Proposed Legislation Would Kill Clinics at Louisiana's Four Law Schools Congress, Housing, and Phantom Income Hussey: § 409A and Small Business Sunday: Top 5 Tax Paper Downloads President Obama and Jay Leno at Last Night's White House Correspondents Dinner Tax Deductions and the Market for Unprovenanced Antiquities Compulsory Bond Purchase as
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Top 5 Tax Paper Downloads
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: 1. [1180 Downloads] Pursuing a Tax LLM Degree: Why and When?, by Paul L. Caron (Cincinnati), Jennifer M. Kowal (Loyola-L.A.) & Katherine Pratt (Loyola-L.A.) 2. [265 Downloads] A Myth Deconstructed: The 'Emperor’s
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Tax Deductions and the Market for Unprovenanced Antiquities
Erin Thompson (J.D. 2010, Columbia) has published Note, The Relationship Between Tax Deductions and the Market for Unprovenanced Antiquities, 33 Colum. J.L. & Arts 241 (2010). Here is the Introduction: This Note examines the relation between the market for unprovenanced antiquities and Congress' allowance of tax deductions for donations of in-kind gifts to nonprofit organizations. Part
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Compulsory Bond Purchase as Compromise to Income Tax Rate Increases
Stanley Veliotis (Fordham University, Graduate School of Business) & Kristen Gray (Graduate Student, Fordham University, Graduate School of Business) have published Proposal: Compulsory Bond Purchase as Compromise to Income Tax Rate Increases, 8 DePaul Bus. & Com. L.J. 37 (2009). Here is the abstract: It is a common-held expectation that the U.S. federal government will need
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Proposed Legislation Would Kill Clinics at Louisiana’s Four Law Schools
Following up on my recent post, NY Times: Law School Clinics Face a Backlash: from our sister Legal Profession Blog, “A Serious Blow to Legal Education”: La. to Effectively End Clinics? (Or Dialysis Patients Will Suffer?!): Law School clinics in several states, notably in Maryland and Louisiana now, are under fire. Real people may be hurt beyond
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Congress, Housing, and Phantom Income
Rue Toland (J.D. 2010, Chicago-Kent) has published Note, No Tax for “Phantom Income”: How Congress Failed to encourage Responsible Housing Consumption with Its recent Tax Legislation, 85 Chi.-Kent L. Rev. 345 (2010). Here is the abstract: In the midst of the recent housing crisis, Congress passed two key pieces of federal tax legislation in an attempt
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Hussey: § 409A and Small Business
Michael J. Hussey (Widener) has published I.R.C. § 409A and the Small Business, 37 Cap. U. L. Rev. 889 (2009). Here is the Conclusion: The enactment of I.R.C. § 409A has changed dramatically the landscape of nonqualified deferred compensation for publicly-traded corporations but has also had an impact on closely-held businesses. Practitioners need to be
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Death of Alvin Storrs
Tax Prof Alvin Storrs (Michigan State) died Monday, April 26, 2010, after a lengthy illness. From the Michigan State press release: "This is a terrible loss for the Law College," said Joan Howarth, dean of MSU College of Law. "Al Storrs exemplified the highest values of our law school and our profession. With his passing,
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2d Cir. Rejects Firm’s ‘Bold Attempt’ to Contest IRS Levy
New York Law Journal, 2nd Circuit Rejects Firm's 'Bold Attempt' to Contest IRS Levy: A law firm partner's advances on partnership profits are subject to administrative levies imposed by the IRS, the 2nd U.S. Circuit Court of Appeals ruled Thursday. The circuit found that the advances, or partner "draws," at personal injury firm Moskowitz, Passman
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Forbes: Can Tax Court Force IRS to Check Out Whistleblower’s Claim?
Forbes, Can IRS Be Forced To Check Out Informant’s Tip?: In related lawsuits with broad implications for the new tax whistleblower law, the U.S. Tax Court is set to rule on a bounty-seeking informant’s request that the IRS be ordered to investigate his tips. The matter involves the estate of Dorothy Dillon Eweson, one of
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VanderWolk: Inversions Under § 7874
Jefferson P. VanderWolk (Faculty of Law, Chinese University of Hong Kong) has posted Inversions Under Section 7874 of the Internal Revenue Code: Flawed Legislation, Flawed Guidance, 30 Nw. J. Int'l L. & Bus. ___ (2010), on SSRN. Here is the abstract: The Obama Administration’s international corporate tax proposals would, if enacted, be likely to increase
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Prof. Rotunda’s Sexual Harassment Case Against George Mason Goes to Trial in June
Following up on my prior post, Prof. Rotunda Sues George Mason for Sexual Harassment: the Washington Times reports that the case is going to trial in June: An ex-assistant secretary of the Air Force who has become a George Mason University Law School professor has asked a federal court to throw out a lawsuit by a