Author: Paul Caron
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Hanna: Corporate Tax Reform — Listening to Corporate America
Christopher H. Hanna (SMU) has published Corporate Tax Reform: Listening to Corporate America, 35 J. Corp. L. 283 (2009). Here is the abstract: In the last few years, academics, practitioners and government officials have engaged in serious discussions in reforming the U.S. corporate income tax system. Some, if not much of the discussion, has focused on maintaining
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Gershon, Pietruszkiewicz Are Finalists for Mississippi Deanship
Tax Profs I. Richard Gershon (former Dean at Charleston) and Christopher M. Pietruszkiewicz(Vice Chancellor for Business and Financial Affairs and J.Y. Sanders Professor of Law at LSU) are two of the three finalists for the University of Mississippi School of Law deanship. (The third candidate is Fred Slabach, Executive Secretary of the Truman Scholarship Foundation
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Galle & Klick: The AMT as a Counter-Cyclical Fiscal Stabilizer
Brian D. Galle (Florida State; moving to Boston College) & Jonathan Klick (Penn) have posted Recessions and the Social Safety Net: The Alternative Minimum Tax as a Counter-Cyclical Fiscal Stabilizer, 62 Stan. L. Rev. ___ (2010), on SSRN. Here is the abstract: We present an argument from micro-economic foundations suggesting that the federal AMT has potentially
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Marriage Penalties Increase Dramatically Under ObamaCare
Diana Furchtgott-Roth (Hudson Institute) has published Marriage Penalties Under the New Healthcare Law, 127 Tax Notes 349 (Apr. 19, 2010). Here is the abstract: This article describes the marriage penalties in the new healthcare laws. … Single earners below 400% of the poverty line who receive premium credits to help them afford health insurance will
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John Marshall Seeks to Hire Tax Director of Online Estate Planning LL.M. Program
The John Marshall Center for Tax Law and Employee Benefits is seeking to hire an Associate Tax Director to launch its newly formed online LL.M. in Estate Planning degree, beginning in Fall 2011: Initial responsibilities would include: development of new curriculum; marketing of the program; hiring of adjunct instructors to both develop the online courses and
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Crawford: Taxation, Pregnancy and Privacy
Bridget J. Crawford (Pace) has published Taxation, Pregnancy and Privacy, 17 Wm. & Mary Bill of Rts. J. 327 (2010). Here is the abstract: This Article frames a discussion of surrogacy within the context of existing income tax laws. A surrogate receives money for carrying and bearing a child. This payment is income by any
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TaxProf Blog Weekend Roundup
Saturday: More on the 47% Who Pay No Income Tax Johnston: Daryl Gates' Real Legacy ABA Tax Section Submits Comment Letters Dorocak: The Constitutionality of the Tax Treatment of Ministers of the Gospel and Same-Sex Couples Sunday: Top 5 Tax Paper Downloads Bogdanski Named Faculty Scholar at Lewis & Clark Thomas: A Charitable Deduction for
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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 a new paper debuting on the list at #5: 1. [895 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. [602 Downloads] Ten Estate Planning Advantages of
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Bogdanski Named Faculty Scholar at Lewis & Clark
Jack Bogdanski has been named the inaugural Douglas K. Newell Faculty Scholar at Lewis & Clark "in recognition of his commitment to teaching excellence, student achievement, and rigorous scholarship." From Jack's faculty homepage: Professor Bogdanski practiced in Portland as a partner at Stoel Rives. He has taught at Lewis & Clark since leaving practice in
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Thomas: A Charitable Deduction for Volunteerism
Alice M. Thomas (Howard) has published Re-envisioning the Charitable Deduction to Legislate Compassion and Civility: Reclaiming Our Collective and Individual Humanity Through Sustained Volunteerism, 19 Kan. J.L. & Pub. Pol'y 269 (2010). Here is the Conclusion: The proposal–the provision of a charitable tax deduction for volunteerism and the launching of a public service campaign to
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The Application of Quill in the Internet Age
Michael R. Gordon (J.D. 2011, North Carolina) has posted Up the Amazon Without a Paddle: Examining Sales Taxes, Entity Isolation, and the Affiliate Tax, 12 N.C. J.L. & Tech. ___ (2010), on SSRN. Here is the abstract: As a result of the Supreme Court’s decision in Quill v. North Dakota, unless a retailer has a
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More on the 47% Who Pay No Income Tax
Following up on my post, New York Times, Yes, 47% of Households Owe No Taxes; Look Closer: Neil H. Buchanan (George Washington), When People Pay no Federal Income Taxes: Yesterday was "tax day," the official filing deadline for federal income taxes in the United States. (Actually, anyone can receive an automatic six-month extension to file,
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Johnston: Daryl Gates’ Real Legacy
David Cay Johnston has published a riveting non-tax piece, Daryl Gates' Real Legacy, in response to Friday's death of former Los Angeles Police Chief Daryl Gates (at age 83): David Cay Johnston covered the LAPD for the Los Angeles Times during the Gates era, and later won a Pulitzer Prize for the New York Times. In a
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ABA Tax Section Submits Comment Letters
The ABA Tax Section has submitted comment letters on: Hearings on Federal Wealth Transfer Taxes Technical Correction to ARRA Change in § 1374 Built-In Gain Tax Reform of Federal Wealth Transfer Taxes IRS Funding and Proposed Funding for Assistance to Low-Income Taxpayers Proposed § 706 Partnership Taxable Year Regulations Proposed Additional Examples on Program-Related Investments by Exempt Organizations Temporary
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Dorocak: The Constitutionality of the Tax Treatment of Ministers of the Gospel and Same-Sex Couples
John R. Dorocak (California State University, San Bernardino) has published Recent Constitutional Questions in Taxation: Toward a Legislative Solution to Constitutional Problems of Same-Sex Couples and Ministers of the Gospel?, 19 Temp. Pol. & Civ. Rts. L. Rev. 223 (2009). Here is the part of the Introduction: This Article reviews two different constitutional questions regarding federal
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President Obama’s Tax Treatment of His 2009 Nobel Peace Prize
Following up on yesterday's post, Obama and Biden Release Tax Returns: President Obama's Tax Treatment of His 2009 Nobel Peace Prize, by Ellen Aprill (Loyola-L.A.) & Sarah Lawsky (George Washington; moving to UC-Irvine): As part of his 2009 Nobel Peace Prize, President Obama won $1 million. Because, as expected, he gave the money to charity, it was
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Eric Solomon Delivers Inaugural Richard C. Pugh Lecture in Tax Law & Policy Today at San Diego
Eric Solomon (Director of National Tax Practice at Ernst & Young; former Assistant Treasury Secretary for Tax Policy and IRS Assistant Chief Counsel (Corporate)) delivers the inaugural Richard Crawford Pugh Lecture in Tax Law and Policy today at San Diego, Framework for Considering Tax Reform. The endowed lecture series honors long-time USD Tax Prof Richard C. Pugh. From
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Thomas Barthold to Deliver Woodworth Memorial Lecture in U.S. Tax Law and Policy
Thomas Barthold, Chief of Staff of the Joint Committee on Taxation, will deliver the Laurence Neal Woodworth Memorial Lecture in United States Tax Law and Policy on May 6, 2010, at the ABA Tax Section Midyear Meeting. The title of the lecture is Tax Policy in the 21st Century: Challenges and Changes from the Time of
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McCormack: Using Economic Analysis to Limit the Charitable Deduction
Shannon Weeks McCormack (UC-Davis) has posted Not All Good Deeds Can Be Rewarded: Using Economic Analysis to Define the Rational Limits of the Charitable Deduction, 52 Ariz. L. Rev. ___ (2010), on SSRN. Here is the abstract: For almost a century, taxpayers have been entitled to deduct amounts donated to designated organizations, thereby reducing their taxable
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Caron Delivers TePoel Lecture Today on The Costs of Estate Tax Dithering
I am honored to be delivering the TePoel Lecture at Creighton University School of Law today on The Costs of Estate Tax Dithering. The lecture is part of the Creighton Law Review symposium on Estate Planning: Moral, Ethical and Religious Perspectives: Panel #1: Moral, Ethical, and Religious Issues in Estate Planning Panel #2: Tax Avoidance v. Tax Evasion:
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Yablon: 1,577 Tax Quotations
Jeffery L. Yablon (Pillsbury Winthrop Shaw Pittman, Washington, D.C.) has published As Certain as Death — Quotations About Taxes (2010 Edition), 2010 TNT 72-9 (Apr. 15, 2010): This is the ninth edition of "As Certain as Death — Quotations About Taxes," the collection that I have assembled and published in Tax Notes over the last 16
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Joint Tax Committee Releases IRS Disclosures of Tax Return Information, 2009
The Joint Committee on Taxation yesterday released Disclosure Report for Public Inspection Pursuant to Internal Revenue Code Section 6103(p)(3)(C) for Calendar Year 2009 (JCX-25-10): Section 6103(p)(3)(C) of the Internal Revenue Code provides that the Secretary of the Treasury shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on
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TIGTA: IRS Has ‘Mixed’ Filing Season — Pays More in Phony Credit Claims, Delays in Processing Returns
The Treasury Inspector General for Tax Administration (TIGTA) yesterday released Interim Results of the 2010 Filing Season (2010-41-047): TIGTA's report … found that implementation of two significant tax laws (The American Recovery and Reinvestment Act of 2009, or "Recovery Act," and the "Worker, Homeownership, and Business Assistance Act of 2009") has caused confusion, resulting in taxpayers
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The Future Ed Conference and Tenure
Following up on my prior posts (here, here, and here) on Friday's conference on Future Ed — New Business Models for U.S. and Global Legal Education hosted by Harvard Law School and New York Law School: Above the Law, Obsession With Tenure And Money Likely to Ruin the Future of Legal Education: The future, it seems, is
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2011 U.S News Peer Reputation Rankings (v. Overall Rankings)
Continuing a TaxProf Blog tradition, here is the full list of the 188 law schools ranked by academic peer reputation, as well as their overall rank, in the new 2011 U.S. News Law School Rankings: Academic Peer Rank Academic Peer Score School Overall Rank 1 4.8 Yale 1 1 4.8 Harvard 2 3 4.7 Stanford 3