Paul L. Caron
Dean
Pepperdine Caruso
School of Law
ABA Tax Section
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ABA Tax Section Interview With Tax Prof Anthony Infanti
Jeremiah Coder, People in Tax: Interview with Anthony Infanti, 43 ABA Tax Times 6 (Winter-Spring 2024): Editor’s Note: Anthony “Tony” Infanti is a professor of law at the University of Pittsburgh School of Law. Professor Infanti teaches a variety of tax courses at Pitt Law, including Federal Income Tax, Corporate Tax, and International Tax. He is…
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Women in Tax Forum Zoom Tea: Silya Shaw
ABA Section on Taxation, Women in Tax Forum Zoom Tea: Silya Shaw (registration): You're invited to join the next Women in Tax Forum Zoom Tea on Thursday, June 13 at 3:00 pm ET. Grab your favorite cup of tea or coffee and take a 45-minute break as we chat with Silya. We will talk with…
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ABA Tax Section 2024 May Meeting
The ABA Tax Section held its 2024 May Tax Meeting (program) last Thursday-Saturday. A highlight was Friday's Teaching Taxation program on Taxing Litigation Finance: Third-party litigation funding has rapidly grown in recent years. Policy discussion on the proper tax treatment of the parties involved, however, has fallen by the wayside. The problem is acute in…
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Avi-Yonah & Shanan: Rethinking Taxing Excess Profits
Reuven S. Avi-Yonah (Michigan; Google Scholar) & Tamir Shanan (Haim Striks Faculty of Law, College of Management, Israel; Google Scholar), Rethinking Taxing Excess Profits, 77 Tax Law. 269 (2024): This article discusses the application of excess profit taxes (EPTs, also referred to as windfall taxes) that have gained renewed interest and popularity over the past…
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 77, No. 2 (Winter 2024): Ellen P. Aprill (Loyola-L.A.; Google Scholar), Administrative Law Meets Section 501(c)(3) Charitable Purpose, 77 Tax Law. 213 (2024) Reuven Avi-Yonah (Michigan; Google Scholar) & Tamir Shanan (Haim Striks; Google Scholar), Rethinking Taxing Excess Profits, 77 Tax Law. 269 (2024) Philip G. Cohen (Pace), Blocked Income…
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Moore v. United States And The Original Public Meaning Of ‘Taxes On Incomes’
Jonathan Grossberg (Thomson Reuters), Kerry Inger (Auburn; Google Scholar) & Carneil Wilson (Dentons Sirote, Birmingham, AL), Moore v. United States and The Original Public Meaning of "Taxes on Incomes", 43 ABA Tax Times __ (2024): The concept of a “tax on income” at the time of the adoption of the Sixteenth Amendment is best understood…
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ABA Journal: Nina Olson Has Devoted Her Career To Protecting Taxpayer Rights
ABA Journal, Nina Olson Has Devoted Her Career to Protecting Taxpayer Rights: Nina Olson has been a staunch advocate for taxpayers for more than 30 years. In her latest of several significant endeavors, she founded and serves as executive director of the Center for Taxpayer Rights, a nonprofit corporation in Washington, D.C., that advances taxpayer…
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Women in Tax Forum Zoom Tea: Colleen O’Neill
ABA Section on Taxation, Women in Tax Forum Zoom Tea: Colleen O'Neill (registration): You're invited to join the next Women in Tax Forum Zoom Tea on Tuesday, March 26 at 3:00 pm ET. Grab your favorite cup of tea or coffee and take a 45-minute break with the Women in Tax Forum as we chat…
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Tax Flotsam Of Partnership Mergers And Divisions
Bradley T. Borden (Brooklyn; Google Scholar), Douglas L. Longhofer (Central Missouri) & Matthew Rappaport (UC-Berkeley), Tax Flotsam of Partnership Mergers and Divisions, 78 Tax Law. ___ (2024): Partnership mergers and divisions occur regularly as the ownership of partnerships changes through various types of transactions. This article reviews the general rules governing partnerships mergers and divisions,…
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Holderness: Self-Policing Through Retaliatory Taxation
Hayes Holderness (Richmond), Self-Policing Through Retaliatory Taxation, 77 Tax Law. ___ (2024): A fundamental goal of the U.S. Constitution is to create a shared national economy that citizens of any state may access. Burdensome state regulation or taxation of interstate commerce threatens that goal. Recently, the Supreme Court has loosened the restrictions of the dormant…
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Winners Of The 23rd Annual Law Student Tax Challenge
ABA Tax Section, Winners Of The 23rd Annual Law Student Tax Challenge: J.D. Division 1st Place: Natalie Romano-Nuesch and Victor Ficarra (right)Temple 2nd Place: Emmanuel Backus and Logan WagnerWest Virginia
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ABA Tax Section Mid-Year Meeting Kicks Off Today In San Francisco
This week's ABA Tax Section Midyear Tax Meeting (program) kicks off today. A highlight is Friday's Teaching Taxation program on Reparations and Taxation: To address the atrocities and enduring harms of slavery, legislators are considering proposals to provide reparations to Black Americans. For example, in 2023, a state-appointed task force in California issued a comprehensive…
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 77, No. 1 (Fall 2023): Reuven Avi-Yonah (Michigan; Google Scholar) & Mohanad Salaimi (S.J.D 2023, Michigan), A New Framework for Taxing Cryptocurrencies, 77 Tax Law. 1 (2023) Emily Cauble (Wisconsin; Google Scholar), Taxpayers' Tax Election Regrets, 77 Tax Law. 77 (2023) Mary LaFrance (UNLV), The Future of Research and Experimentation…
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2023 Tannenwald Tax Writing Competition Winners
The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2023 tax writing competition: First Prize ($5,000):Colin Heath (NYU), Taxing “Borrow” in “Buy/Borrow/Die” Faculty Sponsor: Daniel Hemel
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Exclusive Article Submission Window For The Tax Lawyer
The Tax Lawyer is offering an exclusive submission window for articles to be published in the Spring issue of the Tax Lawyer through December 1, 2023. If you’ve got a completed or almost completed draft of an article on any tax issue of 12,000-35,000 words, please submit it to Editor, Publications, at taxweb@americanbar.org. You can…
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ABA Tax Section Virtual Fall Meeting Kicks Off Today
This week’s ABA Tax Section 2023 Virtual Fall Meeting (program) kicks off today. A highlight is the Teaching Taxation program on Wednesday on Tax Justice in the Age of Artificial Intelligence: The recent and rapid rise of artificial intelligence (AI) technology is positioned to impact all aspects of tax law, including tax practice, administration, ethics, and the…
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2003-2022 Tax Journal Rankings: Tax Law Review Is #1, Virginia Tax Review Is #2
Following up on yesterday’s post, 2022 Tax Journal Rankings: Tax Law Review Is #1, Virginia Tax Review Is #2: here are the Washington & Lee 2003-2022 tax law review combined rankings of eight major tax journals: Columbia Journal of Tax Law (“Columbia”) Florida Tax Review (“Florida”) Houston Business & Tax Review (“Houston”) Pittsburgh Tax Review…
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2022 Tax Journal Rankings: Tax Law Review Is #1, Virginia Tax Review Is #2
Washington & Lee has just released the 2022 tax law review rankings of six major tax journals: Columbia Journal of Tax Law (“Columbia”) Florida Tax Review (“Florida”) Tax Law Review (“NYU”) Tax Lawyer (“ABA”) Tax Notes Federal (“Tax Notes”) Virginia Tax Review (“Virginia”) The rankings are based on citations to articles published in 2018-2022 (methodology):…
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 76, No. 4 (Summer 2023): Karen C. Burke (Florida), SALT Substitutes and Other Workarounds, 76 Tax Law. 605 (2023) Bruce A. McGovern (South Texas; Google Scholar) & Cassady V. (“Cass”) Brewer (Georgia State), Recent Developments in Federal Income Taxation: The Year 2022, 76 Tax Law. 645 (2023)
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ABA Tax Section Releases 23rd Annual Law Student Tax Challenge Problem
The ABA Tax Section has released the J.D. Problem (rules) and LL.M. Problem (rules) for the 23rd Annual Law Student Tax Challenge: An alternative to traditional moot court competitions, the LSTC is organized by the Section’s Young Lawyers Forum. The LSTC asks two-person teams of students to solve a complex business problem that might arise in everyday tax practice. Teams are initially…
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Alice Abreu Named Chair-Elect Of ABA Tax Section
Alice Abreu (Temple) has been named Chair-Elect of the ABA Section of Taxation: Alice G. Abreu is the Honorable Nelson A. Diaz Professor of Law and the Director of the Center for Tax Law and Public Policy. She specializes in federal income tax law, with a special emphasis in the formulation of tax policy. Before…
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Snyder: Can Extraterritorial Taxation Be Rationalized?
Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO)), Can Extraterritorial Taxation Be Rationalized?, 76 Tax Law. 535 (2023): There exist multiple rationales for the U.S. extraterritorial tax system. The rationales seek to explain why overseas Americans should be subject to worldwide taxation by the United States.…
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ABA Tax Section Names 2023-2024 John Nolan Fellows
ABA Tax Section Recognizes Outstanding Young Tax Lawyers, Names Six 2020-2021 John S. Nolan Fellows: The American Bar Association Section of Taxation announces its recipients of the 2023-2024 John S. Nolan Fellowships. Nolan Fellows are young tax lawyers who are actively involved in the Section and have demonstrated leadership qualities and a commitment to the…
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The Tax Lawyer Publishes New Issue
The Tax Lawyer has published Vol. 76, No. 3 (Spring 2023): Steve R. Johnson (Florida State), Congressional Primacy, Equitable Tolling, and Tax Court Deficiency Litigation, 76 Tax Law. 451 (2023) Sergio Pareja (New Mexico), The Incapacitated Grantor and the Revocable Trust: Unnecessary Tax Complexity and a Reform Proposal, 76 Tax Law. 487 (2023)
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Winners Of The 22nd Annual Law Student Tax Challenge
ABA Tax Section, Winners Of The 22nd Annual Law Student Tax Challenge: J.D. Division 1st Place: Tracy Costanzo and Amanda HepingerSyracuse University College of Law 2nd Place and Best Written: Ivan Rudd and Isaac Fuhrman BorgmanUniversity of Miami School of Law 3rd Place: Justin Sung and Judd Baguioro University of California College of the Law, San…