Paul L. Caron
Dean
Pepperdine Caruso
School of Law
ABA Tax Section
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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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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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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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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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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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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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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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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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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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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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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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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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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