
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

The ABA Tax Section fall meeting continues today in Boston. The full program is here. Today's highlight is the Teaching Taxation program on Taxing Homeownership (Including Imputed Income): A Debate: This program will consist of a Lincoln-Douglas-style debate between two opposing teams on the question of whether the tax incentives for homeownership should be repealed. The…
The ABA Tax Section fall meeting kicks off today in Boston. The full program is here.
From the Legal Aid Society of New York: The Legal Aid Society is interested in sponsoring an applicant for the ABA Section of Taxation Public Service Fellowship. The fellow would work with our Low-Income Taxpayer Clinic (LITC) to advocate for low-income taxpayers before the IRS and New York State Department of Taxation and Finance with respect…
The Tax Lawyer has published Vol. 65, No. 2 (Winter 2012): Mark E. Berg (Feingold & Alpert, New York), Bar the Exit (Tax)! Section 877A, the Constitutional Prohibition Against Unapportioned Direct Taxes and the Realization Requirement, 65 Tax Law. 181 (2012) David Eckhardt (Ernst & Young, Chicago), ESOP Dividends: Arguments for Section 404(k) Dividend Deductions,…
The ABA Tax Section is seeking to fill the position of Pro Bono Staff Counsel: Hiring range: $68,900- $76,900 Manages and oversees pro bono projects of the Section of Taxation which includes Adopt-a-Base Military VITA (Volunteer Income Taxpayer Assistance), Calendar Call program with the U.S. Tax Court and other outreach programs to low income taxpayers.…
Nancy Levit (UMKC) & Allen Rostron (UMKC) have updated their incredibly useful document, which contains two charts for the Fall 2012 submission season covering 202 law reviews. The first chart (pp. 1-52) contains information gathered from the journals’ websites on: Methods for submitting an article (such as by e-mail, ExpressO, or regular mail) Any special formatting…
The Tax Lawyer has published Vol. 65, No. 1 (Fall 2011): In Memoriam: Stuart M. Lewis, 65 Tax Law. 1 (2011) Reuven S. Avi-Yonah (Michigan) & Amir C. Chenchinski (Ernst & Young, Israel), The Case for Dividend Deduction, 65 Tax Law. 3 (2011) Hendrik Jacobsen (Baden-Württemberg Cooperative State University, Germany), The Taxation of Partnership Terminations…
For students who wrote tax seminar papers last semester: the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and American College of Tax Counsel are sponsoring the 2012 Tannenwald Writing Competition: Named for the late Tax Court Judge Theodore Tannenwald, Jr., and designed to perpetuate his dedication to legal scholarship of the highest quality,…
From Brandee Tilman, Editor-in-Chief of the State and Local Tax edition of The Tax Lawyer (via Alice Abreu (Temple), incoming Vice Chair, Publication, for the ABA Tax Section): We are pleased to announce a call for articles for the Summer 2013 Edition of the ABA's The Tax Lawyer – The State and Local Tax Edition…
The ABA Tax Section is accepting applications for Public Service Fellowships for 2013-2015: Applications must be received by November 1, 2012 to be considered. Applicants selected for interviews will be invited to attend the Section’s meeting in on January 24-26, 2013, and asked to participate in interviews on January 26, 2013. … The Section will…
The ABA Tax Section has published 31 News Quarterly No. 3 (Spring 2012): Points to Remember: Strengthening the John Doe Summons: Where Government Must Turn to Overcome Limited Resources, by Scott M. Klein (Ernst & Young, Boca Raton, FL), pp. 1, 16-17 Section Meeting Calendar, p. 2 From the Chair, by William M. Paul (Covington…
The ABA Tax Section May meeting concludes today in Washington, D.C. The full program here. Today's highlight is the presentation of the 2012 Distinguished Service Award to Phillip Mann (Miller & Chevalier, Washington, D.C.): Mann is a former Chair of the ABA Tax Section. … Under the administrations of Presidents Nixon and Ford, Mann served at…
The ABA Tax Section May meeting continues today in Washington, D.C.. The full program here. Today's highlight is the Teaching Taxation program on Thinking Outside the Box, While Inside a Tank: This program will examine how think tanks and advocacy groups influence tax policy. The panelists will discuss the ways in which their respective organizations select…
The ABA Tax Section May meeting kicks off today in Washington, D.C. The full program here. Today's highlight is the annual Woodworth Memorial Lecture by Heather Maloy (Commissioner, IRS Large Business & International Division), Where the Rubber Meets the Road – A View of the Tax System from a Tax Administrator’s Perspective. Tax Profs with speaking…
The Tax Lawyer has published Vol. 64, No. 4 (Summer 2011), The State & Local Tax Edition: Mark F. Sommer, Mark A. Loyd & Jennifer Y. Barber (all of Bingham Greenebaum Doll, Louisville, KY), O Preemption, Where Art Thou?: ERISA's Lost State and Local Tax Preemption, 64 Tax Law. 783 (2011) H. Beau Baez (Charlotte…
The ABA Tax Section has submitted estate, gift, and generation-skipping transfer tax reform ideas (55 pages) to the House Ways & Means Committee and Senate Finance Committee in the following ten categories: Need for Predictability and Stability in Federal Transfer Tax System Unification of the Federal Estate and Gift Tax Exclusion Amounts Portability of the…
For students writing tax seminar papers this semester (or having completed a tax paper last semester): the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and American College of Tax Counsel are sponsoring the 2012 Tannenwald Writing Competition: Named for the late Tax Court Judge Theodore Tannenwald, Jr., and designed to perpetuate his dedication to…
The ABA Tax Section has released the list of winners of the 2011 Law Student Tax Challenge: An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in everyday tax practice. J.D. Division: 1st Place: Vanderbilt —…
The ABA Tax Section midyear meeting continues today in San Diego. The full program is here. Tax Profs with speaking roles today include: Administrative Practice: The Administrative Procedure Act and Tax Administration: How Does it Apply? What Is the Debate? What Do Tax Professionals Need to Know? — Kristin Hickman (Minnesota) Bankruptcy & Workouts: Acquisition of Troubled…
The ABA Tax Section has announced the recipients of its 2012 Nolan Fellowships at ts midyear meeting in San Diego: Erica L. Brady (The Ferraro Law Firm, Washington, D.C.) Matthew J. Eickman (Utz, Miller & Eickman, Overland Park, KS) Jon Finkelstein (McDermott, Will & Emery, Washington, D.C.) Cathy Fung (IRS Office of Chief Counsel. Washington, D.C.) Ivan…
The ABA Tax Section midyear meeting kicks off today in San Diego. With the opening of the meeting came news of the death of Stuart Lewis (Buchanan Ingersoll & Rooney, Washington, D.C.), Chair of the ABA Tax Section in 2009-10. Mr. Lewis (B.A. 1967, Virginia; J.D. 1970, Virginia), was an Adjunct Professor in Georgetown's Graduate Tax Program;…
The ABA Tax Section has published 31 News Quarterly No. 2 (Winter 2012): Pro Bono Matters: Still Fighting the War on Poverty, by Francine Lipman (Chapman), pp. 1, 23-24 From the Chair, by William M. Paul (Covington & Burling, Washington, D.C.), p. 3 Interview: Douglas L. Lindholm, by Jasper L. Cummings, Jr. (Alston & Bird,…
The ABA Tax Section has submitted a comment letter to the House Ways & Means Committee and Senate Finance Committee, Options for Tax Reform Relating to Partnerships (18 pages), on these topics: Partners as Employees Income from Self-Employment of Limited Partners Hot Assets Under Section 751(b) Section 465 At-Risk Rules Section 708(b)(1)(B) Technical Termination Section 197(f)(9) Antu-CHurning…
The Tax Lawyer has published Vol. 64, No. 3 (Spring 2011): Jasper L. Cummings, Jr. (Alston & Bird, Raleigh, NC), Circular Cash Flows and the Federal Income Tax, 64 Tax Law. 535 (2011) Charles I. Kingson (NYU), Risk, Ownership, Equity: 2011 Erwin N. Griswold Lecture, 64 Tax Law. 635 (2011) Mark Leeds (Greenberg Traurig, New…
The ABA Tax Section has published 31 News Quarterly No. 1 (Fall 2011): Points to Remember: The Service Abandons Two-Year Limit to File for Equitable Innocent Spouse Relief, by Carlton M. Smith (Cardozo), pp. 1, 10-12 From the Chair, by William M. Paul (Covington & Burling, Washington, D.C.), p. 3 Interview: N. Jerold Cohen, by Jasper…