Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Political News
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Texas Supreme Court Holds Property Tax Unconstitutional
The Texas Supreme Court, in Neeley v. West Orange-Grove Consolidated Independent School District, No. 04-1144 (Nov. 22, 2005), held that Texas school districts illegally use property taxes to pay for public education. The court ordered that the state must find a new way to finance schools by June 1 or classrooms will not open for…
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Pinochet Indicted on Tax, Not Murder and Torture, Charges
Add former Chilean dictator Augustus Pinochet to the long line of miscreants arrested on tax charges when authorities have been unable to make a case on more important substantive allegations: Two days short of his 90th birthday, Gen. Augusto Pinochet was placed under house arrest Wednesday at his Santiago mansion for alleged tax evasion —…
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Aprill Corrects NY Times Op-Ed on IRS’s Challenge to All Saints Church’s Tax Exemption
The New York Times has published several letters to the editor in response to its Tuesday op-ed (Taxing an Unfriendly Church, blogged here) on the IRS’s challenge to All Saints Church’s tax exemption because of an anti-war sermon delivered the Sunday before the 2004 Presidential election. One of the letters is by Tax Prof Ellen…
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National Online Statement of Support of All Saints Church
Declaration of Interdependence is gathering signatures online to support All Saints Church as it faces the the IRS’s challenge to tis tax exemption: The recently disclosed IRS investigation of All Saints Church in Pasadena sounds an alarm for everyone who values religious freedom and respects the importance of a free pulpit. Rev. Dr. George Regas…
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NY Times on IRS’s Threatened Revocation of All Saints Church’s Tax-Exemption
Interesting op-ed in this morning’s New York Times: Taxing an Unfriendly Church: Shortly before the last election, a former rector at All Saints Episcopal Church in Pasadena, Calif., gave a fiery antipoverty and antiwar sermon. He did not endorse a presidential candidate, but he criticized President Bush’s policies in Iraq and at home. Now the…
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House-Senate Differences in Tax-Cut Bill
Interesting article in the Weekend Wall Street Journal: House Republicans Delay Action on Tax-Cut Bill: House Republicans postponed action on tax-cut legislation until December after barely winning late-night approval of a $49.9 billion, five-year deficit-reduction bill that has roiled the party for weeks. Moderates in the House were skittish at the prospect of proceeding with…
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More on IRS’s Threatened Revocation of All Saints Church’s Tax-Exemption
Continuing our extensive coverage (here, here, here, here, here, and here) of the IRS’s threatened revocation of the tax exemption of All Saints Episcopal Church because of an anti-war sermon delivered the Sunday before the 2004 Presidential election: Associated Press: Congressman Sends Letter to IRS over Pasadena Church Probe: Congressman Adam Schiff wants the Internal…
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Can State Exempt Only Bibles from Sales Tax?
Interesting article in the Atlanta Journal-Constitution: ACLU: Extend Tax Break to All Religious Books: A retired Atlanta librarian and a Sandy Springs bookshop owner are challenging a state law that grants a sales tax exemption for purchases of the Bible and other books pertaining to "Holy Scripture." Their lawsuit, filed Monday in U.S. District Court…
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Is U.S. Embracing a Global Tax Scheme?
Interesting article in Human Events: Is U.S. Embracing a Global Tax Scheme?: This week, a good number of liberal activists—when not engaged in trying to stop the Supreme Court nomination of Samuel Alito or celebrating what they consider a big loss for President Bush in the Virginia and New Jersey election defeats—will likely be focused…
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Tobin on Politics and Religion – Bad Bed Fellows?
We have extensively blogged (here, here, here, here, and here) the IRS’s threatened revocation of the tax exemption of All Saints Episcopal Church because of an anti-war sermon delivered the Sunday before the 2004 Presidential election. The posts engendered an extensive debate on the TaxProf Discussion Group, and Donald Tobin (Ohio State) has graciously agreed…
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Tax Prof/Dean Schizer on Short List for Next Supreme Court Vacancy?
Interesting article (by Anna Schneider-Mayerson) in the New York Observer, The Little Supremes: Meet the Next Generation of Robertses and Alitos: A “Little Supreme,” one of a handful of earnest, platinum-résumé’d law geeks whose prospects for the Big Bench are the source of constant speculation among friends and colleagues…. There are at least a few…
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Today’s Political Tax News
Bloomberg: U.S. House, Senate Split on Dividend Tax Cut, Oil Windfall Tax (Ryan J. Donmoyer): U.S. House and Senate panels have chosen divergent paths on a $70 billion tax cut for wealthy Americans, with the House seeking to renew investment tax breaks and the Senate preferring a measure that prevents millions from paying the alternative…
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Senate Finance Committee Approves Tax Bill 14-6
The Senate Finance Committee today approved 14-6 the Chairman’s Modification to the Provisions of the "Tax Relief Act Of 2005": Ayes: Grassley, Hatch, Lott, Snowe, Kyl, Thomas, Santorum, Frist (proxy), Smith, Bunning, Crapo, Baucus, Lincoln, Schumer Nays: Rockefeller, Conrad, Jeffords, Bingaman, Kerry, Wyden Press reports: Financial Times New York Times Reuters Tax Analysts Wall Street…
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Holtz-Eakin to Leave CBO
Douglas J. Holtz-Eakin, director of the nonpartisan Congressional Budget Office for the past three years, announced Monday that he will leave his post by the end of the year. Here is the lead of today’s new York Times story: Douglas J. Holtz-Eakin, a former White House economist who has often been a thorn in the…
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NY Times: What is Charity?
Interesting New York Times article, What Is Charity? (by Stephanie Strom), which extensively quotes Tax Prof John D. Colombo (Illinois): [A]re the tax breaks that propel our philanthropy justified? Representative Bill Thomas, Republican of California, the chairman of the powerful House Ways and Means Committee, has raised those questions in a series of hearings examining…
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Church Responds to IRS’s Threatened Revocation of Its Tax-Exemption
As we have extensively blogged (here, here, here, and here), the IRS has threatened to revoke the tax exemption of All Saints Episcopal Church (Pasadena, CA) because of an anti-war sermon delivered by Rev. George Regas the Sunday before the 2004 Presidential election. The Rev. Roger Bacon delivered a sermon yesterday in response to the…
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U.S. Tax Reform Should Heed Global Flat Tax Lessons
The Cato Institute has published Catching Up to Global Tax Reforms: President Bush’s Advisory Panel on Federal Tax Reform has proposed two plans to modernize the tax system. Both plans would take steps to simplify the tax code and reduce taxes on savings and investment. But the plans do not include large enough cuts to…
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More on IRS’s Threatened Revocation of Church’s Tax-Exempt Status Because of Anti-War Sermon by Pastor
Following up on our extensive coverage this week (here, here, and here) of the IRS’s threatened revocation of the tax exemption of All Saints Episcopal Church (Pasadena, CA) because of an anti-war sermon delivered by Rev. George Regas the Sunday before the 2004 Presidential election: Sermon of Rev. George Regas (10/31/04), If Jesus Debated Senator…
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Windfall Profits Tax
Some interesting material on the resurgent windfall profits tax: Dan Shaviro (NYU): A Windfall Profits Tax for Oil Companies?: Is there any decent intellectual defense for a windfall profits tax on oil companies? The standard economics-inflected answer would be no, for the same reason that one might want to let price gougers charge what they…
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Bush, Congressional Republicans Split Over Tax Code Overhaul
Interesting article this morning on Bloomberg (Ryan J. Donmoyer) : Bush, Congressional Republicans Split Over Tax Code Overhaul: Congressional Republicans and President George W. Bush are divided over whether and how to make an overhaul of the tax code the centerpiece of their agenda in 2006. Republican congressional leaders don’t want to confront voters in…
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Shaviro on A Blueprint for Future Tax Reform? Evaluating Reform Panel’s Report
Daniel N. Shaviro (NYU) has published A Blueprint for Future Tax Reform? Evaluating Reform Panel’s Report, 109 Tax Notes 827 (Nov. 7, 2005), also available on the Tax Analysts web site as Doc 2005-22311, 2005 TNT 215-34. Here is the Introduction: Last Tuesday, the President’s Advisory Panel on Federal Tax Reform issued its final report.…
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Conservatives Join Liberals in Opposing IRS’s Threatened Revocation of L.A. Church’s Tax Exemption for Anti-War Sermon
Following up on yesterday’s story (Antiwar Sermon Brings IRS Warning; All Saints Episcopal Church in Pasadena Risks Losing its Tax-Exempt Status Because of a Former Rector’s Remarks in 2004) (blogged here), the L.A. Times reports today that Conservatives Also Irked by IRS Probe of Churches; Agency’s Warning to All Saints Is Part of a Wider…
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The Tax Opinions of Judge Alito: “Giulianito,” Not “Scalito”
Lee A. Sheppard (Contributing Editor, Tax Analysts) has published The Tax Opinions of Judge Alito, 109 Tax Notes 721 (Nov. 7, 2005), also available on the Tax Analysts web site as Doc 2005-22506, 2005 TNT 215-5. Here is part of the Introduction: No matter what their views on the social issues that politicians on both…
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IRS Threatens to Revoke L.A. Church’s Tax Exemption for Anti-War Sermon
Interesting story in today’s L.A. Times: Antiwar Sermon Brings IRS Warning; All Saints Episcopal Church in Pasadena Risks Losing its Tax-Exempt Status Because of a Former Rector’s Remarks in 2004: The Internal Revenue Service has warned one of Southern California’s largest and most liberal churches that it is at risk of losing its tax-exempt status…
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Adjunct Professor Alito
Judge Alito’s 2003 and 2004 financial disclosure forms contain this interesting nugget: he was paid $6,000 each year to teach a course at Seton Hall Law School as an adjunct professor. According to a Seton Hall press release: Samuel A. Alito began serving as an adjunct professor at the Law School in 1999, teaching Constitutional…