Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Scholarship
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Asofsky on Business Bankruptcy Filings
Wednesday, April 21, 2004 Paul Asofsky (Weil Gotshal & Manges) has posted A Guide to Common Tax Issues Incident to Filing Business Bankruptcy on SSRN. Here is the abstract: Any company considering bankruptcy should be aware of certain routine tax procedural items, and this article addresses a number of those issues. The bankruptcy claims resolution
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Burke on Exculpatory Liabilities and Partnership Allocations
Tuesday, April 20, 2004 Karen Burke (San Diego) has posted Exculpatory Liabilities and Nonrecourse Partnership Allocations on SSRN. Here is the abstract: The rise of limited liability companies (LLCs) classified as partnerships for federal income tax purposes challenges traditional assumptions concerning the treatment of recourse and nonrecourse liabilities under Subchapter K. The complex rules of
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Gerzog on Annuity Tables and Ithaca Trust
Monday, April 19, 2004 Wendy Gerzog (Baltimore) has posted Annuity Tables Versus Factually-Based Estate Tax Valuation: Ithaca Trust Revisited on SSRN. Here is the abstract: This Article discusses Ithaca Trust and that case’s emphasis on the integrity of actuarial tables for estate tax valuation purposes. The author argues that application of actuarial table values for
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Kahn on Estate Tax Apportionment Act
Saturday, April 17, 2004 Douglas Kahn (Michigan) has posted The 2003 Revised Uniform Estate Tax Aportionment Act on SSRN. Here is the abstract: This Article describes the significant sections of the 2003 Uniform Estate Tax Apportionment Act (the “2003 Uniform Act”). The Article explains the purpose and operation of the 2003 Uniform Act’s various sections
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Warren on Taxation of Options On Issuer’s Stock
Saturday, April 17, 2004 Alvin Warren (Harvard) has posted Taxation of Options on Issuer’s Stock on SSRN. Here is the abstract: This paper reconsiders the tax policy question of whether gains and losses on options on the issuer’s stock should be excluded from the corporate tax base. The principal conclusions are that nonrecognition provisions of
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Harris on Discriminatory Property Assessments
Friday, April 16, 2004 Lee Harris has posted “Assessing” Discrimination: The Influence of Race in Residential Property Assessments on SSRN. Here is the abstract: In this Article, I document evidence that residential property in majority-minority neighborhoods is assessed at higher effective rates than like property in majority-white neighborhoods. I examine data on sales price and