Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Analysts
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Blue J: The Ethics Of Generative AI In Tax Practice
Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal) & Rory McCreight (Lead Analyst, Blue J Legal, The Ethics of Generative AI in Tax Practice, 180 Tax Notes Fed. 785 (July 31, 2023): The integration of generative artificial intelligence is beginning to have a profound effect on various industries, including
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Tax Lawyers vs. CPAs
Philip Wolf (Scale, San Francisco), Tax Lawyers vs. CPAs: Interview With James Creech, 180 Tax Notes Fed. 577 (July 24, 2023): What is the difference between a tax attorney and a tax accountant? The boundary between these two professions can be blurry because proficient tax attorneys must be comfortable with accounting functions, and proficient accountants
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Tax Lawyers vs. CPAs
Philip Wolf (Scale, San Francisco), Tax Lawyers vs. CPAs: Interview With James Creech, 180 Tax Notes Fed. 577 (July 24, 2023): What is the difference between a tax attorney and a tax accountant? The boundary between these two professions can be blurry because proficient tax attorneys must be comfortable with accounting functions, and proficient accountants
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Hemel: The Low And High Stakes Of Moore
Daniel J. Hemel (NYU: Google Scholar), The Low and High Stakes of Moore, 180 Tax Notes Fed. 563 (July 24, 2023): Moore, the challenge to the constitutionality of the mandatory repatriation tax slated for argument at the Supreme Court next term, looks at first glance like a battle between two different definitions of income. On one side, petitioners
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Hemel: The Low And High Stakes Of Moore
Daniel J. Hemel (NYU: Google Scholar), The Low and High Stakes of Moore, 180 Tax Notes Fed. 563 (July 24, 2023): Moore, the challenge to the constitutionality of the mandatory repatriation tax slated for argument at the Supreme Court next term, looks at first glance like a battle between two different definitions of income. On one side, petitioners
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Clausing: The Revenue Consequences Of Pillar 2
Kimberly A. Clausing (UCLA; Google Scholar), The Revenue Consequences of Pillar 2: Five Key Considerations, 180 Tax Notes Fed. 555 (July 24, 2023): In this article, Clausing discusses a recent analysis by the Joint Committee on Taxation [Possible Effects of Adopting the Components of the OECD’s Pillar Two, Both Worldwide and in the United States]
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Clausing: The Revenue Consequences Of Pillar 2
Kimberly A. Clausing (UCLA; Google Scholar), The Revenue Consequences of Pillar 2: Five Key Considerations, 180 Tax Notes Fed. 555 (July 24, 2023): In this article, Clausing discusses a recent analysis by the Joint Committee on Taxation [Possible Effects of Adopting the Components of the OECD’s Pillar Two, Both Worldwide and in the United States]
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Faber: A Retired Tax Lawyer’s Guide To Nonprofit Board Service
Peter L. Faber (McDermott Will & Emery, New York), A Retired Tax Lawyer’s Guide to Nonprofit Board Service, 180 Tax Notes Fed. 113 (July 3, 2023): I retired five years ago after practicing tax law for 55 years. A question that typically occurs to a lawyer approaching retirement is: What will I do with my
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Faber: A Retired Tax Lawyer’s Guide To Nonprofit Board Service
Peter L. Faber (McDermott Will & Emery, New York), A Retired Tax Lawyer’s Guide to Nonprofit Board Service, 180 Tax Notes Fed. 113 (July 3, 2023): I retired five years ago after practicing tax law for 55 years. A question that typically occurs to a lawyer approaching retirement is: What will I do with my
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Lazerow: Settling Holocaust Art Cases With Tax Help
Herbert I. Lazerow (San Diego), Settling Holocaust Art Cases With Tax Help, 180 Tax Notes Fed. 73 (July 3, 2023): In this article, Lazerow argues that tax incentives such as a charitable deduction and special Holocaust recovery legislation would be useful avenues to help settle disputes arising from art that was separated from owners during
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Lazerow: Settling Holocaust Art Cases With Tax Help
Herbert I. Lazerow (San Diego), Settling Holocaust Art Cases With Tax Help, 180 Tax Notes Fed. 73 (July 3, 2023): In this article, Lazerow argues that tax incentives such as a charitable deduction and special Holocaust recovery legislation would be useful avenues to help settle disputes arising from art that was separated from owners during
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Blue J Predicts: Conflicting Duties And The Trust Fund Recovery Penalty In Cashaw
Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal) & Christopher Yan (Senior Legal Research Associate, Blue J Legal), A Reexamination of Cashaw, 179 Tax Notes Fed. 2197 (June 26, 2023): [W]e revisit the intriguing case of Cashaw [v. Commissioner, T.C. Memo. 2021-123 (Oct. 27, 2021)]. This case focused on
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Blue J Predicts: Conflicting Duties And The Trust Fund Recovery Penalty In Cashaw
Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal) & Christopher Yan (Senior Legal Research Associate, Blue J Legal), A Reexamination of Cashaw, 179 Tax Notes Fed. 2197 (June 26, 2023): [W]e revisit the intriguing case of Cashaw [v. Commissioner, T.C. Memo. 2021-123 (Oct. 27, 2021)]. This case focused on
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Blue J: The Rise Of Generative AI For Tax Research
Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal) et al., The Rise of Generative AI for Tax Research, 179 Tax Notes 1609 (May 29, 2023): ChatGPT has exploded into the popular consciousness. Generative artificial intelligence, in the form of natural language chatbots, is newly poised to significantly shift how
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Blue J: The Rise Of Generative AI For Tax Research
Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal) et al., The Rise of Generative AI for Tax Research, 179 Tax Notes 1609 (May 29, 2023): ChatGPT has exploded into the popular consciousness. Generative artificial intelligence, in the form of natural language chatbots, is newly poised to significantly shift how
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Avi-Yonah: More On Moore
Following up on my previous posts: John Brooks (Fordham) & David Gamage (Indiana-Maurer), Moore v. United States And The Original Meaning Of Income (June 27, 2023) Christopher Cox (Former Rep. (1989-2005) & SEC Chair (2005-2009)) & Hank Adler (Chapman), The Ninth Circuit Upholds A Wealth Tax (Jan. 30, 2023) Reuven Avi-Yonah (Michigan; Google Scholar), If
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Avi-Yonah: More On Moore
Following up on my previous posts: John Brooks (Fordham) & David Gamage (Indiana-Maurer), Moore v. United States And The Original Meaning Of Income (June 27, 2023) Christopher Cox (Former Rep. (1989-2005) & SEC Chair (2005-2009)) & Hank Adler (Chapman), The Ninth Circuit Upholds A Wealth Tax (Jan. 30, 2023) Reuven Avi-Yonah (Michigan; Google Scholar), If
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews Gift Tax Consequences Of Luxury Hospitality By Crawford, Haneman & Blattmachr
This week, Tracey Roberts (Cumberland; Google Scholar) reviews a work by Bridget J. Crawford (Pace; Google Scholar), Victoria J. Haneman (Creighton; Google Scholar) & Jonathan G. Blattmachr (Milbank LLP), Gift Tax Consequences of Luxury Hospitality: An Introduction, 115 Tax Notes Fed. 1157 (May 15, 2023). In Gift Tax Consequences of Luxury Hospitality: An Introduction, Bridget
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Weekly SSRN Tax Article Review And Roundup: Roberts Reviews Gift Tax Consequences Of Luxury Hospitality By Crawford, Haneman & Blattmachr
This week, Tracey Roberts (Cumberland; Google Scholar) reviews a work by Bridget J. Crawford (Pace; Google Scholar), Victoria J. Haneman (Creighton; Google Scholar) & Jonathan G. Blattmachr (Milbank LLP), Gift Tax Consequences of Luxury Hospitality: An Introduction, 115 Tax Notes Fed. 1157 (May 15, 2023). In Gift Tax Consequences of Luxury Hospitality: An Introduction, Bridget
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Four Tax Questions For ChatGPT And Other Language Models
Libin Zhang (Fried Frank, New York), Four Tax Questions for ChatGPT and Other Language Models, 179 Tax Notes Fed. 969 (May 8, 2023): Since ChatGPT was released to the public in late 2022, it and other language models have rapidly gained recognition for their ability to respond to queries with natural language text. This article
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Four Tax Questions For ChatGPT And Other Language Models
Libin Zhang (Fried Frank, New York), Four Tax Questions for ChatGPT and Other Language Models, 179 Tax Notes Fed. 969 (May 8, 2023): Since ChatGPT was released to the public in late 2022, it and other language models have rapidly gained recognition for their ability to respond to queries with natural language text. This article
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DACA’s Tax Benefits Highlight The Need For Broader Immigration Reform
Jacqueline Lainez Flanagan (District of Columbia), DACA’s Tax Benefits Highlight the Need for Broader Immigration Reform, 107 Tax Notes St. 955 (March 13, 2023): The Search for Tax Justice is a Tax Notes State series examining the inequities inherent in state and federal taxes. In this installment, Jacqueline Laínez Flanagan, associate professor of law at
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DACA’s Tax Benefits Highlight The Need For Broader Immigration Reform
Jacqueline Lainez Flanagan (District of Columbia), DACA’s Tax Benefits Highlight the Need for Broader Immigration Reform, 107 Tax Notes St. 955 (March 13, 2023): The Search for Tax Justice is a Tax Notes State series examining the inequities inherent in state and federal taxes. In this installment, Jacqueline Laínez Flanagan, associate professor of law at
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Creating A Pro-Tax Story For Racial Equity
Nicholas A. Mirkay (Hawaii; Google Scholar) & Palma Joy Strand (Creighton), Creating a Pro-Tax Story for Racial Equity, 108 Tax Notes St. 343 (Apr. 24, 2023): In this installment of “The Search for Tax Justice” in Tax Notes State, Mirkay and Strand highlight the deep history of contemporary racialized framing of the “taxpayer” identity as
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Creating A Pro-Tax Story For Racial Equity
Nicholas A. Mirkay (Hawaii; Google Scholar) & Palma Joy Strand (Creighton), Creating a Pro-Tax Story for Racial Equity, 108 Tax Notes St. 343 (Apr. 24, 2023): In this installment of “The Search for Tax Justice” in Tax Notes State, Mirkay and Strand highlight the deep history of contemporary racialized framing of the “taxpayer” identity as