Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Analysts
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Johnson: The Anti-Injunction Act and the Individual Mandate
Steve R. Johnson (Florida State), The Anti-Injunction Act and the Individual Mandate, 133 Tax Notes 1395 (Dec. 12, 2011): The Supreme Court will soon hear challenges to the constitutionality of the individual mandate of the healthcare reform legislation. It is important that this pivotal case be decided on the merits. However, it is possible that
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State Tax Notes: The Best of 2011
The Best of 2011, 62 State Tax Notes 639 (Dec. 5, 2011): Person of the Year: Joe Crosby (Multistate Associates, Inc.; former Chief Operating Officer & Senior Director of Policy, Council on State Taxation) Tax Lawyer of the Year: Jeffrey A. Friedman (Partner, Sutherland Asbill & Brennan, Washington, D.C.) Tax Organization of the Year: Tax
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Fuller: U.S. Tax Review
James P. Fuller (Fenwick & West, Mountain View, CA), U.S. Tax Review, 64 Tax Notes Int'l 741 (Dec. 5, 2011) James P. Fuller comments on U.S. tax developments with international implications, including new § 964 regs, the Pritired decision, and the corporate tax reform proposal of House Ways and Means Committee Chair Dave Camp. All Tax
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Swain & Hellerstein: The Constitutionality of Amazon’s Distribution Center Deals
John A. Swain (Arizona) & Walter Hellerstein (Georgia), The Questionable Constitutionality of Amazon's Distribution Center Deals, 62 State Tax Notes 667 (Dec. 5, 2011): Amazon.com's deals with some states that favor a remote seller with an in-state distribution center discriminate unconstitutionally against other remote sellers. All Tax Analysts content is available through the LexisNexis® services. Forbes,
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Sullivan: Let’s Promote the Competitiveness of All American Businesses
Martin A. Sullivan (Tax Analysts), Let's Promote the Competitiveness of All Businesses, 133 Tax Notes 1175 (Dec. 5, 2011): The best way for tax policy to promote domestic economic growth is to reform the tax system so that all job-creating sectors of the economy are taxed evenly. Therefore, if Congress has the opportunity to reform corporate
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Cummings: The Supreme Court, Constitution, and Federal Tax
Jasper L. Cummings, Jr. (Alston & Bird, Durham, NC), 222 Years of the Supreme Court, the Constitution, and Federal Tax, 133 Tax Notes 1151 (Nov. 28, 2011): Cummings argues that the Supreme Court has played a more useful role in creating income tax law than is generally supposed. The Court has also fostered a very expansive
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Zagaris: International Tax Enforcement Continues to Rise
Bruce Zagaris (Berliner Corcoran & Rowe, Washington, D.C.), International Tax Enforcement Continues to Rise, 64 Tax Notes Int’l 653 (Nov. 28, 2011): International tax enforcement is continuing to rise in all forms: multilaterally, bilaterally, and unilaterally. The trend will continue as governments look for more tax revenue and as globalization, free trade, and the information revolution
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State & Local Taxation of Cloud Computing
Martin I. Eisenstein & Barbara J. Slote (both of Brann & Isaacson, Lewiston, ME), Let the Sunshine In: The Age of Cloud Computing, 62 State Tax Notes 573 (Nov. 28, 2011): Companies providing cloud computing services should consider the following interrelated subjects: the nature of the service provided (including its taxonomy) and the service’s taxability; the
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Fogg: Systemic Issues with Low-Dollar Federal Tax Lien Filing
Keith Fogg (Villanova), Systemic Issues with Low-Dollar Lien Filing, 133 Tax Notes 88 (Oct. 3, 2011): This article suggests a better system for exercising judgment when filing the notice of federal tax lien on low dollar delinquent accounts. All Tax Analysts content is available through the LexisNexis® services.
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Sales Tax Reform Through Technology and Escrow Accounts
William Comiskey (Hodgson Russ, Albany), Sales Tax Reform: Technology and Escrow Accounts to the Rescue, 62 State Tax Notes 511 (Nov. 21, 2011): A new and better day for sales tax administration is within reach. It will begin as soon as vendors are required to have escrow accounts and states begin sweeping those accounts. In short
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Johnson: Recognizing Built-In Gain on Contribution to a Partnership
Calvin H. Johnson (Texas), Recognizing Built-in Gain on Contribution to a Partnership, 133 Tax Notes 905 (Nov. 14, 2011): Section 721 generally allows nonrecognition of the built-in gain on a contribution of appreciated property to a partnership. This proposal would require recognition of gain on property at the value set by the bargain and allow
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Moy: Portability of Unused Spousal Exemption Increases Planning Complexity
Doug H. Moy (Doug H. Moy, Inc., Portland, OR), Unused Spousal Exemption Amount: ‘There You Go Again’, 133 Tax Notes 847 (Nov. 14, 2011): This report addresses the complexity of the unused spousal exemption amount that Congress enacted under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. This unnecessary complexity was
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Schmalbeck & Soled: The Estate Tax and Erosion of Capital Gains Tax Revenues
Richard Schmalbeck (Duke) & Jay A. Soled (Rutgers Business School), Estate Tax Relief and the Erosion of Capital Gains Tax Revenues, 133 Tax Notes 733 (Nov. 7, 2011): One consequence of Congress raising the estate tax exemption to $5 million is that dramatically fewer estates will be subject to it. When an estate is taxable,
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The U.S.-Swiss Global Tax Settlement Negotiations
Walter H. Boss (Poledna Boss Kurer, Zurich) & William M. Sharp Sr. (Sharp Kemm, Zurich), The Swiss-U.S. ‘Turnover’ Ground Rules: A Technical Update, 64 Tax Notes Int’l 423 (Nov. 7, 2011): This article provides a technical update in light of many media reports that the ongoing negotiations between the U.S. and Swiss governments will purportedly
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Jensen: The Home Bathroom Deduction
Erik M. Jensen (Case Western), The Home Bathroom Deduction, 133 Tax Notes 480 (Oct. 24, 2011): This viewpoint criticizes a recent Tax Court decision, Bulas v. Commissioner, denying an accountant deductions associated with a bathroom used almost entirely by clients visiting the accountant’s home office. The author argues the court interpreted the requirement in §
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Federal and State Taxation of Domestic Partner Benefits
James Angelini & Jason Peterson (both of Suffolk University, Sawyer Business School), The Federal and State Taxation of Domestic Partner Benefits, 62 State Tax Notes 377 (Nov. 7, 2011): This article examines the federal and state taxation of employee benefits extended to same- or opposite-sex spouses, dependents, and same- or opposite-sex domestic partners. Although there
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Application of the Check-the-Box Regs to Foreign Entities
Kenan Mullis (LL.M. Taxation 2011, Georgetown), Check-the-Box and Hybrids: A Second Look at Elective U.S. Tax Classification for Foreign Entities, 64 Tax Notes Int’l 371 (Oct. 31, 2011): After significant debate, and despite their own expressed reservations, the IRS and Treasury extended the application of the final check-the-box regulations to foreign business entities, meaning that
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Cummings: User Fees Versus Taxes
Jasper L. Cummings Jr. (Alston & Bird, Raleigh, NC), User Fees Versus Taxes, 62 State Tax Notes 321 (Oct. 31, 2011): State tax lawyers have a panoply of weapons to deploy against state taxes, but may not be as ready to discern that a tax is really a user fee, or to attack the fee
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Sullivan: To Hell With Tax Reform — For Now
Martin A. Sullivan (Tax Analysts), To Hell With Tax Reform — For Now, 133 Tax Notes 509 (Oct. 31, 2011): I hate to drag you away from your fascination with Herman Cain’s 999 plan and Rick Perry’s flat tax, but if we are going to make real progress, we can’t fixate on every overhyped, half-baked tax
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Brunori: State & Local Tax Still Can’t Get Any Respect in 119 Law Schools
David Brunori (Executive Vice President of Editorial Operations, Tax Analysts), Not Getting Enough Respect: State and Local Tax in Law Schools, 62 State Tax Notes 261 (Oct. 23, 2011): Only 80 of the 199 law schools accredited by the ABA regularly offer a state and local tax law course. The profession and academia should both
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Sullivan: Time for a Little Class Warfare?
Martin A. Sullivan (Tax Analysts), Time for a Little Class Warfare?, 133 Tax Notes 395 (Oct. 24, 2011): The evidence is overwhelming that America’s rich are getting much richer while income growth for low- and middle-income earners has stagnated. The share of income and wealth concentrated in the hands of America’s superrich is high by
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Graetz: Tax Reform 1986 — A Silver Anniversary, Not a Jubilee
Michael J. Graetz (Columbia), Tax Reform 1986: A Silver Anniversary, Not a Jubilee, 133 Tax Notes 313 (Oct. 17, 2011): The Tax Reform Act of 1986 was an important achievement, but it has not proved lasting. Nor did it receive much public support. Many of its reforms have since been reversed. What the country needs
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Johnson: Taxes, Free Expression, and Adult Entertainment
Steve R. Johnson (Florida State), Taxes, Free Expression, and Adult Entertainment, 62 State Tax Notes 103 (Oct. 10, 2011): The interaction of morality and money produces interesting results. One manifestation is legislation in some states and proposals in others to impose higher taxes on “gentlemen’s show lounges” (OK, I mean strip clubs) and other venues
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Taxing Groupon
Timothy P. Noonan & Lance E. Rothenberg (both of Hodgson Russ, New York), Taxing Groupon-Type Coupons: New York Tax Department Guidence, 62 State Tax Notes 171 (Oct. 17, 2011): [T]here are sizable compliance issues that merchants must be aware of when transacting business through prepaid discount vouchers. Merchants have to determine first whether the product
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Sullivan: Business Tax Reform From the Bottom Up
Martin A. Sullivan (Tax Analysts), Business Tax Reform From the Bottom Up, 133 Tax Notes 263 (Oct. 17, 2011): Small business taxation is a mess. On those rare occasions when Congress gets serious about reform, it gives priority to the individual income and corporate taxes. Taxation of small business and passthrough income is neither here