Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax Daily
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Lesson From The Tax Court: To Get Deductions For Criminal Activity, Make It Your Business
I was going to blog today on a great case involving application of the Cohan rule to help a taxpayer establish their basis in property when they had lost their records. Pak v. Commissioner, T.C. Memo. 2024-86. I decided not to because Les Book did such a nice job blogging about it here on Procedurally
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The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5. [904 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [738 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google
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The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5. [904 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar) [738 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google
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Narotzki Posts Two Tax Papers On SSRN
Doron Narotzki (Akron; Google Scholar), Chevron Unraveled, Tax Law Unleashed, 86 Ohio St. L.J. Online ___ (2025): The article explores the profound implications of the repeal of Chevron deference on tax law. The Chevron doctrine, which historically allowed courts to defer to federal agencies' interpretations of ambiguous statutes, has been a cornerstone of administrative law.
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Narotzki Posts Two Tax Papers On SSRN
Doron Narotzki (Akron; Google Scholar), Chevron Unraveled, Tax Law Unleashed, 86 Ohio St. L.J. Online ___ (2025): The article explores the profound implications of the repeal of Chevron deference on tax law. The Chevron doctrine, which historically allowed courts to defer to federal agencies' interpretations of ambiguous statutes, has been a cornerstone of administrative law.
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Osofsky’s Wellness And The Tax Law
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Leigh Osofsky (North Carolina; Google Scholar), Wellness and The Tax Law, 59 Ga. L. Rev. __ (2025). There is little doubt that the U.S. tax system’s patchwork treatment of medical care yields significant inequities, many of which reproduce broader problems with non-tax public health policy
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Weekly SSRN Tax Article Review And Roundup: Speck Reviews Osofsky’s Wellness And The Tax Law
This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Leigh Osofsky (North Carolina; Google Scholar), Wellness and The Tax Law, 59 Ga. L. Rev. __ (2025). There is little doubt that the U.S. tax system’s patchwork treatment of medical care yields significant inequities, many of which reproduce broader problems with non-tax public health policy
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Tax Policy In The Biden Administration
Bloomberg, The Big Tax Hike Coming in Just Over a Year Bloomberg, Corporate Alternative Minimum Tax Rules Multiply Compliance Tasks Bloomberg, Countries Raise Corporate Tax Rates After Years of Decline Business Insider, How Rich Americans Use Life Insurance to Save on Taxes and Protect Their Kids' Inheritance With This Neat Trick Common Dreams, Dems Name
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Tax Policy In The Biden Administration
Bloomberg, The Big Tax Hike Coming in Just Over a Year Bloomberg, Corporate Alternative Minimum Tax Rules Multiply Compliance Tasks Bloomberg, Countries Raise Corporate Tax Rates After Years of Decline Business Insider, How Rich Americans Use Life Insurance to Save on Taxes and Protect Their Kids' Inheritance With This Neat Trick Common Dreams, Dems Name
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Tobin Presents Have Your Cake And Eat It Too, An Apportioned Wealth Tax Today At Boston College
Donald Tobin (Maryland; Google Scholar) presents Have your Cake and Eat it Too, An Apportioned Wealth Tax at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: As economic inequality in the United States becomes more extreme, there are increased calls for raising taxes on the wealthiest Americans. Some proposals
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Tobin Presents Have Your Cake And Eat It Too, An Apportioned Wealth Tax Today At Boston College
Donald Tobin (Maryland; Google Scholar) presents Have your Cake and Eat it Too, An Apportioned Wealth Tax at Boston College today as part of its Tax Policy Collaborative hosted by Diane Ring: As economic inequality in the United States becomes more extreme, there are increased calls for raising taxes on the wealthiest Americans. Some proposals
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Next Week’s Tax Workshops
Tuesday, October 8: Diane M. Ring (Boston College; Google Scholar) will present The Conflictual Core of Global Tax Corporation (with Shu-Yi Oei (Duke; Google Scholar)) as part of the UC-Irvine Current Issues in Tax Law & Policy Colloquium Speaker Series. If you would like to attend, please RSVP here. Tuesday, October 8: Manasi Deshpande (Chicago) will
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Next Week’s Tax Workshops
Tuesday, October 8: Diane M. Ring (Boston College; Google Scholar) will present The Conflictual Core of Global Tax Corporation (with Shu-Yi Oei (Duke; Google Scholar)) as part of the UC-Irvine Current Issues in Tax Law & Policy Colloquium Speaker Series. If you would like to attend, please RSVP here. Tuesday, October 8: Manasi Deshpande (Chicago) will
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Schaffa: Reimagining The Deduction For Employee Compensation
Daniel Schaffa (Richmond; Google Scholar), Reimagining the Deduction for Employee Compensation, 57 U. Mich. J.L. Reform 417 (2024): U.S. businesses pay trillions of dollars in employee compensation, a substantial fraction of which is deductible for tax purposes. This deduction reduces the taxable income of businesses, ultimately lowering business tax burdens by hundreds of billions of
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Schaffa: Reimagining The Deduction For Employee Compensation
Daniel Schaffa (Richmond; Google Scholar), Reimagining the Deduction for Employee Compensation, 57 U. Mich. J.L. Reform 417 (2024): U.S. businesses pay trillions of dollars in employee compensation, a substantial fraction of which is deductible for tax purposes. This deduction reduces the taxable income of businesses, ultimately lowering business tax burdens by hundreds of billions of
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Section 1031 Offramps: Incentives For Small Investors To Sell Single-Family Rental Homes
Jack Wroldsen (Cal Poly), 1031 Offramps: Incentives for Small Investors to Sell Single-Family Rental Homes, 27 N.Y.U. J. Legis. & Pub. Pol'y ___ (2025): It has never been so expensive to purchase a single-family home. Multiple interrelated causes headline the affordability crisis, such as historically low interest rates that suddenly spiked higher, ongoing population growth,
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Section 1031 Offramps: Incentives For Small Investors To Sell Single-Family Rental Homes
Jack Wroldsen (Cal Poly), 1031 Offramps: Incentives for Small Investors to Sell Single-Family Rental Homes, 27 N.Y.U. J. Legis. & Pub. Pol'y ___ (2025): It has never been so expensive to purchase a single-family home. Multiple interrelated causes headline the affordability crisis, such as historically low interest rates that suddenly spiked higher, ongoing population growth,
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Chodorow: Saban, Pope, And The Benefits Theory Of Taxation
Adam Chodorow (Arizona State; Google Scholar), Saban, Pope, and the Benefits Theory of Taxation: As a condition for receiving federal highway funding, Congress requires states to spend the revenues they raise from road users on the roads. Congress justified this condition, in part, because wanted federal money to supplement—not replace—state money and, in part, on
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Chodorow: Saban, Pope, And The Benefits Theory Of Taxation
Adam Chodorow (Arizona State; Google Scholar), Saban, Pope, and the Benefits Theory of Taxation: As a condition for receiving federal highway funding, Congress requires states to spend the revenues they raise from road users on the roads. Congress justified this condition, in part, because wanted federal money to supplement—not replace—state money and, in part, on
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García: Taxing Collusion
Kristelia García (Georgetown; Google Scholar), Taxing Collusion (JOTWELL) (reviewing Rachel Landy (Cardozo), Downstreaming, 65 B.C. L. Rev. __ (2024)): Commentators have long raised the alarm about over-consolidation in the entertainment industries and the resulting barriers to entry seen in the downstream market. One line of scholarship identifies copyright law as a lever that policymakers might
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García: Taxing Collusion
Kristelia García (Georgetown; Google Scholar), Taxing Collusion (JOTWELL) (reviewing Rachel Landy (Cardozo), Downstreaming, 65 B.C. L. Rev. __ (2024)): Commentators have long raised the alarm about over-consolidation in the entertainment industries and the resulting barriers to entry seen in the downstream market. One line of scholarship identifies copyright law as a lever that policymakers might
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Haneman: Taxing Dirty Luxuries
Victoria J. Haneman (Creighton; Google Scholar), Taxing Dirty Luxuries, 56 Case W. Res. J. Int’l L. 197 (2024): Dirty luxuries are items that are pleasant or nice to have, not necessities, that absolutely bludgeon the environment. From the merely affluent to the ultra-rich, consumers enjoying dirty luxuries, such as luxury clothing, private jets, superyachts, SUVs,
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Haneman: Taxing Dirty Luxuries
Victoria J. Haneman (Creighton; Google Scholar), Taxing Dirty Luxuries, 56 Case W. Res. J. Int’l L. 197 (2024): Dirty luxuries are items that are pleasant or nice to have, not necessities, that absolutely bludgeon the environment. From the merely affluent to the ultra-rich, consumers enjoying dirty luxuries, such as luxury clothing, private jets, superyachts, SUVs,
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LSU Seeks To Hire A Clinical Tax Prof
LSU Law, Faculty Posting: The LSU Paul M. Hebert Law Center seeks to hire a faculty member to develop, implement, teach, and serve as director for our new Low Income Taxpayer Clinic (“LITC”). The position will be a twelve-month appointment with the possibility of renewal. The LITC will be a new offering in our robust
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LSU Seeks To Hire A Clinical Tax Prof
LSU Law, Faculty Posting: The LSU Paul M. Hebert Law Center seeks to hire a faculty member to develop, implement, teach, and serve as director for our new Low Income Taxpayer Clinic (“LITC”). The position will be a twelve-month appointment with the possibility of renewal. The LITC will be a new offering in our robust