Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax News
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Tax Policy In The Biden Administration
Balkinization, Justice Thomas Denounces Wealth Taxation — At the Cost of Transforming “Originalism” into a Parody of Itself Bruce Ackerman (Yale), My Initial Reactions to Justice Thomas' Sweeping Denunciation of Wealth Taxation Joseph Fishkin (UCLA), Less Is Moore Bloomberg, A Covid Lifeline for Businesses Has Become Curse for the IRS Bloomberg, Companies Urged to Carefully
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Zelenak: Moore Thoughts
TaxProf Blog Op-Ed: Moore Thoughts, by Lawrence Zelenak (Duke; Google Scholar): In terms of its bottom line, the Supreme Court's Moore decision is no surprise to anyone who listened to (or read the transcript of) the oral argument last December. It seemed then nearly certain that the Court would uphold the mandatory repatriation tax (MRT) as
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Zelenak: Moore Thoughts
TaxProf Blog Op-Ed: Moore Thoughts, by Lawrence Zelenak (Duke; Google Scholar): In terms of its bottom line, the Supreme Court's Moore decision is no surprise to anyone who listened to (or read the transcript of) the oral argument last December. It seemed then nearly certain that the Court would uphold the mandatory repatriation tax (MRT) as
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7-2 Supreme Court Upholds Mandatory Repatriation Tax In Moore
Moore v. United States, No. 22–800 (June 20, 2024): The [Mandatory Repatriation Tax] —which attributes the realized and undistributed income of an American-controlled foreign corporation to the entity’s American shareholders, and then taxes the American shareholders on their portions of that income—does not exceed Congress’s constitutional authority. … KAVANAUGH, J., delivered the opinion of the
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7-2 Supreme Court Upholds Mandatory Repatriation Tax In Moore
Moore v. United States, No. 22–800 (June 20, 2024): The [Mandatory Repatriation Tax] —which attributes the realized and undistributed income of an American-controlled foreign corporation to the entity’s American shareholders, and then taxes the American shareholders on their portions of that income—does not exceed Congress’s constitutional authority. … KAVANAUGH, J., delivered the opinion of the
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Roger Colinvaux Receives 2024 ABA Outstanding Nonprofit Academic Award
Roger Colinvaux (Catholic University) received the 2024 Outstanding Nonprofit Academic Award from the ABA Business Law Section: The legal nonprofit community has named the 2024 recipients of the annual “Outstanding Nonprofit Lawyer Awards.” The Nonprofit Organizations Committee of the American Bar Association, Business Law Section, recognizes accomplished and civic-minded nonprofit lawyers in the categories of
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Roger Colinvaux Receives 2024 ABA Outstanding Nonprofit Academic Award
Roger Colinvaux (Catholic University) received the 2024 Outstanding Nonprofit Academic Award from the ABA Business Law Section: The legal nonprofit community has named the 2024 recipients of the annual “Outstanding Nonprofit Lawyer Awards.” The Nonprofit Organizations Committee of the American Bar Association, Business Law Section, recognizes accomplished and civic-minded nonprofit lawyers in the categories of
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Juneteenth And Tax Policy
Common Dreams, Juneteenth and the Need for a Reimagined, More Progressive Tax Code: Policymakers can only make sensible decisions when they understand what the tax system’s shortcomings have done to Black communities. Juneteenth is a reminder of the hard-fought victories that helped Black Americans secure their delayed freedom, justice, and suffrage. And in the chapters about tax
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Juneteenth And Tax Policy
Common Dreams, Juneteenth and the Need for a Reimagined, More Progressive Tax Code: Policymakers can only make sensible decisions when they understand what the tax system’s shortcomings have done to Black communities. Juneteenth is a reminder of the hard-fought victories that helped Black Americans secure their delayed freedom, justice, and suffrage. And in the chapters about tax
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AI-Generated Tax Advice Is Not (Yet) Making the Grade
Taxpayer Advocate Service, Is AI Generated Tax Advice Making the Grade?: AI is a rapidly evolving new technology, and may not be able to provide accurate answers to your complex tax questions. … Recently, some leading tax preparation companies have taken AI a step further by providing generative AI assistants, often referred to as AI
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AI-Generated Tax Advice Is Not (Yet) Making the Grade
Taxpayer Advocate Service, Is AI Generated Tax Advice Making the Grade?: AI is a rapidly evolving new technology, and may not be able to provide accurate answers to your complex tax questions. … Recently, some leading tax preparation companies have taken AI a step further by providing generative AI assistants, often referred to as AI
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Todd: While Tax World Waits For Moore, Supreme Court Decides Important Connelly Estate Tax Case
TaxProf Blog op-ed: While Tax World Waits For Moore, Supreme Court Decides Important Connelly Estate Tax Case, by Timothy M. Todd (Interim Dean, Liberty; Google Scholar): Although the eyes of the tax world have been focused on the pending decision in Moore v. United States—a case that challenges the one-time “mandatory repatriation tax,” and depending
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Todd: While Tax World Waits For Moore, Supreme Court Decides Important Connelly Estate Tax Case
TaxProf Blog op-ed: While Tax World Waits For Moore, Supreme Court Decides Important Connelly Estate Tax Case, by Timothy M. Todd (Interim Dean, Liberty; Google Scholar): Although the eyes of the tax world have been focused on the pending decision in Moore v. United States—a case that challenges the one-time “mandatory repatriation tax,” and depending
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Tax Policy In The Biden Administration
Bloomberg, Trump Floats Tariff Hikes to Offset Some Income Tax Cuts Bloomberg, Trump Tells CEOs He Would Cut Corporate Tax Rate to 20% Bloomberg, Trump Vows to End Taxes on Tips in Bid to Woo Restaurant Workers Bloomberg, UN Draft Tax Treaty Urges Fairer Taxing Rights, Wealth Taxes Bloomberg, White House Downplays Hopes for SALT
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Tax Policy In The Biden Administration
Bloomberg, Trump Floats Tariff Hikes to Offset Some Income Tax Cuts Bloomberg, Trump Tells CEOs He Would Cut Corporate Tax Rate to 20% Bloomberg, Trump Vows to End Taxes on Tips in Bid to Woo Restaurant Workers Bloomberg, UN Draft Tax Treaty Urges Fairer Taxing Rights, Wealth Taxes Bloomberg, White House Downplays Hopes for SALT
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Erin Scharff Named Distinguished Research Scholar At Arizona State
Erin Scharff (Associate Dean of Research and Faculty Development, Arizona State) has been named Willard H. Pedrick Distinguished Research Scholar: Erin Adele Scharff joined the ASU College of Law faculty in 2014. Previously, she was a visiting assistant professor of tax law at New York University School of Law, where she served as an editor
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Erin Scharff Named Distinguished Research Scholar At Arizona State
Erin Scharff (Associate Dean of Research and Faculty Development, Arizona State) has been named Willard H. Pedrick Distinguished Research Scholar: Erin Adele Scharff joined the ASU College of Law faculty in 2014. Previously, she was a visiting assistant professor of tax law at New York University School of Law, where she served as an editor
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Sarah Lawsky Receives 2024 Northwestern University Award For Research Excellence
Northwestern University, Sarah B. Lawsky Receives 2024 Walder Award: Sarah B. Lawsky, Stanford Clinton Sr. and Zylpha Kilbride and Clinton Research Professor of Law at Northwestern Pritzker School of Law, has received the 2024 Martin E. and Gertrude G. Walder Award for Research Excellence. The award recognizes Lawsky’s international impact at the intersection of law,
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Sarah Lawsky Receives 2024 Northwestern University Award For Research Excellence
Northwestern University, Sarah B. Lawsky Receives 2024 Walder Award: Sarah B. Lawsky, Stanford Clinton Sr. and Zylpha Kilbride and Clinton Research Professor of Law at Northwestern Pritzker School of Law, has received the 2024 Martin E. and Gertrude G. Walder Award for Research Excellence. The award recognizes Lawsky’s international impact at the intersection of law,
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Tax Policy In The Biden Administration
Bloomberg, FTX Settles $24 Billion Tax Claim With IRS in Bankruptcy Court Bloomberg, Lawmakers Mull Rejiggering Opportunity Zones Amid Looming Cliff Bloomberg, Restaurant Service Fees Strike a New Nerve: How They’re Taxed Bloomberg, Trump Tax Cut Renewal Is Winning Wall Street, But Could Cost $4.6 Trillion Committee for a Responsible Federal Budget, Tax Cut Extensions
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Tax Policy In The Biden Administration
Bloomberg, FTX Settles $24 Billion Tax Claim With IRS in Bankruptcy Court Bloomberg, Lawmakers Mull Rejiggering Opportunity Zones Amid Looming Cliff Bloomberg, Restaurant Service Fees Strike a New Nerve: How They’re Taxed Bloomberg, Trump Tax Cut Renewal Is Winning Wall Street, But Could Cost $4.6 Trillion Committee for a Responsible Federal Budget, Tax Cut Extensions
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Unanimous Supreme Court Affirms IRS’s Position On Life Insurance Proceeds Used To Fund A Stock Redemption
Connelly v. United States, No. 23–146 (June 6, 2024): SyllabusMichael and Thomas Connelly were the sole shareholders in Crown C Supply, a small building supply corporation. The brothers entered into an agreement to ensure that Crown would stay in the family if either brother died. Under that agreement, the surviving brother would have the option
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Unanimous Supreme Court Affirms IRS’s Position On Life Insurance Proceeds Used To Fund A Stock Redemption
Connelly v. United States, No. 23–146 (June 6, 2024): SyllabusMichael and Thomas Connelly were the sole shareholders in Crown C Supply, a small building supply corporation. The brothers entered into an agreement to ensure that Crown would stay in the family if either brother died. Under that agreement, the surviving brother would have the option
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Jacob Goldin Awarded 2024 University Of Chicago Prize In Law & Economics
Jacob Goldin Awarded 2024 Donald M. Ephraim Prize in Law and Economics: The second annual Donald M. Ephraim Prize in Law and Economics has been awarded to Jacob Goldin, Richard M. Lipton Professor of Tax Law at the University of Chicago Law School. The prize, established last year by the University of Chicago through the
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Jacob Goldin Awarded 2024 University Of Chicago Prize In Law & Economics
Jacob Goldin Awarded 2024 Donald M. Ephraim Prize in Law and Economics: The second annual Donald M. Ephraim Prize in Law and Economics has been awarded to Jacob Goldin, Richard M. Lipton Professor of Tax Law at the University of Chicago Law School. The prize, established last year by the University of Chicago through the