Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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The Constitutionality of Taxing Compensatory Damages for Non-Physical Injuries
Ellen Overmyer Lloyd (J.D. 2008, Loyola University New Orleans; Associate, Stone Pigman, New Orleans) has published Comment, The Taxman Cometh: The Constitutionality of Taxing Compensatory Damages for Non-Physical Injuries, 54 Loy. L. Rev. 375 (2008). Here is part of the Introduction: This Comment will address Congress's power to tax and will specifically consider whether it…
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Daschle’s Nomination for HHS Secretary Threatened by Failure to Pay $140k Taxes on Free Use of Limo and Chauffeur
Secretary of Health and Human Services nominee Tom Daschle has an even bigger tax problem than Treasury Secretary Timothy Geithner: Daschle paid more than $140,000 in taxes and interest on January 2, 2009 for three tax mistakes he made on his 2005-2007 tax returns comprising over $350,000 of omitted income and overstated deductions that were uncovered in the…
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Stombock: Economic Nexus and Nonresident Corporate Taxpayers
Megan A. Stombock (Cadwalader, Wickersham & Taft, New York) has published Economic Nexus and Nonresident Corporate Taxpayers: How Far Will It Go?, 61 Tax Law. 1225 (2008). Here is the Introduction: Article I, Section 8, Clause 3 of the U.S. Constitution, known more commonly as the Commerce Clause, grants Congress the power to regulate interstate commerce. The U.S. Supreme Court held in…
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Cui Posts Tax Papers on SSRN
Wei Cui (China University of Political Science and Law) has posted two tax papers on SSRN: "Establishment": An Analysis of a Core Concept in Chinese Inbound Income Taxation The Prospect of New Partnership Taxation in China
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Borden Presents Open Tenancies in Common Today at Florida
Bradley T. Borden (Washburn) presents Open Tenancies in Common, 38 Seton Hall L. Rev. ___ (2009), at Florida today as part of its Faculty Enrichment Series. Here is the abstract: Tax law (section 1031 in particular) has spawned a new investment vehicle-open tenancies in common. Tax law allows property owners to exchange into like-kind real property tax…