Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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A Daschle Tax Roundup
Senator Dashcle's Feb. 1, 2009 Letter to Senate Finance Committee: Thank you for the work you and the Committee are doing to move forward on my nomination by President Obama to be Secretary of Health and Human Services. I know that despite the heavy workload from both the Economic Recovery Act and SCHIP, as well…
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Tax Court Rejects IRS’s Denial of Dependency Deduction for Disabled Son
Your tax dollars at work: Halbin v. Commissioner, T.C. Memo. 2009-18 (Jan. 28, 2009): On June 24, 2003, as he was leaving his parents’ farm, Eric’s vehicle was hit head-on by a U.S. Postal Service mail carrier who was driving down the wrong side of the road. It took approximately 3 hours for emergency personnel…
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Miller & Chevalier’s 2009 Tax Policy Forecast Survey
Miller & Chevalier (Washington, D.C.) today released its 2009 Tax Policy Forecast Survey measuring the current perspectives and attitudes of leading corporate tax executives on the direction of tax policy in the coming year. From the Executive Summary: Respondents to the third annual survey say that addressing the economic crisis will dominate the tax agenda this…
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Tax Provisions of Stimulus Bills
House: Bill (H.R. 598) House Ways & Means Committee, Staff Description Joint Committee on Taxation, Revenue Estimate of Bill as Passed (JCX-14-09) Joint Committee on Taxation, Description of Bill (JCX-5-09) Joint Committee on Taxation, Revenue Estimate of Bill (JCX-7-09) Joint Committee on Taxation, Description of Chairman's Mark (JCX-8-09) Joint Committee on Taxation, Revenue Estimate of…
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TaxProf Blog Weekend Roundup
Saturday: Daschle's Nomination for HHS Secretary Threatened by Failure to Pay $140k Taxes on Free Use of Limo and Chauffeur Stombock: Economic Nexus and Nonresident Corporate Taxpayers Cui Posts Tax Papers on SSRN Sunday: Top 5 Tax Paper Downloads Student Comments & Notes in ABA Tax Lawyer The Constitutionality of Taxing Compensatory Damages for Non-Physical…
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Top 5 Tax Paper Downloads
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: 1. [337 Downloads] The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, by Katherine Pratt, Jennifer M. Kowal & Daniel Martin (all of Loyola-L.A.) 2. [231 Downloads] Research…
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Student Comments & Notes in ABA Tax Lawyer
Here are the students comments and notes in the latest issue of The Tax Lawyer (Vol. 61, No. 4): Evan M. Stern, Comment, The Import-Export Clause and Territorial Taxation, 61 Tax Law. 1245 (2008) Matthew Harris, Note, Commissioner v. Dunkin: The Ninth Circuit’s Novel Tax Treatment of Deferred Compensation of Divorced Spouses, 61 Tax Law.…
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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…