Monday, January 31, 2005

Once Again, Grades are "Coming Out"

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The Power of Grades Grades for first-year students were released last week. Grades for second and third year students will be released s...
Friday, January 28, 2005

Now It's Time for Taxes Meet Emails at Death

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Professor Ray Madoff of the Boston College Law School responded to my commentary about the issues raised when planning for the disposition o...

Never at a Loss for Tax Proposals

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The staff of the Joint Committee on Taxation has just released its report, "OPTIONS TO IMPROVE TAX COMPLIANCE AND REFORM TAX EXPENDITU...
Wednesday, January 26, 2005

Simple in Theory, Complex in Practice

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Some may remember that I did not think that restoring the sales tax deduction, even as an alternative to a state income tax deduction, was a...
Monday, January 24, 2005

Supremes to Congress: Clean Up Your Own Mess

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Last fall, I reported on the enactment, by the Congress, of an above-the-line deduction for attorney fees paid by plaintiffs in specified ty...

The Social Security Chicken and Egg

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Andy Cassel's column in Friday's Philadelphia Inquirer raised several very important points about the social security debate that i...
Friday, January 21, 2005

State Taxation of Nonresidents

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Yet another nonresident income taxation case has moved into the spotlight in New York, though its impact can and will be felt throughout the...

Putting the Tax Law to Good Use

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OK, suppose I cave in and support the idea that the tax law should be used for non-revenue purposes. What would be on my list of tax-encoura...
Wednesday, January 19, 2005

So What Am I Trying to Teach?

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My response to a moderately complicated partnership taxation question posted on the ABA-TAX listserv brought a comment from one of the parti...
Tuesday, January 18, 2005

ALL of Gross Income?

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I'm now starting to roll along my latest major writing project, the revision of TM 501-2, Gross Income: Overview and Conceptual Aspects....
Monday, January 17, 2005

Spotlights Now Turn to That Penna. Stealth Tax

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In yesterday's post I described the surprise and unhappiness with which employees had greeted the news, from their employers, that the ...
Sunday, January 16, 2005

Stealth Tax, Type Two

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Stealth tax increases always fascinate me. There are at least two types of stealth tax increases. One is the increase that is hidden so deep...
Thursday, January 13, 2005

The Impact of Death on Web-Based Content

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My post last week on the treatment of email after death has resonated with many people. A friend who graduated from the law school two year...

Putting Corporate Tax Shelters into the Public Spotlight

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In response to my recent posting about the setbacks experienced by the government in dealing with corporate tax shelters, Joe Kristan of R...
Wednesday, January 12, 2005

Battle Plans for the Tax Shelter Wars: Dealing with Government Losses

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It's late, but I just realized I had tucked this away several days ago. Wednesdays I have four hours of class, and when there is a facul...
Tuesday, January 11, 2005

SHOCKING Tax News

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In her just-released Annual Report , the National Taxpayer Advocate of the IRS has concluded that "The most serious problem facing taxp...
Monday, January 10, 2005

More on Flattery

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In response to my posting earlier today about the risks of letting flattery or skepticism get in the way of what lawyers call due diligence...

Don't Let Flattery Get Them Everywhere

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It is said that flattery will get you everywhere. Unless, of course, you are on the receiving end and fall for it. Here's a disturbing s...