Monday, May 30, 2005

Food, Taxes, and Appetite Ruination

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In my first analysis of the new domestic production activities deduction under section 199 , I noted that the exclusion of gross receipts de...
Saturday, May 28, 2005

Taxes and the Sale of Baby Wardrobe Advertising Space

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This one was inevitable. A pregnant woman has decided to sell advertising space on her soon-to-be-born child's clothing. Setting up auct...
Friday, May 27, 2005

A Fascinating Tax Law Simplification Conundrum

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About two weeks ago the Third Circuit Court of Appeals (in Kean v. Comr., No. 8966-00, 9144-00 (10 May 2005)) handed down a decision requiri...
Wednesday, May 25, 2005

Where Are the Discounts for the Poor?

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Tax law is so wrapped up in economics and social engineering that it was impossible for me to ignore a letter in today's Philadelphia In...
Monday, May 23, 2005

Why Tax Teachers Can't Stand Still

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Anyone who teaches a tax course, most students who have been in a tax course, and a few faculty who have not taught tax courses, have experi...
Friday, May 20, 2005

Far Less "Au Revoir" Than Valediction

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Once again it's graduation day, and I could simply repeat what I said last year . But that would be boring. As far as I know, the "...
Wednesday, May 18, 2005

New York Takes a Strike in the Tele-commuter Tax Game

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The ongoing dispute concerning New York's practice of taxing nonresidents on their entire income derived from employment with companies ...
Monday, May 16, 2005

Just Another Tweak is Enough? Hardly.

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It is said that imitation is the sincerest form of flattery. Perhaps that's also true of literary imitation in the form of substantial q...
Friday, May 13, 2005

Congress, Please, No More Tax Bribes

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The federal income tax law is groaning under the weight of ever increasing numbers of credits and deductions inserted in hopes that one or a...
Wednesday, May 11, 2005

Trying to Land a Deduction

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Anyone who wonders how the tax law can become complicated can get a glimpse into the process by reading through this explanation of how one ...
Monday, May 09, 2005

Beam Me An A, Scotty!

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The grading marathon continues, and I take occasional breaks to let my brain rest. During one break, I took a look at incoming email from on...
Friday, May 06, 2005

It's Exam Grading Time

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When I first started teaching law school, I was "warned" by older colleagues that the most burdensome part of being a law professo...