Friday, December 31, 2010

A Section 107 Puzzle: Is “A” Just “One” or “Any”?

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Several weeks ago, in Driscoll v. Comr. , 135 T.C. No. 27 (2010), the United States Tax Court, in a case of first impression, held that the ...
Wednesday, December 29, 2010

To Whom Should People Give Their Tax Cuts?

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According to this Yale Law School news release , two members of the Yale Law faculty and a member of the faculty at Cornell Law School have ...
Monday, December 27, 2010

Will the IRS someday Tell Us to Wait Even Longer?

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On Thursday, the IRS announced that certain taxpayers must wait until mid-February, and perhaps as late as the end of February, to file the...
Friday, December 24, 2010

Taxation of Social Security Benefits: Inexplicable Inconsistency and Hidden Tax Increases

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A few days ago, a reader of Joseph N. DiStefano’s PhillyDeal$ blog voiced his concern over the fact that social security benefits are taxed...
Wednesday, December 22, 2010

Of What Value Are Tax and Spending Policy Pledges?

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My Monday post, Tax and Spending Policy Inconsistency: A Nicer Term Than Hypocrisy has drawn the criticism of Peter Pappas, in his Earmark ...
Monday, December 20, 2010

Tax and Spending Policy Inconsistency: A Nicer Term Than Hypocrisy?

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It’s a time of year when many people give gifts to each other. The Congress of the United States never fails to get in on the giving action,...
Friday, December 17, 2010

Taking Time to Construct Viable Tax Proposals

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One of the stories that I have been following during the past year is a proposal to revamp Philadelphia’s business taxes, phasing out the ne...
Wednesday, December 15, 2010

When the Bonus Depreciation Tax Deduction is Not a Bonus for the Economy

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One of the items in the so-called 2010 tax compromise is a provision allowing businesses to deduct the full amount of expenditures made for ...
Monday, December 13, 2010

Negotiating Tax Legislation: Lessons from Life

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The negotiations over the tax cut extension legislation manifest many of the same flaws that show up in everyday negotiations, and lack many...
Friday, December 10, 2010

Why the Tax Compromise is a Mistake

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Compromises often are defended as beneficial because both sides to a disagreement surrender something or some things, and both sides get som...
Wednesday, December 08, 2010

Absurd Tax Quote of the Century

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The political games being played in Washington at the expense of the American economy and the nation’s citizens are abominable. By putting p...
Monday, December 06, 2010

Another Tax v. Private Cost Increase Choice

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A week and a half ago, in Being Thankful for User Fees and Taxes , I demonstrated the short-sightedness and narrow-mindedness of uncompromis...
Friday, December 03, 2010

Tax Cuts v. Increased Spending

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Tax cuts and increased spending having something very much in common. Both increase budget deficits. One reduces revenue. The other increase...
Wednesday, December 01, 2010

Do The Wealthy WANT Tax Cuts?

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According to this Philadelphia Inquirer article , “more than 400 U.S. business owners and professionals signed a petition [more here ]” aski...
Monday, November 29, 2010

Chocolate: Good News. Bad News. Tax News?

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Although the primary focus of MauledAgain is taxation, the blog description leaves room for me to wander into a few other areas that are of ...
Friday, November 26, 2010

Being Thankful for User Fees and Taxes

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One of the t-shirts I wear to the gym declares “We Love Taxes” in a script just above a logo for the Villanova University Graduate Tax Progr...
Wednesday, November 24, 2010

First Philadelphia, then Harrisburg, now Washington?

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Four and a half years ago, in A Memorial Day Essay on War and Taxation , I pointed out, among other things, the foolishness of fighting a wa...
Monday, November 22, 2010

A Grander Delusion: Cut Taxes, Don’t Cut Spending, Cut the Deficit

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A year ago, in Poll on Tax and Spending Illustrates Voter Inconsistency , I commented on the results of a poll in New Jersey that showed onl...