Monday, September 29, 2014

When Two Are Cheaper Than One

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Many years ago, while discussing entry-level law practice jobs, I suggested that it would make more sense for law firms to hire two law scho...
Friday, September 26, 2014

Tax Protesting: A Bad Idea No Matter How One Views It

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More than two and a half years ago, in Tax Advice With No Teeth , I pointed out that one of the risks encountered by tax protesters who rely...
Wednesday, September 24, 2014

The Dangers of Earmarking General Tax Revenue

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Earlier this month, in Tax-Exempt Status Benefits Aren’t Necessary Unless There is Net Income , I noted that calls to tax the NFL, and other...
Monday, September 22, 2014

Yet Another Danger of Tax Complexity

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When the phrase “tax complexity” shows up in a conversation, most people think about the complications of a particular tax. It’s no secret t...
Friday, September 19, 2014

An Epidemic of Tax Ignorance

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Of course it’s not the worst mistake someone can make, if in fact it is a mistake. But when a person makes a mistake with respect to a simpl...
Wednesday, September 17, 2014

The Scary Specter of Code Size Ignorance

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It’s one of my favorite examples of how tax ignorance afflicts the nation. When something simple about tax cannot be understood, what happen...
Monday, September 15, 2014

The Persistence and Danger of Tax and Other Ignorance

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Facebook is a wonderful window into the minds of Americans. Examining the posts that show up provides insights that shatter many of the ster...
Friday, September 12, 2014

When They Talk About “Cutting Spending,” Why Is This Sort of Outlay Ignored?

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The other day, I read a Philadelphia Inquirer article that gave me yet another reason to question the wisdom and cerebral skills of certain...
Wednesday, September 10, 2014

How the Rich Get Richer, Technique No. 49323

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It just doesn’t stop. And it won’t stop, until the people adversely affected make their objections known rather than assuming someone else w...
Monday, September 08, 2014

Tax-Exempt Status Benefits Aren’t Necessary Unless There is Net Income

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In a Room for Debate commentary , Ryan Alexander questions the need for, and the appropriateness of, the tax-exempt status of the National F...
Friday, September 05, 2014

Placing Blame for the Tax Mess

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In a letter to the editor of the Philadelphia Inquirer, titled Rewrite, Don't Blame , Michael Colgan, chief executive officer of the Pen...
Wednesday, September 03, 2014

Fixing Tax Messes

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On Sunday, Mark Zandi published a commentary in the Philadelphia Inquirer in which he shared some thoughts about corporate inversions. A fe...
Monday, September 01, 2014

The Frequent Flyer Flap Follow-Up

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A little more than two years ago, in The Frequent Flyer Flap , I discussed the tax consequences of receiving frequent flyer miles. The discu...
Friday, August 29, 2014

Principal Residence Principles

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A recent Tax Court decision, Oxford v. Comr. , T. C. Summ. Op. 2014-80, delivers an interest insight into the intersection of the first-time...
Wednesday, August 27, 2014

Bridges, Tunnels, Privatization, and Taxes

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Not quite a year ago, in Tolls, Taxes, and User Fees in a Public-Private Context , I wrote about a decision by the Supreme Court of Virginia...
Monday, August 25, 2014

The Lap Dance Tax Dance Marathon

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Earlier this month, in Philadelphia Lap Dance Tax Effort Bumped Up to Court, Which Grinds It Down , I continued the saga of the attempt by P...
Friday, August 22, 2014

Collecting Taxes Requires Funding

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Though the report of the U.S. Treasury Inspector General on the collection of the medical device tax carries a July 17 date, it was issued ...
Wednesday, August 20, 2014

“Give Us a Tax Break and We’ll Do Nice Things.” Not.

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Almost two years ago, in Public Financing of Private Sports Enterprises: Good for the Private, Bad for the Public , I pointed to the fiasco ...
Monday, August 18, 2014

Campaign Promises of Cheap Gasoline and No Taxes

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Last week, on a visit to my son and daughter-in-law in Rhode Island, we drove past a campaign billboard on which the candidate’s promise was...
Friday, August 15, 2014

Tax Is More Than Numbers: Words Matter

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A recent case, Chapel v. Comr. , T.C. Memo 2014-151, illustrates why the “tax is numbers” mentality that convinces too many law students to ...
Wednesday, August 13, 2014

Spinning the Inversion

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Now that public attention is being turned to the corporate inversion tax-savings scheme, the spin doctors are coming out in full force. Noth...
Monday, August 11, 2014

Employee or Independent Contractor Issue Stripped Down

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My recent post on the latest developments in the attempt by Philadelphia to subject lap dances to the amusement tax, Philadelphia Lap Dance ...
Friday, August 08, 2014

Tax Strategy Considerations: Long-Term and Short-Term

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Too often, those trying to make even more money, including schemes taking advantage of tax law provisions, are blinded by visions of short-t...
Wednesday, August 06, 2014

Philadelphia Lap Dance Tax Effort Bumped Up to Court, Which Grinds It Down

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About a year ago, in Lap Dance Tax? , I described the City of Philadelphia’s decision to impose its amusement tax on establishments that pro...
Monday, August 04, 2014

Delaying a Questionable Tax

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According to this report , the Pennsylvania House adjourned until September 15 without considering a proposal for a new Philadelphia cigaret...
Friday, August 01, 2014

Another Example of Tax Law Complexity

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Though tax law is not the only area of law, or life, that is complicated by the twists and turns of retroactive repeals and pretending somet...
Wednesday, July 30, 2014

Collecting An Existing Tax is Not a Tax Increase

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A recent commentary from The Institute for Policy Innovation bemoans the possible derailment of the Permanent Internet Tax Freedom Act by ...