MauledAgain

Prof. James Edward Maule's more than occasional commentary on tax law, legal education, the First Amendment, religion, and law generally, with sporadic attempts to connect all of this to genealogy, theology, music, model trains, and chocolate chip cookies. Copyright 2002-2022 James Edward Maule.

Friday, January 30, 2015

Voting for Tax Refund Delays

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The IRS Commissioner has disclosed that because “It takes longer to process paper returns and in light of IRS budget cuts resulting in a sm...
Wednesday, January 28, 2015

The Taxation of Egg Donations

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Almost two years ago, in Getting Smart About Tax Questions , I expressed agreement with the advice given to an individual who donated eggs t...
Monday, January 26, 2015

No Agreement? No Alimony Deduction

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A recent Tax Court case, Milbourn v. Comr. , T. C. Memo 2015-13, teaches an important lesson to spouses working their way through divorce pr...
Friday, January 23, 2015

Halfway There?

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Social media is all aflutter, or should I say, atwitter, reacting to news that by 2016 the top one percent will own nearly half the world’s...
Wednesday, January 21, 2015

Getting the Tax Facts

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When I finished reading this recent story , my first thought was, “Well, what REALLY happened?” According to the story a person identified...
Monday, January 19, 2015

Still Puzzled Four Years After Conviction to File Income Tax Returns

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Almost four years ago, in Why Teaching Isn’t Just a Matter of What One Knows or Understands , I commented on the conviction of a then Hamlin...
Friday, January 16, 2015

Does Rejection Block a Deduction?

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It’s a simple tax question with a complicated response. The facts that raise the question aren’t difficult to understand, though they do rai...
Wednesday, January 14, 2015

A New Play in the Make-the-Rich-Richer Game Plan

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A few weeks ago, in A Tax Policy Turn-Around? , I wrote about how the income tax cuts for the wealthy backfired, causing the rich to get ric...
Monday, January 12, 2015

What’s Better Than a Tax Break?

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In his latest column for the Philadelphia Inquirer, Joseph DiStefano reports that Mark Vitner, of Wells Fargo Securities L.L.C., tries to e...
Friday, January 09, 2015

The Federal Gas Tax: Getting It Right

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According to a recent report , several Republican senators are considering an increase in the federal gas tax. Tempted by reductions in the ...
Wednesday, January 07, 2015

Another Tax for the List

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More than seven years ago, in Deconstructing Tax Myths , I shared a list of different types of taxes. In addition to the usual income taxes,...
Monday, January 05, 2015

Time to Amend the Pennsylvania Constitution’s Anti-Graduated Tax Rate Provision?

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Back in March, I reacted to a proposal by then gubernatorial candidate Tom Wolf to change the Pennsylvania income tax so that high-income in...
Friday, January 02, 2015

Pay Now, Pay Later

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Readers of MauledAgain know that I prefer paying now for necessary transportation infrastructure repairs rather than paying later. Though it...
Wednesday, December 31, 2014

Counting Tax Chickens Before They Hatch

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What can a state legislature do when it needs money to fix its transportation infrastructure? There are all sorts of taxation choices, but V...
Monday, December 29, 2014

A Tax Policy Turn-Around?

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Readers of MauledAgain know that I do not subscribe to the theory that tax cuts for the wealthy will trickle down and improve the economic c...
Friday, December 26, 2014

Enact Tax Laws But Break Them?

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However this story turns out, it seems absurd that a member of Congress who pleads guilty to tax evasion would not immediately resign. Even...
Wednesday, December 24, 2014

Tossing Up Tax Issues

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I’m torn between being pleased and being disgusted. The confusion was sparked by a report I heard several mornings ago on the local news sta...
Monday, December 22, 2014

Do Taxes Kill Jobs?

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The governor-elect of Pennsylvania included in his campaign platform a promise to seek imposition of a severance tax on the energy companies...
Friday, December 19, 2014

Code Size Claim Shrinks But Not Enough

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One of my favorite examples of tax misinformation is the persistent claim that the Internal Revenue Code is a gargantuan multi-million word ...
Wednesday, December 17, 2014

Tax Question: What Is “It” in “We don’t need it”?

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Last weekend a news story revealed the results of a poll of New Jersey residents. Asked for a reaction to increased fuel taxes to pay for ...
Monday, December 15, 2014

It’s Not Just Tax Ignorance, Is It?

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For as long as I can remember, I wanted to be an educator, and for many years, I have been one. People ask me why. My answer is simple. Some...
Friday, December 12, 2014

Why Do Those Who Dislike Government Spending Continue to Support Government Spenders?

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There’s something not quite right in the collective psyche of the anti-government-spending crowd. Enraged by high taxes, they manage to put ...
Wednesday, December 10, 2014

Do-It-Yourself Tax Preparation? Better?

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In recent years, in part because of economic conditions, an increasing number of people have turned to do-it-yourself projects. If the do-it...
Monday, December 08, 2014

How Best to Describe the Use Tax Collection Issue?

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Readers of this blog know that I am not a fan of permitting states to impose on out-of-state retailers the burden of collecting use taxes th...
Friday, December 05, 2014

Being Nice to a Sibling Can Be Tax Costly

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A recent Tax Court decision illustrates how tax law intrudes on what otherwise would appear to be the simplest of things. Imagine owning a r...
Wednesday, December 03, 2014

Apparently, It’s Rather Difficult to Understand Use Taxes

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A little more than a week ago, in How Difficult Is It to Understand Use Taxes? , I reflected on recent Philadelphia Inquirer commentary sup...
Monday, December 01, 2014

The Making of Tax Law Too Often Stinks

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If, as John Godfrey Saxe said in a quote often misattributed to Otto von Bismarck, “Laws, like sausages, cease to inspire respect in proport...
Friday, November 28, 2014

An Unanswered Tax Question for the Letter Writer

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Over the past few years I have pointed to the existence of bad roads as a lesson in the foolishness of alleged short-term tax cut benefits b...
Wednesday, November 26, 2014

Giving Thanks: “No, Thank YOU!”

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A few years ago, in a sermon, the then pastor of my church, a former English teacher, pointed out that he was bothered by the increasing use...
Monday, November 24, 2014

More Tax Ignorance

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Circulating on facebook, and probably on other social media, is a photograph with this legend: Up until 1913 Americans kept all of their ea...
Friday, November 21, 2014

How Difficult Is It to Understand Use Taxes?

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A recent commentary in the Philadelphia Inquirer advocates extension of the moratorium on collection of sales taxes by out-of-state retaile...
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