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 31, 2020

The Soda Tax “War” and a Pathway to Tax Peace

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The soda tax has been the subject of MauledAgain commentaries since 2008, though it has been about a year since I last wrote about it. I hav...
Wednesday, January 29, 2020

Proposal for a Tyre Tax to Replace Fuel Taxes Needs to be Deflated

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No, it’s not a misspelled word. Though in the United States and Canada we spell those rubber things attached to vehicle wheels as “tire,” in...
Monday, January 27, 2020

Tax Withholding Comes as a Surprise

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A little more than 12 years ago, in Tax Relief = Return to Serfdom? , I shared my thoughts about an arrangement adopted in more than a few s...
Friday, January 24, 2020

Getting to the Mileage-Based Road Fee in Tiny Steps

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Anyone who reads MauledAgain knows that I am a strong advocate for the mileage-based road fee, recognizing the need to find a replacement fo...
Wednesday, January 22, 2020

Killed Over a Tax Refund

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As I have told students in my basic federal income tax course over the years, tax is everywhere. It pops up in every area of the law and pre...
Monday, January 20, 2020

Tax Breaks Done Correctly in Indiana

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Readers of MauledAgain know that I am opposed to tax breaks that are based on promises of future action, and support tax breaks that are mad...
Friday, January 17, 2020

Can the Proper Use of the Terms “Tax” and “Fee” Be Compelled?

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It is not unusual for people to misuse the terms “tax” and “fee,” sometimes inadvertently, sometimes deliberately. Usually, when something i...
Wednesday, January 15, 2020

Apparently It’s a Fee But It Still Doesn’t Make Sense

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On Monday, in Is It a Tax? Is It a Fee? Does It Make Sense? , I wrote about a proposal in Milwaukee, Wisconsin, to require third-party deliv...
Monday, January 13, 2020

Is It a Tax? Is It a Fee? Does It Make Sense?

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The “tax or fee” issue is getting even more interesting. Is it a tax? Is it a fee? What’s the appropriate term to use? I have written about ...
Friday, January 10, 2020

Indeed, In Tax, as in Most Everything Else, Precision Matters

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Readers of MauledAgain know that I am a fan of using correct terminology and that I dislike careless misuse of words with specific meanings....
Wednesday, January 08, 2020

The “Tax or Fee” Discussion Gets a New Twist

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We’re back to the “tax” versus “fee” discussion, one that has captured my attention more than a few times. I have written about these issues...
Monday, January 06, 2020

“One Size Fits All” Zero-Emission Vehicle Fees a Poor Substitute for the Mileage-Based Road Fee

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One of the topics on which I have written extensively is the mileage-based road fee. That’s because there are many issues to consider, many ...
Friday, January 03, 2020

Substance over Form Matters in Tax Law

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Reader Morris posed an interesting question about a transaction described in a racer.com article . The article is about desert racer Peter L...
Wednesday, January 01, 2020

Tax Socialism

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A recent story about a Missouri Supreme Court decision interpreting the state’s constitution caught my eye because it involved taxes. The f...
Monday, December 30, 2019

Plan to Pay Property Taxes with Rolls of Nickels Thwarted Before It Happens

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Roughly four and a half years ago, in Does It Make Tax Cents? , I commented on a story about a Pennsylvania taxpayer who paid a tax by dumpi...
Friday, December 27, 2019

When It Comes to Taxation, Details Matter

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Readers of MauledAgain know that I am a stickler for details. Details matter. They matter in taxation, just as they matter in engineering, h...
Wednesday, December 25, 2019

A Christmas Tax Gift Tease

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Today is Christmas, which for many people is an important religious feast, and for even more, a day of giving and receiving. Sometimes, thou...
Monday, December 23, 2019

Can IRS Audits Be Avoided?

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The headline caught my eye. It simply stated, ”How to Avoid a Tax Audit in 2020.” Curious, I took a look at the Lifehacker article . It expl...
Friday, December 20, 2019

Double Trouble, Tax Advice Style

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Reader Morris pointed me to an June Investopedia article and asked, “Are they miscalculating the amount of the deduction by using the effec...
Wednesday, December 18, 2019

How Not to Handle a Tax Refund

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Once again, a television court show slipped past me but reader Morris came to the rescue. There’s now a Judge Jerry court show, and so a few...
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