Thursday, November 23, 2017
- Bryan Camp (Texas Tech): "I am thankful for being able to recognize the joy that comes in life. It’s not always a happy journey, but the bad parts help me appreciate the good."
- Paul Caron (Pepperdine): "I am thankful for the incredible opportunity to serve in my new role at this wonderful institution."
- Bridget Crawford (Pace): "I am thankful for the health care professionals at the Cleveland Clinic and the Hospice of the Western Reserve who have cared for my family members. I’m also thankful for librarians, hard copy books, my co-authors and co-editors."
- Cliff Fleming (BYU): "More than ever, I'm thankful for the checks and balance in our Constitution."
- David Hasen (Florida): "I am thankful for John 3:16 ('For God so loved the world that he gave his one and only Son, that whoever believes in him shall not perish but have eternal life.')."
Following up on last month's post, University Of Arkansas To Change Tenure Policy To Permit Firing Of Faculty For Lack Of Collegiality:
Chronicle of Higher Education, When ‘Collegiality’ and Evaluating Faculty Collide:
Wednesday, November 22, 2017
Washington Post op-ed: Professors Are Losing Their Freedom of Expression, by Howard Gillman (Chancellor, UC-Irvine) & Erwin Chemerinsky (Dean, UC-Berkeley) (Co-Authors, Free Speech on Campus (Yale University Press 2017)):
- 1st Place: $5,000, and publication in the Florida Tax Review
- 2nd Place: $2,500
- 3rd Place: $1,500
Senate Bill Contains Three Spring-Loaded Tax Increases On Multinationals Beginning In 2025 If Economy Lags
Bloomberg: ‘Future Tax Traps’ Lurk for Multinationals in Senate's Proposal, by Lynnley Browning:
Following up on yesterday's post, July 2017 California Bar Exam Results Rebound From 32-Year Lows: The Recorder, UC Hastings Law Dean Calls Bar Exam Failure for Top Schools 'Unconscionable':
Following up on last month's post, ABA Notices To Law Schools About Potential Non-Compliance With Accreditation Standards: Law.com, 10 Law Schools Sanctioned by ABA for Lax Admissions:
Tuesday, November 21, 2017
Vanessa S. Williamson (Brookings Institution) presents Read My Lips: Why Americans Are Proud to Pay Taxes (Princeton University Press 2017) at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium Series hosted by Alex Raskolnikov and Wojciech Kopczuk:
ABA Opposes TRO To Block Release Of Western Michigan-Cooley Law School's Noncompliance With Accreditation Standards: 'Students Deserve To Know The Truth'
Following up on last week's post, Western Michigan-Cooley Law School Seeks TRO To Prevent ABA From Releasing A Letter About Its Accreditation Status: ABA Journal, Cooley Law School Has It 'Exactly Backward' and Students Deserve to Know the Truth, ABA Filing Says:
- Kirk Stark (UCLA), Foreword: Tax Policy and the (Dying?) American Dream, 70 Tax L. Rev. 409 (2017)
- Day Manoli (Texas) & Nick Turner (Office of Tax Analysis, U.S. Treasury Department), Do Notices Have Permanent Effects on Benefit Take-up?, 70 Tax L. Rev. 439 (2017)
- Kim Rueben (Tax Policy Center), Frank Sammartino (Tax Policy Center), & Kirk Stark (UCLA), Upward Mobility and State-level EITCs: Evaluating California's Earned Income Tax Credit, 70 Tax L. Rev. 477 (2017)
Syracuse Faculty Attribute 92% Bar Pass Rate To Requiring Nine Courses For Students With GPAs < 2.5, Repeating 1L Courses For Students < 2.2 GPA
The California State Bar has released the results from the July 2017 bar exam. The overall pass rate was 49.6%, up 6.6 percentage points from last year. For California ABA-accredited law schools, the pass rate rose 8 percentage points from 2016, to 70%, but down 13 percentage points from 2008.
Following up on my previous posts (links below): BYU is the eleventh law school to accept the GRE as an alternative to the LSAT, joining (in chronological order) Arizona, Harvard, Northwestern, Georgetown, Hawaii, Washington University, Columbia, St. John's, Texas A&M, and Wake Forest.
The IRS Scandal, Day 1657: Lois Lerner Fears Retaliation If Her Tea Party Targeting Deposition Is Made Public
- Fox News, Lois Lerner Wants IRS Testimony Sealed Forever, Fearing Death Threats
- Twitchy, Karma Baby: Lois Lerner Fears Retaliation If Her Tea Party Targeting Deposition Is Made Public
- Wall Street Journal, Lois Lerner’s Confidentiality Plea
- Washington Times, Lerner, Paz Say They Fear Physical Harm From Enraged Public, Want IRS Testimony Sealed Permanently
Monday, November 20, 2017
Stephen Daniels (American Bar Foundation), The Perennial (and Stubborn) Challenge of Cost, Affordability, and Access in Legal Education: 'We Will Continue to Muddle Through':
Cunningham: Compliance Costs Of The ABA's New Bar Passage Data Collection Requirement Outweigh Its Benefits
Larry Cunningham (Vice Dean, St. John's), Collecting Ultimate Bar Passage Data: Weighing the Costs and Benefits:
FROM THE CHAIR
So Much To Do, So Little Time
By Karen L. Hawkins (Hawkins Law, Yachats, OR)
Notwithstanding the challenges of going forward with a meeting in Austin, Texas, in the midst of one of the worst hurricane seasons in recent history, the committees did their usual stellar jobs in providing top-notch continuing education presentations and materials for the attendees.
Gaylor v. Mnuchin - A Step Toward Greater Clarity on Clergy Tax Exemptions?
By Adam Chodorow (Arizona State)
On October 6, 2017, the U.S. District Court for the Western District of Wisconsin declared section 107(2) of the Internal Revenue Code unconstitutional. The provision permits "ministers of the gospel" to exclude from income compensation designated as a housing allowance, thus giving churches and other religious organizations the ability to provide tax-free housing to their ordained ministers. The government foregoes around $800 million in revenue per year as a result of this provision, and, if the decision stands, it could have a significant impact on churches and other religious institutions.
- This Week's Ten Most Popular TaxProf Blog Posts
- Cornell Law Prof: I Never Thought The Free Speech Mob Would Come Me. Until They Did.
- The 'Trump Bump' Grows As College Grads From Both Sides Of The Political Spectrum Flock To Law School
- Colon: ETFs And In-Kind Redemptions
- ABA Proposes Changes To Law School Accreditation Standards
- Overlooked Passage In GOP Tax Bill Would Gouge Gig Economy Workers
- Lawmakers Ask Dept. Of Ed To Extend Student Loan Discharge For Charlotte Law School Students
- The Top Five New Tax Papers
Sunday, November 19, 2017
Following up on my previous posts (links below): ABA Journal, Lawmakers Ask Dept. of Ed to Extend Student Loan Discharge for Charlotte School of Law Students:
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:
- [402 Downloads] Background and Current Status of FATCA and CRS, by William Byrnes (Texas A&M)
- [295 Downloads] Rejecting Charity: Why the IRS Denies Tax Exemption to 501(C)(3) Applicants, by Terri Lynn Helge (Texas A&M)
- [294 Downloads] The Rise of Trust Decanting in the United States, by Robert Sitkoff (Harvard)
- [201 Downloads] Slicing and Dicing: The Structural Problems of the Tax Reform Framework, by Reuven Avi-Yonah (Michigan)
- [182 Downloads] Exploiting the Medicare Tax Loophole (review here), by Karen C. Burke (Florida)
Saturday, November 18, 2017
- Bryan Camp (Texas Tech), Lesson From The Tax Court: The Power Of Fact-Finding
- Western Michigan-Cooley Law School Seeks TRO To Prevent ABA From Releasing A Letter About Its Accreditation Status
- Shu-Yi Oei (Boston College) & Diane M. Ring (Boston College), The Senate Tax Bill And The Battles Over Worker Classification
- After 86% Enrollment Decline, Valparaiso Law School Stops Admitting Students And Will Likely Close
- Paul Caron (Dean, Pepperdine), Pepperdine's Place in the New World of Legal Education
- 19 Tax Profs Weigh In On The House And Senate Tax Bills
- Why Are LSAT-Takers Trending Up Following 5-Year Plunge?
- Harvard: A Tax-Free Hedge Fund That Happens To Have A University
- Senate GOP Tax Bill Includes A 'Harvey Weinstein Tax'
- Facebook Sues IRS Seeking Access To Internal Agency Appeal
USA Today op-ed: My Pro-free Speech Views Made Me the Target of a Smear Campaign at Vassar College, by William Jacobson (Cornell):
The 'Trump Bump' Grows As College Grads From Both Sides Of The Political Spectrum Flock To Law School
Friday, November 17, 2017
- ABA Journal, ABA places Thomas Jefferson School of Law on probation
- ABA Journal, Texas law school serving at-risk students achieves 59% bar pass rate
- ABA Journal, Valparaiso law school told by board to not admit first-year students in 2018
- ABA Section of Legal Education and Admission to the Bar, Council Decision: Notice of Probation and Specific Remedial Action — Thomas Jefferson School of Law
- Paul L. Caron (Dean, Pepperdine), Pepperdine's Place in the New World of Legal Education
- Bloomberg, Big Winner in a Pass-Through Tax Cut? Real Estate
- Bloomberg, Senate’s Offshore Tax Ideas Could Be a ‘Goldmine’ for Some Companies
- Bloomberg, Senate Plan Hikes Taxes by 2021 on Some Lower-Income People, Panel Says
- Bloomberg View (Mihir Desai), Politics Isn't the Only Barrier to Real Tax Reform
- Bloomberg View (Al Hunt), Republican Tax Plans Mock Conservative Principles
- Sam Brunson (Loyola-Chicago), Tax Reform in an Age of Sexual Harassment
ATPI Hosts Conference Today On Tax Incentives For State, Local, And International Economic Development
The American Tax Policy Institute hosts its Annual Fall Conference today on Tax Incentives for State, Local, and International Economic Development at Skadden in Washington, D.C.:
Panel #1: State & Local Tax Incentives in the United States: Overview and Assessment
Steven Sheffrin (Tulane) (moderator)
Timothy Bartik (W.E. Upjohn Institute)
Patrick Button (Tulane)
Carlianne Patrick (Georgia State)
National Taxpayer Advocate Blog: Caring About “Sharing” — The IRS Should Do More For Participants In The Gig Economy
Thursday, November 16, 2017
Following up on my previous post, Florida Coastal Responds To ABA's Finding Of Noncompliance With Accreditation Standards: 'Our 1L Entering Credentials Exceed 23 Other Law Schools': Inside Higher Ed, Calls for Tougher Oversight of For-Profit Law School:
Knoll: The Disparate Federal Income Tax Treatment Of Business And Non-Business State And Local Taxes
Michael S. Knoll (Pennsylvania), Not Too SALT-y: The Disparate Federal Income Tax Treatment of Business and Non-Business State and Local Taxes: