ABA Tax Section Publishes Winter 2013 Issue of News Quarterly

The ABA Tax Section has published 32 News Quarterly No. 2 (Winter 2013):

• Point & Counterpoint: Tax Incentives for Homeownership—A Lincoln–Douglas Debate
• Neil H. Buchanan (George Washington), The Tax System Should Be Neutral with Respect to Homeownership, pp. 1, 14-15
• Dennis J. Ventry, Jr. (UC-Davis), Tax Neutrality for Housing: The MID and Section 121, pp. 15-17
• Steve R. Johnson (Florida State), Don’t Tax Imputed Income from Owner-Occupied Houses, pp. 17-19
• N. Harold Buchanan, We Should Continue to Provide a Tax Break for Gains on the Sale of Owner-Occupied Houses, pp. 20-21
• Section Meeting Calendar, p. 2
• From the Chair, by Rudolph R. Ramelli (Jones, Walker, New Orleans), p. 3
• Interview:  R.J. Ruble (United States Penitentiary; former tax lawyer, Sidley Austin Brown & Wood), by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.), pp. 4-5
• Point to Remember:  Income Tax Deduction and Deferral Strategies for Trial Attorney Contingency Fee Income Part 2—Closely Held Insurance Companies, by Gerald R. Nowotny (Long Gray Line Consulting, Avon, CT), pp. 6-8
• Pro Bono Matters:  “The Hardest Thing in the World to Understand Is the Income Tax.” — Albert Einstein, by Francine J. Lipman (UNLV), p. 9
• Pro Bono Matters:  An Access to Justice Milestone, by T. Keith Fogg (Villanova), p. 10
• Book Review, by Gail Levin Richmond (Nova) (reviewing The Supreme Court, Federal Taxation,
  and the Constitution, by Jasper L. Cummings, Jr. (Alston & Bird, Washington, D.C.), p. 11
• Tax Bites: Tax Bites Serenade, by Robert S. Steinberg (Law Offices of Robert S. Steinberg, Palmetto, FL.), p.12
• A Law Student Perspective on Tax Law, by Tuan Ngo (3L, UC-Hastings), p. 13
• Government Submissions Boxscore, p. 21
• Tax CLE Calendar, p. 24