Monday, December 12, 2016
- Accounting Today, AICPA Wants IRS to Withdraw Estate Tax Proposals
- Barron's, IRS Closing Wealthy Families’ Biggest Tax Break
- Farm Forum, Proposed Tax Regulation Threatens Multigenerational Cattle Operations
- Forbes, Family Business Owners Decry Estate Tax Valuation Rules At Treasury Hearings
- Forbes, Treasury To Close Estate Tax Valuation Discounts Loophole, Family Businesses Cry Foul
- Law 360, Contentious Estate Transfer Rules May Remain Under Trump
Sloshed Santas Enjoy Tax Deduction For Participating In NYC Pub Crawl: 'Bringing Arts Events To Underserved Communities'
New York Post, SantaCon Protesters and Revelers Clash During Bar Crawl:
ABA's Proposed 75% Bar Passage Requirement Ignores Key Problem: Failure To Tie Student Loans To Job Outcomes
- This Week's Ten Most Popular TaxProf Blog Posts
- Hamilton By Harvard Economics Students
- The Tax Implications Of Trump’s Disposal Of His Businesses
- Fall 2017 Law School Applicants Down 5.1%
- The IRS Scandal, Day 1311: The IRS 'Scandal' Was Part Of GOP's Strategy To Bog Down Obama Administration
- Death Of Hope Lewis (Northeastern), Age 54
- The Top 5 Tax Paper Downloads
- A Special Christmas Dinner
- Judge Denies Bond For Katherine Magbanua, Charged With First Degree Murder In Killing Of Dan Markel
- The IRS Scandal, Day 1312: Impeachment Averted, But Will Koskinen Resign Or Be Fired By President Trump?
Sunday, December 11, 2016
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:
- [652 Downloads] Aggressive Tax Planning & the Ethical Tax Lawyer, by Heather M. Field (UC-Hastings)
- [339 Downloads] The Up-C Revolution, by Gregg D. Polsky (Georgia) & Adam H. Rosenzweig (Washington University)
- [302 Downloads] Estate Planning for Digital Assets: Assigning Tax Basis and Value to Digital Assets, by Elizabeth Ruth Carter (LSU)
- [280 Downloads] IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385, by David S. Miller (Proskauer, New York) & Janicelynn Asamoto Park (Proskauer, New York)
- [185 Downloads] Were Trump's Fake Losses Legal as Tax Deductions?, by Calvin H. Johnson (Texas)
Yet another reason why I love Pepperdine: last night, my wife and I were delighted to host a Christmas dinner in our home for two Muslim families. We were one of about a dozen Pepperdine families participating in an effort organized by a Pepperdine professor to build bridges of respect, understanding, and friendship between Muslims and Christians. In June, Muslim families hosted Pepperdine families for Iftar dinners during the Muslim holy month of Ramadan.
The IRS Scandal, Day 1312: Impeachment Averted, But Will Koskinen Resign Or Be Fired By President Trump?
Saturday, December 10, 2016
- NY Times Op-Ed: The Evangelicalism Of Old White Men Is Dead
- Who Is To Blame For UC-Hastings 'Horrific' 51% Bar Pass Rate?
- More On The California Bar Exam Carnage
- Anderson On The California Bar Exam Carnage: Law Schools Need To 'Cull The Herd Of Bloated Tenured Faculties'
- The American Dream Is Collapsing For Young Adults
- Chicago Tribune: Valparaiso Law School Faces Two Bleak Choices — 'Admit More Unprepared Students Or Face Reality And Close'
- Law School Rankings By Job Placement
- Graduate Sues University For $1.2 Million, Says 'Appallingly Bad' Teaching Prevented Him From Being A Successful Lawyer
- SUNY-Buffalo Law School Dean At Post-Election Forum: 'If Hillary Clinton (Or Others) Had Won, We Would Not Be Here'; Donald Trump Was Elected Due To 'Profound Democratic Immaturity'
- The IRS Scandal, Day 1304: 'The IRS Has Never Stopped Targeting Conservatives'
Following up on Wednesday's post, Could President Trump Sell His Businesses, Tax-Free?: Bloomberg Law, Tax Implications of Trump’s Business Decisions: A Primer:
The IRS Scandal, Day 1311: The IRS 'Scandal' Was Part Of GOP's Strategy To Bog Down Obama Administration
Friday, December 9, 2016
- ABA Journal, Are these law schools the most underrated?
- Above the Law, First Monday Musings By Dean Vik Amar: Thoughts On The ABA’s Proposed Tightening Of Bar Pass Standards
- Above the Law, Who’s To Blame For School’s ‘Horrific’ Bar Results? Maybe The California Bar Examiners
- Robert Anderson (Pepperdine), The California bar exam saga continues
- Australian Business Review (Adam Creighton), Donald Trump Mulls a Radical US Tax Plan
- Barron's, Trump Tax Cuts Would Be Huge for Warren Buffett
- Bloomberg (Sahil Kapur), Estate Tax Repeal Would Be a Bonanza for Trump and His Cabinet
- Bloomberg (Peter Coy), The House GOP’s Idea for Business Taxes Could Win Bipartisan Support; Tax Reform, Without the Tweets
- Bloomberg (Lynnley Browning), Koch Industries Says House GOP’s Tax Plan ‘Could Be Devastating’
- Bloomberg View (Noah Smith), A Republican Corporate Tax Plan Liberals Can Like
The IRS Scandal, Day 1310: Rep. Jim Jordan Is 'Frustrated' By House Passing On IRS Chief Koskinen's Impeachment
Thursday, December 8, 2016
Graduate Sues University For $1.2 Million, Says 'Appallingly Bad' Teaching Prevented Him From Being A Successful Lawyer
Anderson On The California Bar Exam Carnage: Law Schools Need To 'Cull The Herd Of Bloated Tenured Faculties'
Chicago Tribune: Valparaiso Law School Faces Two Bleak Choices — 'Admit More Unprepared Students Or Face Reality And Close'
Following up on my previous posts (links below): Chicago Tribune, Valparaiso University's Law School Might Face Bleak Choices:
Wednesday, December 7, 2016
Itai Grinberg (Georgetown) presents Issues to Consider in the EU State Aid Investigations at Pennsylvania today as part of its Tax Policy Workshop Series hosted by Chris Sanchirico and Reed Shuldiner:
- Washington Will Not Let Brussels Have the Last Word on Apple, Financial Times op-ed, Sept. 1, 2016
- EU State Aid Investigations Demand an Aggressive Response, 83 Tax Notes Int'l 611 (Aug. 15, 2016) (Abstract: This article is the first in a multi-part series addressing the concerns raised by the European Commission’s state aid investigations. In this installment, the authors provide background on the state aid investigations and describe the ways in which these investigations represent a sharp departure from past commission practice. Subsequent pieces will respectively address the tax, investment law, and trade law concerns raised by the commission’s investigations.)
UMass Law School Gains Full ABA Accreditation, Needs To Double Enrollment (From 66 1Ls) To Be Financially Sustainable
The ABA Section of Legal Education And Admissions to the Bar announced yesterday that it has granted the University of Massachusetts School of Law-Dartmouth full accreditation.
Boston Globe, UMass Law School Gains Full Accreditation:
Bloomberg: Americans Are Paying Apple Millions to Shelter Overseas Profits, by Andrea Wong:
Katherine Magbanua Pleads Not Guilty To First Degree Murder In Killing Of Dan Markel, Trial Set For February; Prosecutors Still Hope She Will Implicate Adelsons
Tallahassee Democrat, Katherine Magbanua Pleads Not Guilty in Markel Killing:
Wall Street Journal: House Turns Aside Vote on IRS Chief Impeachment: Vote Demonstrates Lack of Appetite Among Republicans For Pursuing Case Against John Koskinen, by Richard Rubin:
- Boston Herald, House Turns Aside Effort to Impeach IRS Chief
- Cleveland Plain Dealer, House Sinks Rep. Jim Jordan's Effort to Impeach IRS Commissioner John Koskinen
- Daily Caller, House Votes To Refer Koskinen Impeachment Back To Committee
- Daily Signal, Obama’s IRS Commissioner Escapes Impeachment Vote in Congress
- Politico, House Rebukes Freedom Caucus Effort to Oust IRS Chief
- Roll Call, Nearly Half of Votes for Advancing IRS Impeachment Came From Outside the Freedom Caucus
- Washington Examiner, House Gently Kills IRS Impeachment Resolution
- Washington Post, House Snuffs Out Conservatives’ IRS Impeachment Push
- Washington Times, House Republicans Derail Impeachment Effort Against IRS Commissioner
Tuesday, December 6, 2016
Dan Amiram (Columbia) presents Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy (with Andrew M. Bauer (Illinois) & Mary Margaret Frank (Virginia)) at Columbia today as part of its Davis Polk & Wardwell Tax Policy Colloquium Series hosted by Alex Raskolnikov and Wojciech Kopczuk:
Vikram Amar (Dean, Illinois), Thoughts On The ABA’s Proposed Tightening Of Bar Pass Standards:
Hemel & Herzig: The Art Of The (Budget) Deal—Using Reconciliation To Repeal ObamaCare And Pass Tax Reform
Mitchell Hamline Revamps Weekend J.D. Program To Require Students To Be On Campus Only 7 (Rather Than 13) Weekends Per Semester
CBS Face the Nation (Dec. 4, 2016): Reince Priebus on Donald Trump:
- Ann Althouse (Wisconsin), Reince Priebus Calls Trump "a Socratic method guy" — "It Kind of Reminds Me of Being Back in Law School."
- Glenn Reynolds (Tennessee), Donald Trump — The Prof. Kingsfield of Presidents?
Conor Clarke (Ph.D. 2017, Yale) & Wojciech Kopczuk (Columbia), Business Income and Business Taxation in the United States Since the 1950s:
Bloomberg View: How the U.S. Could Kill the Corporate Tax, by Leonid Bershidsky:
Chronicle of Higher Education, 39 Private-College Leaders Earn More Than $1 Million:
The IRS Scandal, Day 1307: Group Seeks Summary Judgment On Claim That Rev. Rul. 2004-6 Is So Vague That It Allows The IRS To Target Conservative Groups
Monday, December 5, 2016