Tuesday, August 30, 2016
Kleinbard: Treasury Publishes White Paper Defending Brazen Tax Avoidance By Apple, Other U.S. Multinational Corporations
The University of San Diego School of Law (ranked #74 in U.S. News) welcomed 192 1Ls this Fall, down 26% from last year's 261 (and 42% from 2010's 330). Despite the enrollment decline, San Diego's 25%/50%/75% LSATs all fell, to 154/158/160 (from 156/159/161 in 2015), and their median GPA fell to 3.51 (from 3.52). Here is San Diego's admission data for the prior six years from Law School Transparency:
Monday, August 29, 2016
Online Courses Fuel Growth Of 'The Cheating Economy': Colleges Prioritize Boosting Enrollment Over Catching Cheaters
Following up on my previous posts (links below): Houston Chronicle, Courtroom Showdown: Houston Law Schools Battle Over Name:
Harvard Law Record, Class of 2019: Welcome to HLS!:
- Jim An (Editor-in-Chief, Harvard Law Record; J.D. 2018, Harvard), Six Easy Steps for Fun and Profit in Law School and Life
- Pete Davis (J.D. 2018, Harvard), Dear 1Ls: Consider the Clock
- Fenno, Ignore These Lessons at Your Own Risk
- John Goldberg (Professor, Harvard Law School), Now That You’re Here, Relax, But Stay Engaged
- This Week's Ten Most Popular TaxProf Blog Posts
- Police Video Released Of Wendi Adelson Being Told Of Dan Markel's Murder, Says Her Brother Joked About Hiring A Hit Man
- Treasury Department Backs Apple In $19 Billion EU Tax Dispute
- Colorado Law School Enjoys All-Time High
- The IRS Scandal, Day 1206
- Rocky Mountain High: The Secret Ingredient In The 'Remarkable Recent Popularity' Of Colorado Law School?
- ABA Tax Section Publishes Fall 2016 Issue Of Tax Times
- The Top 5 Tax Paper Downloads
- FBI Interview With Ex-Girlfriend Of Dan Markel's Ex-Brother-in-Law/Mother Of Hit Man's Children
- The IRS Scandal, Day 1207
Sunday, August 28, 2016
Following up on yesterday's post, Colorado Law School Enjoys All-Time High: Marijuana Law, Policy & Reform: Does Marijuana Legalization at Least Partially Account for the Remarkable Recent Popularity of Colorado Law?, by Douglas Berman (Ohio State):
FROM THE CHAIR
Hail and Farewell
By George C. Howell, III, Hunton & Williams LLP, Richmond, VA
It has been an honor and a privilege to serve as Chair of the Tax Section over the past year. With the devotion of our volunteer members and the help of our dedicated staff, much has been accomplished.
FROM THE CHAIR-ELECT
Providing a Valuable Benefit
By William H. Caudill, Norton Rose Fulbright LLP, Houston TX
It is both exciting and humbling to be presented with the opportunity to serve as Chair of the Tax Section for 2016-2017. I have three objectives for the coming year: (1) focusing on the high quality output of our Committees in the areas of CLE programming and government submissions: (2) continuing the promotion of the Section’s pro bono and public service efforts—a longstanding priority for the Section; and (3) attracting new members, particularly younger and diverse tax lawyers, to the Section, and identifying new opportunities to meet their needs.
POINT & COUNTERPOINT
Perspectives on Two Proposals for Tax Filing Simplification
By Joseph Bankman, Ralph Parsons Professor of Law and Business, Stanford Law School, Stanford, CA, and James E. Maule, Professor of Law, Villanova University Charles Widger School of Law, Villanova, PA
In this Point and Counterpoint, Stanford Professor Joseph Bankman and Villanova Professor James Edward Maule debate two related tax-filing simplification proposals: data-retrieval system and pro forma return system.
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some minor reshuffling of the order within the Top 5:
- [470 Downloads] Dark Pools, High-Frequency Trading, and the Financial Transaction Tax: A Solution or Complication?, by Doron Narotzki (Akron)
- [346 Downloads] The True Economic Effects of Corporate Inversions, by Doron Narotzki (Akron)
- [281 Downloads] Property Is Another Name for Monopoly Facilitating Efficient Bargaining with Partial Common Ownership of Spectrum, Corporations, and Land, by Eric A. Posner (Chicago) & E. Glen Weyl (Yale)
- [277 Downloads] Executive Pay: What Worked? , by Steven A. Bank (UCLA), Brian R. Cheffins (Cambridge) & Harwell Wells (Temple)
- [237 Downloads] The Trojan Horse of Corporate Integration, by Edward D. Kleinbard (USC)
Saturday, August 27, 2016
- The IRS Scandal, Day 1201: Larry Tribe Says 'IRS Is Engaged In Unconstitutional Discrimination Against Conservative Groups And Must Be Halted'—'Inexcusable Abuse'
- Prosecutors Seek Records Showing Wendi Adelson's Brother Paid For Breast Enhancement Surgery For Mother Of Hit Man's Children After Dan Markel's Murder
- WSJ: The Joy Of Working At 4:00 A.M.
- Minnesota (-33%), Oregon (-43%) Law Schools Welcome Much Smaller 1L Classes Compared to 2011
- NY Times, WSJ: Race Is On For Valuation Discounts In Family Limited Partnerships Before Effective Date Of New Regulation
- Judge In Dan Markel Murder Case Approves Subpoena To See If Wendi Adelson's Brother Paid For Breast Implants For Mother Of Hit Man's Children
- 13 Signs You’ve Gone To The Wrong Law School
- Law Prof Loses Assault Suit Over Shoulder Grab By Dean: 'Decade-Long Struggle For Appreciation From His Colleagues, Administrators'
- How Prestige And Rankings Can Help Law Schools Avoid The Same Fate As The 12% Of Dental Schools That Closed In 1986-1997
- IRS Launches Sharing Economy Website For Airbnb Hosts, Uber Drivers
Police Video Released Of Wendi Adelson Being Told Of Dan Markel's Murder, Says Her Brother Joked About Hiring A Hit Man
Friday, August 26, 2016
Note from Paul Caron: As I explained on August 1, due to my growing other commitments, I have taken steps to reduce the amount of time I devote to TaxProf Blog. Six weeks ago, I stopped doing the weekly tax, legal education, SSRN, and student tax note roundups. I previously announced that Scott Fruehwald of our sister Legal Skills Prof Blog has agreed to take over the weekly legal education roundup. Today, I am pleased to announce that David Gamage (UC-Berkeley), Ari Glogower (Ohio State), and Daniel Hemel (Chicago) have agreed to share responsibility for the weekly SSRN tax roundup:
What Is The Authority Of A Tax Opinion Written By A Judge Under IRS Audit Who Later Was Indicted For Tax Fraud?
Following up on my previous post, Retired U.S. Tax Court Judge Indicted For Tax Evasion While She Sat On The Court: Tax Controversy 360, Taxpayer Argues First Circuit Should Not Follow Tax Court Decision by Judge Indicted for Tax Fraud:
- ABA Journal, Should Students Call Law Professors by their First Names?
- ABA Perspectives: A Magazine For and About Women Lawyers, Vol. 24, No. 4, Summer 2016, at 8
- Above the Law, Plagiarism? Hey, You Try to Write 200 Pages on Álvaro Obregón, Buddy
- Above the Law, The Struggle: Two Suicides in Two Months at the Same Law School
- Andrea Boyack (Washburn), Review: The Integrated Law School Curriculum by Adam Lamparello
- Paul Caron (Pepperdine), Minnesota (-33%), Oregon (-43%) Law Schools Welcome Much Smaller 1L Classes Compared to 2011
- Paul Caron (Pepperdine), Richmond Welcomes 112 1Ls, Down 36% From Last Year's 175
Law Prof Loses Assault Suit Over Shoulder Grab By Dean: 'Decade-Long Struggle For Appreciation From His Colleagues, Administrators'
Following up on my previous post, Federal Judge Allows Prof's Lawsuit Against Law School, Faculty Colleague For Bullying To Proceed: ABA Journal, Law Prof Loses Assault Suit Over Alleged Shoulder Grab by Colleague:
- The Daily Caller, VP Nominee Mike Pence Was Once A Budding Cartoonist
- The Daily Dot, Mike Pence Spent Part Of His Time At Law School Working on the World's Lamest Comic Strip
- Esquire, Mike Pence Used to Draw Cartoons. We Found Them. They're Strange.
Thursday, August 25, 2016
- Fred Goldberg (IRS Commissioner Under President George H.W. Bush), Trump Has No Excuse To Not Release His Tax Returns
- The Hill, GOP Chairman Calls on Trump to Release Tax Info
- Politico, Poll: 62 Percent of Republicans Want Trump's Tax Returns
- Steven M. Rosenthal (Tax Policy Center), Why Trump Should Release His Tax Returns
Richmond Law School (ranked #55 in U.S. News) welcomed 112 1Ls this Fall, down 36% from last year's 175. Their median LSAT and UGPA improved to 161 and 3.55 (from 160 and 3.51); their 75th percentile LSAT improved to 163 from 161 (although their 25% percentile LSAT declined to 154 from 155).
Update: Here is Richmond's admission data for the prior six years from Law School Transparency:
Wall Street Journal, Key House Republican to Unveil Sales Tax Plan for Purchases Across State Lines:
Wednesday, August 24, 2016
Tuesday, August 23, 2016
- Letter, Kevin Brady (Chair, House Ways & Means Committee) to Jacob Lew (Secretary of the Treasury)) (Aug. 22, 2016)
- Press Release, New W&M GOP Letter to Treasury: Proposed Regs Will Hurt U.S. Economy, Stifle Job Creation at Home (Aug. 22, 2016)
- Letter. Orrin Hatch (Chair, Senate Finance Committee) to Jacob lew (Secretary of the Treasury)) (Aug. 22, 2016)
- Press Release, Hatch Calls on Treasury to Re-Propose Debt-Equity Rules
New York Times, Report Accuses Mexico’s President of Plagiarism in Law School Thesis: