Thursday, July 7, 2016
DNC Lacks 501(c)(3) Exemption For Philadelphia Convention, Putting Donors' Charitable Deductions At Risk
Stars Upon Thars: Law Schools Use ABA Standard 405(c)'s Tenure-Like Security Of Position To Discriminate Against Female Legal Writing Faculty
Wednesday, July 6, 2016
Following up on my previous posts on Altera Corp. & Subs. v. Commissioner, 145 T.C. No. 3 (July 27, 2015), in which the Tax Court unanimously (15-0) invalidated the Section 482 stock-based compensation cost sharing regulations:
- TaxProf Blog op-ed: Altera Corp. & Subs. v. Commissioner: The Tax Court Delivers An APA-Based Smackdown, by Kristin Hickman (Minnesota)
- Alphabet Could Be Big Winner If Intel Wins Altera Appeal In 9th Circuit
Two groups of tax professors have filed amicus briefs with the 9th Circuit on behalf of the IRS:
Natelson: The Meaning Of The Constitution's Financial Terms, Including 'Tax,' 'Direct Tax' And 'Apportionment'
Following up on my previous post, Subotnik: Plain Talk About Testing and Race: A Law Review Publishing Drama: Harvey Gilmore (Monroe College), The SAT, LSAT, and Discrimination: Professor Gilmore Again Responds to Professor Subotnik, 34 Law & Ineq. 153 (2016):
Tuesday, July 5, 2016
Harry Grubert (U.S. Treasury Department) & Rosanne Altshuler (Rutgers), Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent, 69 Nat'l Tax J. ___ (2016):
Updated Emmanuel Saez Inequality Data: Bottom 99% Had Income Party Like It's 1999, But Top 1% Did Twice As Well
Emmanuel Saez (UC-Berkeley), U.S. Top One Percent of Income Earners Hit New High in 2015 Amid Strong Economic Growth (July 1, 2016):
Emmanuel Saez (UC-Berkeley), Striking it Richer: The Evolution of Top Incomes in the United States (Updated with 2015 Preliminary Estimates) (June 30, 2016):
California Policy Center, UC Berkeley’s ‘Income Inequality’ Critics Earn in Top 2%:
GAO: IRS's 30% Error Rate With Refundable Tax Credits Results In $30 Billion In Annual Erroneous Payments
- This Week's Ten Most Popular TaxProf Blog Posts
- Chronicle: Highly Ranked Law Schools Like Minnesota, Washington & Lee Cut Enrollments, Costs To Survive
- Did Trump Violate IRS Rules By Using His Foundation's Money To Purchase Tebow-Signed Helmet (Now Worth $415) For $12,000?
- Law Prof Network Blogger's Work Helps Get New Trial For Serial's Adnan Syed
- The IRS Scandal, Day 1150
- Charlene Luke Succeeds Marty McMahon As Editor-In-Chief Of The Florida Tax Review
- Update On Murder-For-Hire Investigation Into Dan Markel's Death: Charlie Adelson Denies 'Any Involvement'
- The Top 5 Tax Paper Downloads
- Hundreds Of Churches Offer 90-Day Money-Back Tithing Guarantees
- The IRS Scandal, Day 1151
- Tax Like It Is July 4, 1776
- Pittsburgh Seeks To Hire An Entry-Level Or Junior Lateral Tax Prof
- Amidst 26% Enrollment Decline, West Virginia Law School Accelerates Faculty And Staff Downsizing With Buyouts
- Exploring American Taxes: Then & Now
- The IRS Scandal, Day 1152
Monday, July 4, 2016
Tax Policy Blog: Independence Day: Taxes Then and Now, by John Olson:
Amidst 26% Enrollment Decline, West Virginia Law School Accelerates Faculty And Staff Downsizing With Buyouts
Charleston Gazette-Mail, WVU Invites Employees to Leave Through ‘Voluntary Separation’ Program:
Sunday, July 3, 2016
Charlene D. Luke has been named Editor-in-Chief of the Florida Tax Review, succeeding Martin J. McMahon, Jr. Prof. McMahon and the other tax faculty at the University of Florida Levin College of Law will continue as members of the editorial board, and the Florida Tax Review will continue to draw on the talent of several graduate tax student editors. A board of advisors comprising tax faculty at other institutions provides additional support and guidance. The Florida Tax Review will begin reviewing new submissions on August 1, 2016.
Update On Murder-For-Hire Investigation Into Dan Markel's Death: Charlie Adelson Denies 'Any Involvement'
Tallahassee Democrat, Charles Adelson's Attorney Denies Markel Involvement:
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and news papers debuting on the list at #4 and #5:
- [349 Downloads] Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg, by Lawrence Trautman (American)
- [264 Downloads] Why Does Inequality Matter? Reflections on the Political Morality of Piketty's Capital in the Twenty-First Century, by Liam Murphy (NYU)
- [224 Downloads] 'Death Tax' Politics, by Michael J. Graetz (Columbia)
- [197 Downloads] Fiduciary Financial Advice to Retirement Savers: Don't Overlook the Prudent Investor Rule , by Max M. Schanzenbach (Northwestern) & Robert H. Sitkoff (Harvard)
- [159 Downloads] The President's Power To Tax, by Daniel Hemel (Chicago)
Saturday, July 2, 2016
- Temperature Rises In Debate Over NY Times Coverage Of The Law School Crisis
- Update On Murder-For-Hire Investigation Into Dan Markel's Death: Hit Men Thwarted In Previous Attempt To Kill FSU Law Prof
- Department Of Education Panel Recommends Suspension Of ABA's Power To Accredit Law Schools Due To Its 'Lack Of Attention To Student Achievement'
- More On The Possible Suspension Of The ABA's Power To Accredit Law Schools
- CBO: The 2016 Budget Outlook
- Amidst 57% Enrollment Decline At Valparaiso Law School, 10 Tenured Faculty Accept Buyouts And 3 Junior Faculty Will Be Terminated
- California Law School To Close Unless A Buyer Is Found
- Law Students May Use Department Of Education's New Fraud Defense To Loan Repayment Aimed At For-Profit Colleges To Discharge Law School Loans
- Hoffman: The Futility Of The Law School Crisis Debate
- The Tax Consequences Of Brexit
Chronicle: Highly Ranked Law Schools Like Minnesota, Washington & Lee Cut Enrollments, Costs To Survive
Chronicle of Higher Education: Law Schools Cut Back to Counter Tough Financial Times, by Katherine Mangan:
Did Trump Violate IRS Rules By Using His Foundation's Money To Purchase Tebow-Signed Helmet (Now Worth $415) For $12,000?
Kudos to Colin Miller (South Carolina), editor of our EvidenceProf Blog, whose blogging (and Undisclosed Podcast) on the Serial Podcast on the 1999 prosecution of 17 year-old Adnan Syed for murdering his ex-girlfriend, 18 year-old Hae Min Lee, was cited by Maryland Judge Martin Welch in granting Syed a new trial on Thursday. See National Law Journal, Blogger's Obsession with "Serial" Case Leads to Retrial for Adnan Syed.
Friday, July 1, 2016
- Bloomberg, Hedge Funds Still Can't Figure Out a Way to Avoid a $25 Billion Tax Bill
- Bloomberg, Hong Kong’s Richest Man Calls for Higher Tax Amid Wealth Gap
- Bloomberg, Oil Investor Zukerman Pleads Guilty in Tax Evasion Case
- Bloomberg, Paul Ryan's Tax Blueprint Looks A Lot Like Trump's
- Above the Law, Just How Much Law Student Debt Do We Really Want To Forgive?
- Above the Law, Midlaw Does Not (Usually) Hire Newbie Lawyers
- Jeff Harrison (Florida), Using Students
- Houston Culture Map, See You in Court! Houston College of Law Replies to UH About Name Change Lawsuit
- John Gallemore (Chicago), Brandon Gipper (Chicago) & Edward Maydew (North Carolina), Banks As Tax Planning Intermediaries
- Erik Jensen (Case Western), Direct Taxes – Article I, Section 9, Clause 4
- Erik Jensen (Case Western), Income Tax – Amendment XVI
- Richard Krever (Monash) & Borbala Kolozs (Corvinus), Hungary, GAARs – An Emerging Trend in the Tax Landscape
NBA free agency kicked off at midnight. How important are state tax considerations to players in choosing which team to join? Kevin Durant reportedly is courting six suitors, two of whom are in states without an income tax: Miami and San Antonio (the others are Boston, Golden State, Los Angeles (Clippers) and Oklahoma City.) Given his recent tax troubles, Durant may be particularly sensitive to tax considerations in making his free agency decision. See Slam Online, The Influence of State Taxes on NBA Free Agency:
Allison Christians (McGill University), Not So Soft Law: The OECD BEPS Regime
Discussant: John Vella (Oxford University)
Dominika Langenmayr (KU Eichstatt-Ingolstadt & CESifo), Why The Current Tax Rate Tells You Little: Competing for Mobile and Immobile Firms
Discussant: Johannes Voget (University of Mannheim)
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Huffington Post, Getting Accepted To A Top Law School: What Really Matters:
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