Wendy C. Gerzog (Baltimore) has published Tax Court FLP Confusion: Mirowski, 120 Tax Notes 263(7/21/08). Here is the abstract: The article critiques the Tax Court’s latest family limited partnership case, Mirowski [T.C. Memo. 2008-74 (3/26/08)], as well as the court’s…
Written by Paul Caron on July 23rd, 2008
James Bamberg (Attorney-Adviser to U.S. Tax Court Judge Mary Ann Cohen) has published A Different Point of Venue: The Plainer Meaning of Section 7482(b)(1), 61 Tax Law. 445 (2008). (The Article won first prize in the 2007 Tannenwald Tax Writing…
Written by Paul Caron on July 23rd, 2008
Nancy J. Knauer (Temple) has posted two tax papers on SSRN: How Charitable Organizations Influence Federal Tax Policy: “Rent-Seeking” Charities or Virtuous Politicians?, 1996 Wis. L. Rev. 971 Reinventing Government: The Promise of Institutional Choice and Government Created Charitable Corporations,…
Written by Paul Caron on July 23rd, 2008
Ajay K. Mehrotra (Indiana) has published Mergers, Taxes, and Historical Materialism, 83 Ind. L.J. 881 (2008). Here is the abstract: In the last few years, corporate mergers and acquisitions witnessed explosive growth. Although more recent market conditions have halted the…
Written by Paul Caron on July 22nd, 2008
Darryll K. Jones (Stetson) of our sister Nonprofit Law Prof Blog has an excellent post on the press release issued by Kenneth Copeland Ministries in response to Senator Grassley’s memorandum regarding the status of his investigation of certain Megachurches (blogged…
Written by Paul Caron on July 22nd, 2008
The California Franchise Tax Board has published California Income Tax Treatment and Tax Return Filing Obligations of Same-Sex Married Couples. For more, see Tax Policy Blog.
Written by Paul Caron on July 22nd, 2008
Brian Leiter (Chicago): “The disproportionate number of YLS grads entering law teaching is clearly having a deleterious effect on scholarship and the academy.” Jason Solomon (Georgia): Princeton Review survey (scale from 60 to 99) says: Stanford: Professors Interesting: 98. Professors…
Written by Paul Caron on July 22nd, 2008
Anthony C. Infanti (Pittsburgh) has published Deconstructing the Duty to the Tax System: Unfettering Zealous Advocacy on Behalf of Lesbian and Gay Taxpayers, 61 Tax Law. 407 (2008). Here is the abstract: In this article, I consider how the tax…
Written by Paul Caron on July 22nd, 2008
Below are the updated quarterly traffic rankings (visitors and page views) of the Top 35 blogs edited by law professors with publicly available SiteMeters for the most recent 12-month period (July 2007 - June 2008): These Law Prof Blog Rankings…
Written by Paul Caron on July 22nd, 2008