| Author | Title | Citation | Summary | Year |
| Andrew D. Appleby |
LEVELING THE PLAYING FIELD: A SEPARATE TAX REGIME FOR INTERNATIONAL ATHLETES |
36 Brooklyn Journal of International Law 605 (2011) |
Taxation of international athletes is a failure. The lack of a single, consistent regime results in substantial enforcement difficulties for tax administrators as well as a massive compliance burden and potential double taxation for athletes. International athletes' unique characteristics necessitate a separate tax regime. Athletes are extremely... |
2011 |
| Patricia A. Broussard |
REACTION TO: WEALTH, POVERTY, AND THE EQUAL PROTECTION CLAUSE |
3 Georgetown Journal of Law & Modern Critical Race Perspectives 199 (Fall, 2011) |
In his Article titled, The Fourteenth Amendment Isn't Broke: Why Wealth Should Be a Suspect Classification under the Equal Protection Clause, Shayan H. Modarres strikes at the heart of the myth of a so-called post-racial America by effectively arguing that poverty has become a proxy for race; thereby creating a de facto economic racism that... |
2011 |
| Paige Taylor |
REACTION TO: WEALTH, POVERTY, AND THE EQUAL PROTECTION CLAUSE |
3 Georgetown Journal of Law & Modern Critical Race Perspectives 201 (Fall, 2011) |
While Modarres makes clear that the courts have failed to recognize wealth as a suspect classification, he has based his thesis on the convergence of race and poverty, which ha[s] made it a virtual impossibility to consider poverty in a race-neutral manner. Therefore, he argues mostly about racial dynamics rather than proving a factual basis to... |
2011 |
| Sarah Pei Woo |
REGULATORY BANKRUPTCY: HOW BANK REGULATION CAUSES FIRE SALES |
99 Georgetown Law Journal 1615 (August, 2011) |
Bankruptcy policy has long been founded upon the assumption that creditors seek to maximize the value of their assets. The radical changes that have swept the banking sector over the last two decades, however, have rendered this assumption unreliable. Banks, which are responsible for the majority of the outstanding credit in the United States, are... |
2011 |
| Miguel González Marcos |
SECLUSION IN (FISCAL) PARADISE IS NOT AN OPTION: THE OECD HARMFUL TAX PRACTICES INITIATIVE AND OFFSHORE FINANCIAL CENTERS |
24 New York International Law Review 1 (Summer, 2011) |
A new international standard for exchange of information on tax matters has emerged. This new standard of cooperation on tax matters seeks to curtail, when not eradicating, the possibility of using so-called tax havens for tax evasion. This standard presses for each jurisdiction to have an adequate legislative and regulatory framework to provide... |
2011 |
| Richard Barca |
TAXING DISCRIMINATION VICTIMS: HOW THE CURRENT TAX REGIME IS UNJUST AND WHY A HYBRID INCOME AVERAGING AND GROSS UP REMEDY PROVIDES THE MOST EQUITABLE SOLUTION |
8 Rutgers Journal of Law & Public Policy 673 (Spring, 2011) |
The United States Congress has utilized its constitutionally enumerated powers under the Commerce Clause and the Fourteenth Amendment to enact laws with the goal of ending harmful workplace discrimination. The seminal federal employment discrimination laws that were passed to achieve this noble end include Title VII of the Civil Rights Act of 1964,... |
2011 |
| Martha T. McCluskey |
TAXING THE FAMILY WORK: AID FOR AFFLUENT HUSBAND CARE |
21 Columbia Journal of Gender and Law 109 (2011) |
The income of the classic breadwinner married to a homemaker receives a tax advantage under federal income tax law. The conventional wisdom holds that any resulting inequities to unmarried persons or dual-earning marriages cannot be corrected without producing similarly problematic inequities. This Article challenges that dilemma by analyzing the... |
2011 |
| Angela Littwin |
THE AFFORDABILITY PARADOX: HOW CONSUMER BANKRUPTCY'S GREATEST WEAKNESS MAY ACCOUNT FOR ITS SURPRISING SUCCESS |
52 William and Mary Law Review 1933 (May, 2011) |
When the 2005 Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) made consumer bankruptcy more expensive for all debtors, it inadvertently reignited a debate about how to make the system more affordable for its neediest beneficiaries. Even before BAPCPA, consumer bankruptcy suffered from the irony that those who needed it the most... |
2011 |
| By Ralph Brubaker |
The Bankruptcy Discrimination Statute and Discriminatory Hiring Decisions: Turning Textualism's Hierarchy Upside-Down |
31 Bankruptcy Law Letter 1 (June 1, 2011) |
Consider this scenario. A prospective employee interviews for and is offered a job by a private employer, subject to a satisfactory drug test and background check. The background check, though, reveals that the prospective employee had previously filed bankruptcy, and consequently, the employer rescinds its job offer. Is this unlawful bankruptcy... |
2011 |
| Shayan H. Modarres |
THE FOURTEENTH AMENDMENT ISN'T "BROKE": WHY WEALTH SHOULD BE A SUSPECT CLASSIFICATION UNDER THE EQUAL PROTECTION CLAUSE |
3 Georgetown Journal of Law & Modern Critical Race Perspectives 171 (Fall, 2011) |
[T]he equality at which the equal protection clause aims is not a disembodied equality. The Fourteenth Amendment enjoins the equal protection of the laws, and laws are not abstract propositions. Although the courts and legislatures seemingly suffer from historical amnesia, racism and discrimination are threads that have been embedded in the... |
2011 |
| The Hon. Cecelia G. Morris , Mary K. Guccion |
THE LOSS MITIGATION PROGRAM PROCEDURES FOR THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF NEW YORK |
19 American Bankruptcy Institute Law Review 1 (Spring, 2011) |
Ms. Lawrence struggled to support her two sons after the death of their father. She sacrificed precious time with her children in order to make a living, commuting several hours a day to work 10-hour shifts as a New York City bus driver. Unfortunately, her salary was not enough to cover the payments on her two mortgages, and she quickly fell behind... |
2011 |
| Katherine Porter |
THE PRETEND SOLUTION: AN EMPIRICAL STUDY OF BANKRUPTCY OUTCOMES |
90 Texas Law Review 103 (November, 2011) |
I. Introduction. 104 II. A Primer on Chapter 13 Bankruptcy Law. 116 III. Methodology of the Chapter 13 Dropout Study. 120 A. Study Design. 120 B. Sampling Frame. 122 C. Data Collection Process. 126 D. Sample Characteristics. 128 IV. Findings: The Real Outcomes of Chapter 13. 132 A. Goals of Chapter 13 Debtors. 132 1. Save the House. 135 2. Get... |
2011 |
| Stephen Troiano |
THE U.S. ASSAULT ON SWISS BANK SECRECY AND THE IMPACT ON TAX HAVENS |
17 New England Journal of International and Comparative Law 317 (2011) |
Tax havens, a common enemy to both the United States and members of the European Union, have emerged as an amorphous foe that siphons off valuable tax revenue from developed nations seeking to maintain their costly infrastructure and social welfare programs. Tax havens have laws and tax codes that facilitate tax evasion, often with the purpose of... |
2011 |
| David Schultz , Sarah Clark |
WEALTH V. DEMOCRACY: THE UNFULFILLED PROMISE OF THE TWENTY-FOURTH AMENDMENT |
29 Quinnipiac Law Review 375 (2011) |
The Twenty-fourth Amendment, banning poll taxes in federal elections, may well be one of the great silences of the Constitution. Originally, the great silences comment was first articulated by Justice Robert Jackson in H. P. Hood & Sons, Inc. v. Du Mond in reference to the Commerce Clause. The comment spoke to the way the Court interpreted this... |
2011 |
| Miriam Galston |
WHEN STATUTORY REGIMES COLLIDE: WILL CITIZENS UNITED AND WISCONSIN RIGHT TO LIFE MAKE FEDERAL TAX REGULATION OF CAMPAIGN ACTIVITY UNCONSTITUTIONAL? |
13 University of Pennsylvania Journal of Constitutional Law 867 (May, 2011) |
In Citizens United v. Federal Elections Commission (2010) and Federal Election Commission v. Wisconsin Right to Life (2007), the Supreme Court dramatically reduced the ability of Congress to regulate campaign finance activities of corporations and others active in elections. Many of the same activities are still subject to restrictions imposed by... |
2011 |
| Juliana Tutt |
"NO TAXATION WITHOUT REPRESENTATION" IN THE AMERICAN WOMAN SUFFRAGE MOVEMENT |
62 Stanford Law Review 1473 (May, 2010) |
No taxation without representation has lasting appeal as a political catchphrase. But the impact of the motto is limited if it is not accompanied by striking actions or persuasive arguments. In this Note, I examine the problems that American woman suffragists encountered when they tried to put no taxation without representation to use, both in... |
2010 |
| J. Ross Macdonald |
"SONGS OF INNOCENCE AND EXPERIENCE": CHANGES TO THE SCOPE AND INTERPRETATION OF THE PERMANENT ESTABLISHMENT ARTICLE IN U.S. INCOME TAX TREATIES, 1950-2010 |
63 Tax Lawyer 285 (Winter, 2010) |
Pouring floods of rain . Won't Mount Fuji wash away To a muddy lake? The permanent establishment concept has been an integral element of U.S. income tax treaties since the first U.S. income tax treaty in 1932. Although the specific language used to define a permanent establishment has undergone change and elaboration over the years, until... |
2010 |
| J. William Callison |
ACHIEVING OUR COUNTRY: GEOGRAPHIC DESEGREGATION AND THE LOW-INCOME HOUSING TAX CREDIT |
19 Southern California Review of Law & Social Justice 213 (Spring 2010) |
In A Theory of Justice, John Rawls challenged the view that utilitarianism, which he described as a structure that would require a lesser life prospect [] for some simply for the sake of greater advantage for others, was the correct way to construct a just social order. Instead, Rawls established a construct based on a veil of ignorance.... |
2010 |
| Sara Dillon |
ANGLO-SAXON/CELTIC/GLOBAL: THE TAX-DRIVEN TALE OF IRELAND IN THE EUROPEAN UNION |
36 North Carolina Journal of International Law and Commercial Regulation 1 (Fall 2010) |
I. Introduction: The Paradox of Ireland in the European Union. 1 II. Four Green Fields Meet Technocratic Cosmopolitanism. 8 A. Historical Incoherence and European Ireland. 8 III. The EU, Member State Histories, and Technocratic Reformulations. 18 A. Ireland as a Part of the EU?. 18 B. An Anglo-Saxon Celtic Tiger?. 26 IV. Manufacturing Happiness... |
2010 |
| G. Marcus Cole , Todd J. Zywicki |
ANNA NICOLE SMITH GOES SHOPPING: THE NEW FORUM SHOPPING PROBLEM IN BANKRUPTCY |
11 Engage: The Journal of the Federalist Society Practice Groups 57 (March 1, 2010) |
On March 19, 2010, just as this article was going to press, the U.S. Court of Appeals for the Ninth Circuit held, in Marshall v. Stern (formerly Marshall v. Marshall), that the bankruptcy court's decision below giving Anna Nicole Smith half of Marshall's estate was not a core proceeding and thus not a final judgment. Therefore, according to the... |
2010 |
| G. Marcus Cole , Todd J. Zywicki |
ANNA NICOLE SMITH GOES SHOPPING: THE NEW FORUM-SHOPPING PROBLEM IN BANKRUPTCY |
2010 Utah Law Review 511 (2010) |
In the United States, relations between debtors and their creditors are governed by two distinct legal regimes. For the overwhelming majority of credit relationships, state law of contract, property, tort, and consumer protection set up the framework within which the debtor-creditor relationship is established, functions, and in the end, is... |
2010 |
| Joseph Pace |
BANKRUPTCY AS CONSTITUTIONAL PROPERTY: USING STATUTORY ENTITLEMENT THEORY TO ABROGATE STATE SOVEREIGN IMMUNITY |
119 Yale Law Journal 1568 (May, 2010) |
In the decade following Seminole Tribe's ruling that Article I is not a grant of authority to abrogate state sovereign immunity, scholars and courts overwhelmingly agreed that the Eleventh Amendment barred Congress from subjecting states to suit in bankruptcy proceedings. The Court has since backpedaled, holding in Katz that the states ceded their... |
2010 |
| Gennady Zilberman |
BANKRUPTCY SECTION 363(b) SALES: MARKET TEST PROCEDURES AND HEIGHTENED SCRUTINY OF EXPEDITED SALES MAY PREVENT ABUSES AND SAFEGUARD CREDITORS WITHOUT LIMITING THE POWER OF THE COURTS |
5 Brooklyn Journal of Corporate, Financial & Commercial Law 241 (Fall, 2010) |
On April 30, 2009, Chrysler LLC filed for Chapter 11 bankruptcy protection after failing to reach an agreement with lenders to restructure its debt. President Barack H. Obama promised a quick bankruptcy process, with one senior official predicting that the process could be completed within thirty to sixty days. The government's promises were... |
2010 |
| J. Clifton Fleming, Jr. , Robert J. Peroni |
CAN TAX EXPENDITURE ANALYSIS BE DIVORCED FROM A NORMATIVE TAX BASE?: A CRITIQUE OF THE "NEW PARADIGM" AND ITS DENOUEMENT |
30 Virginia Tax Review 135 (Summer 2010) |
I. Introduction. 136 II. The Road to the New Paradigm . 148 A. Professor McIntyre's Rhetorical Baseline. 148 B. The Fiekowsky-Treasury Joint Committee Staff Approach. 151 III. Critique of the Joint Committee Staff's New Paradigm. 154 A. Choice of a Baseline: The Joint Committee Staff's Approach Versus SHS and Ability-to-Pay. 154 B. The Joint... |
2010 |
| Oleksandr Pastukhov |
COUNTERACTING HARMFUL TAX COMPETITION IN THE EUROPEAN UNION |
16 Southwestern Journal of International Law 159 (2010) |
I. Introduction. 159 II. What Tax Competition is and When it is Harmful. 161 III. Tax Competition in the Common Market. 165 IV. The Role of the EU Institutions. 168 V. The Future of the EU Anti-Harmful Tax Competition Measures as a Driving Force Behind the Community Direct Tax Harmonization Efforts. 177 |
2010 |
| Vada Waters Lindsey |
ENCOURAGING SAVINGS UNDER THE EARNED INCOME TAX CREDIT: A NUDGE IN THE RIGHT DIRECTION |
44 University of Michigan Journal of Law Reform 83 (Fall 2010) |
During 2007, 3.6 million or 9.7% of people in the United States age 65 or older were below the poverty level. In light of the number of elderly people living below the poverty level, it is important that everyone, including low-income workers, have the opportunity to save for retirement. Low-income workers face many challenges to saving for... |
2010 |
| Robert Creighton |
FAT TAXES |
31 Journal of Legal Medicine 123 (January-March, 2010) |
In 1789, Benjamin Franklin opined: In this world nothing can be said to be certain, except death and taxes. In 2009, Franklin's age-old adage appears to be in need of revision. Today, there may very well be three certainties in American life: death, taxes, and obesity. As countless commentators have depicted, this country is in the midst of a... |
2010 |
| William N. Thompson |
GAMBLING TAXES: THE PHILOSOPHY, THE CONSTITUTION AND HORIZONTAL EQUITY |
17 Villanova Sports and Entertainment Law Journal 389 (2010) |
A majority of Americans are repulsed by the notion that government should hold the public responsible, financially or otherwise, for delivering health care services to individuals. Yet, the same majority seems to accept, without question, the notion that governments should be, directly or indirectly, delivering gambling services to the American... |
2010 |
| Margaret A. Weirich |
HIJACKING THE CHARITABLE SYSTEM: AN EXAMINATION OF TAX-EXEMPT STATUS FOR CHARITIES THAT SUPPORT ISRAELI SETTLEMENTS |
14 Journal of Gender, Race and Justice 327 (Fall 2010) |
During the summer of 2009 I had the chance to travel through the West Bank to view the impacts of Israeli settlements first hand. The most difficult place I visited was the ancient city of Hebron, located in the West Bank of the Occupied Palestinian Territories (OPT) and home to some 170,000 Palestinians. In 1979, the first Israeli settlers set up... |
2010 |
| Kelly A. Moore , Adam J. Poe |
HOME RUN BASEBALLS AND TAXATION, AN OPEN STANCE: HOW A H.R. CAN BE I.R.D. |
3 Estate Planning & Community Property Law Journal 79 (Fall, 2010) |
A home run hitter steps to the plate. The pitcher peers into the catcher, who signals for a fastball. The pitcher gets set, winds up, and releases the baseball. Crack! As the baseball sails toward the right field bleachers, a fan sees it coming towards him. Dropping his beer, fighting the crowd, and risking injury, the fan catches the home run... |
2010 |
| Palma Joy Strand |
INHERITING INEQUALITY: WEALTH, RACE, AND THE LAWS OF SUCCESSION |
89 Oregon Law Review 453 (2010) |
I. Wealth Inequalities, Race, and Inheritance. 457 A. Wealth Inequality. 458 B. Racial Wealth Disparities. 461 C. The Role of Inheritance in Wealth Inequalities. 464 II. Race and Wealth. 468 A. Present (and Future) Wealth Effects. 469 B. Past Sources of Wealth Effects. 473 III. The Law of Deep Inequality . 478 A. Race Neutrality: An Obvious... |
2010 |
| Andrea Coles-Bjerre |
IPSO FACTO: THE PATTERN OF ASSUMABLE CONTRACTS IN BANKRUPTCY |
40 New Mexico Law Review 77 (Winter 2010) |
Contracts are often among a business's most important assets, and this is equally true of financially troubled businesses that are seeking to reorganize themselves under Chapter 11 of the U.S. Bankruptcy Code. When a contract is executory, that is, wholly or substantially unperformed on both sides, it constitutes a set of rights and obligations... |
2010 |
| Brian M. Dougherty |
JUDICIAL ESTOPPEL: HOW NON-DISCLOSURE OF A CAUSE OF ACTION IN BANKRUPTCY MAY SPELL DOOM FOR A SUBSEQUENT CIVIL ACTION |
23 DCBA Brief 38 (December, 2010) |
Over the past few years, the U.S. has faced a dramatic rise in mortgage foreclosures. With this rise also came an increase in bankruptcy filings under the U.S. Bankruptcy Code (Code). For homeowners with a mortgage, in particular, Chapter 13 of the Code has had the salutary goal of allowing a debtor to pay off mortgage arrearages over time while... |
2010 |
| Troy A. McKenzie |
JUDICIAL INDEPENDENCE, AUTONOMY, AND THE BANKRUPTCY COURTS |
62 Stanford Law Review 747 (March, 2010) |
Bankruptcy judges enjoy neither of the twin structural protections provided by Article III of the Constitution: life tenure and compensation that cannot be diminished. Yet, they exercise broad adjudicatory powers. This Article questions whether the conventional justifications for non-Article III tribunals should apply to the bankruptcy courts and... |
2010 |
| Erik M. Jensen |
MURPHY V. INTERNAL REVENUE SERVICE, THE MEANING OF "INCOME," AND SKY-IS-FALLING TAX COMMENTARY |
60 Case Western Reserve Law Review 751 (Spring, 2010) |
I. Introduction. 752 A. Murphy I and the Hyperventilating Blogosphere. 753 B. The Plan Of Attack. 758 II. Murphy I: The Basics. 759 III. The Howlers in Murphy I. 761 IV. Direct Taxes and the Sixteenth Amendment. 765 A. The Constitutional Structure. 765 B. Does Any Of This Matter Anymore?. 771 C. What Is A Direct Tax?. 776 1. Direct Taxes Are (Would... |
2010 |
| Bryan G. Faubus |
NARROWING THE BANKRUPTCY SAFE HARBOR FOR DERIVATIVES TO COMBAT SYSTEMIC RISK |
59 Duke Law Journal 801 (January, 2010) |
Bankruptcy law establishes proceedings designed to rehabilitate debtors while protecting creditors, but a series of safe harbors effectively exempts from bankruptcy proceedings certain financial contracts known as derivatives. Accordingly, when a party to a derivative contract goes bankrupt, the counterparty may terminate the contract and seize... |
2010 |
| Andre Smith, Carlton Waterhouse |
NO REPARATION WITHOUT TAXATION: APPLYING THE INTERNAL REVENUE CODE TO THE CONCEPT OF REPARATIONS FOR SLAVERY AND SEGREGATION |
7 Pittsburgh Tax Review 159 (Spring, 2010) |
Carlton: Andre, if you don't mind terribly, I'd like your opinion on the relationship between taxes and the concept of reparations generally and reparations to Blacks for slavery and segregation specifically. As you know, I have done considerable research and writing on the subject of reparations for slavery and segregation. Most scholarship... |
2010 |
| Lily Kahng |
ONE IS THE LONELIEST NUMBER: THE SINGLE TAXPAYER IN A JOINT RETURN WORLD |
61 Hastings Law Journal 651 (February, 2010) |
The United States is one of the few developed countries to retain the joint income tax return, available for heterosexual married couples only. Since its adoption in 1948, its underlying assumptions have been challenged on many valid grounds, and yet it remains firmly embedded in mainstream political and policy discourse. In recent years, most of... |
2010 |
| John R. Dorocak , Lloyd E. Peake |
POLITICAL ACTIVITY OF TAX-EXEMPT CHURCHES, PARTICULARLY AFTER CITIZENS UNITED V. FEDERAL ELECTION COMMISSION AND CALIFORNIA'S PROPOSITION 8 BAN ON SAME-SEX MARRIAGE: RENDER UNTO CAESAR WHAT IS CAESAR'S . . . |
9 First Amendment Law Review 448 (Winter 2010) |
The Internal Revenue Code places restrictions on the political activity of churches. Specifically, I.R.C. § 501(c) states that in order for an organization to qualify for tax exempt status under § 501(c), the organization must be operated so that [(1)] no substantial part of the activities of which is carrying on propaganda, or otherwise... |
2010 |
| Abbye Atkinson |
RACE, EDUCATIONAL LOANS, & BANKRUPTCY |
16 Michigan Journal of Race and Law 1 (Fall 2010) |
This Article reports new data from the 2007 Consumer Bankruptcy Project revealing that college graduates and specifically White graduates are less likely to file for bankruptcy than their counterparts without a college degree. Although these observations suggest that a college degree helps graduates to weather the setbacks that sometimes lead to... |
2010 |
| Lilian V. Faulhaber |
SOVEREIGNTY, INTEGRATION AND TAX AVOIDANCE IN THE EUROPEAN UNION: STRIKING THE PROPER BALANCE |
48 Columbia Journal of Transnational Law 177 (2010) |
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases, the European Court of Justice has made it more difficult for the twenty-seven Member States of the European Union to prevent tax avoidance and shape fiscal policy. This article introduces the new anti-avoidance doctrine of the European Court of... |
2010 |
| Timothy Hisao Shapiro |
TAX FIRST, ASK QUESTIONS LATER: PROBLEMS PREDICTING THE EFFECT OF PRESIDENT OBAMA'S INTERNATIONAL TAX REFORMS |
16 Stanford Journal of Law, Business & Finance 141 (Fall 2010) |
The Obama Administration has proposed a dramatic reworking of the way U.S. corporations are taxed on income they earn outside the United States. Although less prominent than other Washington policy debates, these changes are no less contentious. The result is either a fairer tax system yielding the government an extra $210 billion, or the end of... |
2010 |
| Tim Canney |
TAX GROSS-UPS: A PRACTICAL GUIDE TO ARGUING AND CALCULATING AWARDS FOR ADVERSE TAX CONSEQUENCES IN DISCRIMINATION SUITS |
59 Catholic University Law Review 1111 (Summer, 2010) |
In 1990, finding that discrimination against individuals with disabilities persists in such critical areas as employment, Congress passed the Americans with Disabilities Act (ADA). Congress included the remedies provided in Title VII of the Civil Rights Act of 1964 (1964 CRA) to enforce the ADA. Title VII's intentionally broad language allows a... |
2010 |
| Joel S. Newman |
TAXATION OF HOUSEHOLDS: A COMPARATIVE STUDY |
55 Saint Louis University Law Journal 129 (Fall 2010) |
Some of us live alone, but most live in groups. Those of us who live in groups usually pool our income and expenses, somehow. In crafting an income tax, one must determine whether or not to take such pooling into account. Either way, some living arrangements will be tax-advantaged, and others will be tax-penalized. Neither taking pooling into... |
2010 |
| G. Christopher Wright |
TAXATION OF PERSONAL INJURY AWARDS: ADDRESSING THE MIND/BODY DUALISM THAT PLAGUES § 104(A)(2) OF THE TAX CODE |
60 Catholic University Law Review 211 (Fall, 2010) |
The National Taxpayer Advocate's 2009 Annual Report to Congress stated that taxation of personal injury awards--specifically whether Internal Revenue Code (Tax Code) § 104(a)(2) excludes compensatory-damage awards in personal injury cases from gross income--is one of the most litigated issues in federal courts for a fifth consecutive year. Section... |
2010 |
| Anthony C. Infanti |
TAXING CIVIL RIGHTS GAINS |
16 Michigan Journal of Gender & Law 319 (2010) |
Introduction 319 I. The Nature of the Levy 324 A. The DOMAs and the Pall of Uncertainty 324 B. Gauging the Impact of the DOMAs and the Pall of Uncertainty 330 II. A Tax on Lesbian and Gay Families 334 A. Figuratively Speaking 338 B. Technically Speaking 347 1. Contribution 350 2. Compulsory 354 3. Support of Government 359... |
2010 |
| Gregg D. Polsky , Brant J. Hellwig |
TAXING STRUCTURED SETTLEMENTS |
51 Boston College Law Review 39 (January, 2010) |
Congress has granted a tax subsidy to physically injured tort plaintiffs who enter into structured settlements. The subsidy allows these plaintiffs to exempt the investment yield imbedded within the structured settlement from federal income taxation. The apparent purpose of the subsidy is to encourage physically injured plaintiffs to... |
2010 |
| Dorothy A. Brown |
TEACHING CIVIL RIGHTS THROUGH THE BASIC TAX COURSE |
54 Saint Louis University Law Journal 809 (Spring 2010) |
My teaching package includes the following courses: Corporate Tax, Critical Race Theory, Federal Income Tax, and Tax Policy. Whenever anyone finds out what I teach, they usually comment about what an odd combination that is, and I usually respond that it really isn't so odd because my scholarship (at least since 1996) examines the racial... |
2010 |
| Daniel Soleimani |
THE DIFFICULTIES WITH THE SUBPART F SYSTEM OF INTERNATIONAL TAXATION: HOW THE SCHERING-PLOUGH DECISION INDICATES THAT THE STATUS QUO IS UNCLEAR AND UNWISE |
60 Emory Law Journal 503 (2010) |
Complicated subpart F rules govern the taxation of transactions between a U.S. parent company and its foreign subsidiaries. The difficulty with interpreting the subpart F rules and applying them to complex derivative transactions has been the subject of extensive tax literature. Few of the proposed solutions have been simple enough to implement... |
2010 |
| Scott A. Taylor |
THE IMPORTANCE OF BEING INTEREST: WHY A STATE CANNOT IMPOSE ITS INCOME TAX ON TRIBAL BONDS |
25 Akron Tax Journal 123 (2010) |
Known colloquially as a muni, a municipal bond is issued by a state or local government as a way of borrowing money. The issuing governmental entity pays interest on the bond principal to the bond owner. If the bond meets certain federal requirements, then the interest income that the bond owner receives is excluded from gross income and, as a... |
2010 |