Matthew Williams LAVISH SPENDING AS EVIDENCE OF "WILLFUL TAX EVASION": HOW THE NINTH CIRCUIT'S REQUIREMENT OF "SPECIFIC INTENT" IN HAWKINS CREATES A CIRCUIT SPLIT AND FACILITATES ABUSE OF THE BANKRUPTCY SYSTEM 68 Rutgers University Law Review 517 (Fall 2015) It is no secret that those with wealth in America often get to play by a different set of rules. It should come as no surprise that this holds true in the context of bankruptcy as well. The Ninth Circuit's recent holding in Hawkins v. Franchise Tax Board effectively endorsed such treatment by refusing to find that Mr. Hawkins's lavish lifestyle,... 2015
Peter J. Hammer LETTER TO JUDGE RHODES: AN EVALUATION OF THE "EXPERT REPORT OF MARTHA E.M. KOPACZ REGARDING THE FEASIBILITY OF THE CITY OF DETROIT PLAN OF ADJUSTMENT" 17 Journal of Law in Society 19 (Fall, 2015) Peter J. Hammer Office: (313) 577-0830 Professor of Law The Honorable Stephen W. Rhodes United States Bankruptcy Court Eastern District of Michigan 211 West Fort Street Detroit, Michigan 48226 Dear Judge Rhodes: In response to your Order Regarding the Solicitation of Applications to Serve as the Court's Expert Witness on the Issue... 2015
Miranda Perry Fleischer LIBERTARIANISM AND THE CHARITABLE TAX SUBSIDIES 56 Boston College Law Review 1345 (September, 2015) Despite libertarianism's political popularity, tax scholarship is largely silent about the interaction between libertarian principles and the structure of our tax system. To fill that gap, this Article mines the nuances of libertarian theory for insights into one feature of our tax system--the charitable tax subsidies--and finds some... 2015
Abbye Atkinson MODIFYING MORTGAGE DISCRIMINATION IN CONSUMER BANKRUPTCY 57 Arizona Law Review 1041 (2015) The subprime mortgage crisis that helped bring on the Great Recession resulted in the decimation of housing-related wealth among economically disenfranchised groups and communities. These losses were, in significant part, the direct result of the rampant racialized and geographic mortgage discrimination that took place in these communities in the... 2015
Jennifer Lunsford, R. Zachary Sanzone OUTING THE NEW JIM CROW: ENDING SEGREGATION OF LGBTQ STUDENTS BY CREATING BARRIERS TO 501(C)(3) TAX-EXEMPTION STATUS 23 American University Journal of Gender, Social Policy and the Law 435 (2015) I. LGBTQ Rights in Supreme Court Jurisprudence. 438 II. Private, Religious Schools and Their Constitutional Protection Against Providing Constitutional Protections. 441 A. First Amendment Limitations. 441 B. Hobby Lobby and the Religious Freedom Restoration Act of 1993. 443 C. The Legal History of Revenue Rule 71-447. 445 D. Funding the Problem: A... 2015
Kate Andrias SEPARATIONS OF WEALTH: INEQUALITY AND THE EROSION OF CHECKS AND BALANCES 18 University of Pennsylvania Journal of Constitutional Law 419 (December, 2015) American government is dysfunctional: Gridlock, filibusters, and expanding presidential power, everyone seems to agree, threaten our basic system of constitutional governance. Who, or what, is to blame? In the standard account, the fault lies with the increasing polarization of our political parties. That standard story, however, ignores an... 2015
Philip Hackney SHOULD THE IRS NEVER "TARGET" TAXPAYERS? AN EXAMINATION OF THE IRS TEA PARTY AFFAIR 49 Valparaiso University Law Review 453 (Winter, 2015) In 2012 and 2013, many congressmen and Tea Party organizations accused the Internal Revenue Service (Service) of targeting the Tea Party and other conservative political organizations. The Treasury Inspector General for Tax Administration (IG) issued a report in 2013 that leant some credence to this claim. The IG report faulted the Service... 2015
Sasha Fannie Belinkie SOUTH AFRICA'S LAND RESTITUTION CHALLENGE: MINING ALTERNATIVES FROM EVOLVING MINERAL TAXATION POLICIES 48 Cornell International Law Journal 219 (Winter 2015) Introduction. 219 I. Background. 224 A. South Africa's History and Present Legal Framework. 224 1. Statutory Framework from Colonialism and Apartheid. 224 2. South Africa's Democratic Constitution. 226 B. Government of the Republic of South Africa v. Grootboom. 227 C. President of South Africa v. Modderklip Boerdery, Ltd.. 228 II. South Africa's... 2015
Erika M. Page STATE CONSTITUTIONAL LAW-- THOROUGH AND UNIFORM EDUCATION--PROPERTY WEALTH-BASED SCHOOL FUNDING IN COLORADO IS CONSTITUTIONAL. LOBATO V. STATE, 304 P.3D 1132 (COLO. 2013). 67 Rutgers University Law Review 1289 (Summer, 2015) In Lobato v. State, the Supreme Court of Colorado held that Colorado's current public school financing system, despite allowing vast disparities in educational quality across school districts, was permissible under both the education clause and the local control clause of the Colorado Constitution. Although the Supreme Court of Colorado... 2015
David J. Herzig , Samuel D. Brunson TAX EXEMPTION, PUBLIC POLICY, AND DISCRIMINATORY FRATERNITIES 35 Virginia Tax Review 116 (Summer 2015) In this Essay, Professors Herzig and Brunson, make the normative argument that the Service should rejected tax-exemptions of social clubs if there is disparate impact, at minimum as to race, in their policies. They look to current Supreme Court jurisprudence to demonstrate a willingness of the Court to import a public policy rule into the social... 2015
Catherine Chen TAXATION OF DIGITAL GOODS AND SERVICES 70 New York University Annual Survey of American Law 421 (2015) INTRODUCTION I. CONSTITUTION AND FEDERAL STATUTES: PREEMPTION AND LIMITATIONS. 425 A. Constitutional Limitations on State Taxation of Streaming Content. 426 1. Due Process Clause. 426 2. Dormant Commerce Clause. 428 i. Current Jurisprudence. 429 ii. States' reaction to Quill. 431 B. Federal Statutes. 435 II. SHOULD DIGITAL CONTENT BE TAXED? A... 2015
Phyllis C. Taite TAXES, THE PROBLEM AND SOLUTION: A MODEL FOR VANISHING DEDUCTIONS AND EXCLUSIONS FOR RESIDENCE-BASED TAX PREFERENCES 59 New York Law School Law Review 361 (2014/2015) The Revenue Act of 1913 recently marked its 100-year anniversary. It is difficult to discern why certain policy issues remain unresolved after a century of tax policy. Scholars have called for more progressivity in the tax code, yet there has been little reform. In part, this call seeks to balance the government's demand for revenue and the need to... 2015
  TAXPAYERS ENTITLED TO DEDUCT S CORPORATION'S PROMOTIONAL RACING EXPENSES 94 Practical Tax Strategies 40 (January, 2015) The Tax Court in Evans, TCM 2014-237, held that the taxpayers were entitled to deduct their S corporation's expenses for sponsoring their son's motocross racing activities because the reasonable promotional expenses were ordinary and necessary under Section 162. Also, they were entitled to a Section 179 deduction for expenses relating to a... 2015
Jodie A. Kirshner THE BANKRUPTCY SAFE HARBOR IN LIGHT OF GOVERNMENT BAILOUTS: REIFYING THE SIGNIFICANCE OF BANKRUPTCY AS A BACKSTOP TO FINANCIAL RISK 18 NYU Journal of Legislation and Public Policy 795 (2015) If the recent financial crisis was a test of the bankruptcy system and its ability to deal with the risks posed by modern finance, then the bankruptcy system failed. Well-designed financial networks have circuit breakers, but the exemption of securitized assets and derivatives trades from the bankruptcy process left bankruptcy law unable to stop... 2015
Karen C. Burke , Grayson M.P. McCouch THE MOVING TARGET OF TAX REFORM 93 North Carolina Law Review 649 (March, 2015) In 2000, Professor William Turnier proposed a package of three reforms to make the estate tax more equitable and taxpayer-friendly. All of his proposals-- allowing a surviving spouse to inherit a deceased spouse's unused exemption, replacing the state death tax credit with a deduction, and indexing the exemption for inflation--were eventually... 2015
Cathy Hwang THE NEW CORPORATE MIGRATION: TAX DIVERSION THROUGH INVERSION 80 Brooklyn Law Review 807 (Spring, 2015) Watson Pharmaceuticals was an American success story--until it became an Irish success story. Taiwanese-American Allen Chao founded Watson in 1983, after cobbling together $4 million in start-up funds from family, friends, and acquaintances. Chao helmed Watson for a decade and a half. By the time he retired in 2007, Watson was the third-largest... 2015
David Spencer THE U.N. TAX COMMITTEE, DEVELOPING COUNTRIES, AND CIVIL SOCIETY ORGANIZATIONS (PART 1) 26 Journal of International Taxation 42 (December, 2015) The battle over upgrading the U.N. Tax Committee really involves the question of which nations will control international tax policy at a time when it is widely recognized that the rules governing cross-border trades are in need of an update. How are international tax norms established? The attempt by the G77 and China, representing 134 countries,... 2015
Kevin J. Quilty THE UNRECOGNIZED RIGHT: HOW WEALTH DISCRIMINATION UNCONSTITUTIONALLY BARS INDIGENT CITIZENS FROM THE JURY BOX 24 Cornell Journal of Law & Public Policy 567 (Spring 2015) In state jury trials, the amount of compensation paid to jurors is determined on a county level. This has produced a wide disparity in juror pay--from as high as around $50.00 per day in some states to as low as around $2.00 per day in others. For many people, especially non-salaried workers, such low amounts effectively bar participation as a... 2015
J. T. Manhire THERE IS NO SPOON: RECONSIDERING THE TAX COMPLIANCE PUZZLE 17 Florida Tax Review 623 (2015) For over 40 years theorists have sought the effects of tax audits on voluntary compliance rates by studying individual taxpayer motivations. Yet no single theory has produced a taxpayer incentive model that both comports with experience and explains the effects of audits on compliance. This quandary is often termed the tax compliance puzzle.... 2015
Diane Lourdes Dick U.S. TAX IMPERIALISM IN PUERTO RICO 65 American University Law Review 1 (October, 2015) This Article uses historical and legal analysis to demonstrate how U.S. domination over Puerto Rico's tax and fiscal policies has been the centerpiece of a colonial system and an especially destructive form of economic imperialism. Specifically, this Article develops a novel theory of U.S. tax imperialism in Puerto Rico, chronicling the sundry ways... 2015
Caleb Holloway UBER UNSETTLED: HOW EXISTING TAXICAB REGULATIONS FAIL TO ADDRESS TRANSPORTATION NETWORK COMPANIES AND WHY LOCAL REGULATORS SHOULD EMBRACE UBER, LYFT, AND COMPARABLE INNOVATORS 16 Wake Forest Journal of Business and Intellectual Property Law 20 (Fall, 2015) I. Introduction. 22 II. Background. 24 A. What It Means to be a TNC; How That Differs From Taxicab Operations. 24 B. Why Local Lawmakers Fail to Effectively Regulate TNCs. 29 1. The strength of the taxicab incumbency is great. 29 2. Uber is earning a reputation for being a jerk. 32 3. Uncertainty does not excuse inaction. 39 III. Analysis. 41 A.... 2015
Robert G. Natelson WHAT THE CONSTITUTION MEANS BY "DUTIES, IMPOSTS, AND EXCISES"--AND "TAXES" (DIRECT OR OTHERWISE) 66 Case Western Reserve Law Review 297 (Winter 2015) Mr King asked what was the precise meaning of direct taxation? No one answd. --Madison's Constitutional Convention notes The objects of direct taxes are well understood . --Future Chief Justice John Marshall at the Virginia Ratifying Convention This Article recreates the original definitions of the U.S. Constitution's terms tax, direct tax,... 2015
Christopher J. Bryant WITHOUT REPRESENTATION, NO TAXATION: FREE BLACKS, TAXES, AND TAX EXEMPTIONS BETWEEN THE REVOLUTIONARY AND CIVIL WARS 21 Michigan Journal of Race and Law 91 (Fall, 2015) This Essay is the first general survey of the taxation of free Blacks in free and slave states between the Revolutionary and Civil Wars. A few states treated all equally for tax purposes, but most states enacted taxation systems that subjected free Blacks to different requirements. Both free and slave states viewed free Blacks as an undesirable... 2015
Mildred Wigfall Robinson "SKIN IN THE TAX GAME": INVISIBLE TAXPAYERS? INVISIBLE CITIZENS? 59 Villanova Law Review 729 (2014) PROFESSOR Mullane, in extending this invitation to deliver the 2014 Dr. Martin Luther King, Jr. Memorial lecture here at the Villanova University School of Law, noted that she was seeking someone who could speak from an economic justice perspective informed by work done in the area of taxation. As I seek to respond to her invitation, let me first... 2014
Steven J. Winkelman A DISPUTE OVER BONA FIDE DISPUTES IN INVOLUNTARY BANKRUPTCY PROCEEDINGS 81 University of Chicago Law Review 1341 (Summer, 2014) The world of federal bankruptcy law is divided into two realms: voluntary bankruptcy proceedings and involuntary bankruptcy proceedings. Section 303 of the Bankruptcy Code governs involuntary bankruptcy proceedings. Under § 303(b)(1), a set of creditors can force a debtor into involuntary bankruptcy provided that, among other things, each creditor... 2014
Lisa A. Bothwell ABERRATION OR SEMINAL DECISION?: EXAMINING THE IMPACT OF ZUCKER v. FDIC (IN RE BANKUNITED FINANCIAL CORP.) ON BANKRUPTCY LAW 34 Review of Banking and Financial Law 369 (Fall, 2014) In 2013, the Eleventh Circuit Court of Appeals issued two decisions in less than a month that shook up the law concerning tax refund ownership generated by the losses of an insolvent bank subsidiary where a consolidated tax return was filed. In both decisions, the court held that a trust relationship, rather than a debtor-creditor relationship, was... 2014
Goldburn P. Maynard Jr. ADDRESSING WEALTH DISPARITIES: REIMAGINING WEALTH TAXATION AS A TOOL FOR BUILDING WEALTH 92 Denver University Law Review 145 (2014) In the past three decades, research has indicated that the building of personal assets can have a sustainable impact on well-being. Yet to the extent that the tax system has incorporated this insight, it has been done in a piecemeal, ad hoc fashion, disproportionately benefiting those with wealth and further reinforcing wealth inequality. This... 2014
Joseph Bankman , Paul L. Caron CALIFORNIA DREAMIN' TAX SCHOLARSHIP IN A TIME OF FISCAL CRISIS 48 U.C. Davis Law Review 405 (November, 2014) Introduction. 405 I. The Federal Budget: The Need for Additional Tax Revenue. 406 II. The Response of Legal Tax Scholars. 408 III. California's Fiscal Lessons for the United States. 411 Conclusion. 418 This essay makes three claims about the current state of tax law and academic tax scholarship in America: (1) the federal budget imbalance, caused... 2014
Brook E. Gotberg CONFLICTING PREFERENCES IN BUSINESS BANKRUPTCY: THE NEED FOR DIFFERENT RULES IN DIFFERENT CHAPTERS 100 Iowa Law Review 51 (November, 2014) The law of preferential transfers permits the trustee of a bankruptcy estate to avoid transfers made by the debtor to a creditor on account of a prior debt in the 90 days leading up to the bankruptcy proceeding. The standard for avoiding these preferential transfers is one of strict liability, on the rationale that preference actions... 2014
Lawrence Ponoroff CONSTITUTIONAL LIMITATIONS ON STATE-ENACTED BANKRUPTCY EXEMPTION LEGISLATION AND THE LONG OVERDUE CASE FOR UNIFORMITY 88 American Bankruptcy Law Journal 353 (Summer 2014) The past few decades have witnessed numerous attempts to supply a theoretical justification for the consumer bankruptcy system, ranging from considerations of procedural convenience (or inconvenience), to assuring prudent credit decision-making, to the accomplishment of unique objectives of social and distributive justice. Whatever the explanation,... 2014
Nancy J. Knauer CRITICAL TAX POLICY: A PATHWAY TO REFORM? 9 Northwestern Journal of Law & Social Policy 206 (2014) C1-2Table of Contents Introduction. 207 I. The Costs of False Neutrality. 214 A. All Part of a Larger Blueprint. 215 B. Hidden Choices and Embedded Values. 218 Taxpayer neutrality. 219 Equity and efficiency. 221 C. Critical Tax Theory and Scholarship. 223 II. Choosing a Critical Lens. 230 A. Identifying the Axes of Difference. 231 B. Explicit and... 2014
Mary Leto Pareja EARNED INCOME TAX CREDIT PORTABILITY: RESPECTING THE AUTONOMY OF AMERICAN FAMILIES 117 West Virginia Law Review 1 (Fall 2014) i. Introduction. 2 ii. Historical Framework. 6 iii. Mechanics of the Current Rule. 11 A. The Dependent Exemption Amount. 11 1. General Rules for Claiming Dependents. 12 2. Qualifying Child. 13 3. Qualifying Relative. 14 4. Tie-Breaker Rules. 15 5. Exceptions for Noncustodial Parents. 17 B. Head of Household Filing Status. 19 C. Child Tax Credit and... 2014
Sung Woo “Matt” Hu FINE-TUNING THE TAX WHISTLEBLOWER STATUTE: WHY QUI-TAM IS NOT A SOLUTION 99 Minnesota Law Review 783 (December, 2014) Bradley C. Birkenfeld, a Massachusetts native who studied banking at the American Graduate School of Business in Switzerland, began work in 2001 for UBS AG, a global bank headquartered in Switzerland. UBS sent Birkenfeld to various U.S. wealth havens to lure American investors into transferring their assets to UBS bank accounts. During the five... 2014
J. Clifton Fleming, Jr. , Robert J. Peroni , Stephen E. Shay FORMULARY APPORTIONMENT IN THE U.S. INTERNATIONAL INCOME TAX SYSTEM: PUTTING LIPSTICK ON A PIG? 36 Michigan Journal of International Law 1 (Fall 2014) Introduction. 2 I. Creating and Inflating the Value of Low- and Zero-Taxed Foreign Income Under the Present U.S. System. 9 II. Explicit Territoriality. 16 III. The Real Worldwide Alternative. 18 A. Overview. 18 B. Ownership Issues. 21 C. Residency Issues. 21 D. Runaway Corporations. 25 E. Consolidation. 27 F. Complexity. 28 G. Significance of... 2014
Kirk Berger FOUL PLAY: TENNESSEE'S UNEQUAL APPLICATION OF ITS JOCK TAX AGAINST PROFESSIONAL ATHLETES 13 Cardozo Public Law, Policy and Ethics Journal 333 (Fall, 2014) The Framers of the Constitution knew, and we should not forget today, that there is no more effective practical guaranty against arbitrary and unreasonable government than to require that the principles of law which officials would impose upon a minority must be imposed generally. Conversely, nothing opens the door to arbitrary action so... 2014
David Libonn FROM CAUTIONARY EXAMPLE TO "CITY ON A HILL": REVITALIZING SAINT LOUIS MAY REQUIRE AN INNOVATIVE REGIONAL TAXATION MODEL 91 Washington University Law Review 1035 (2014) To grasp the depth of the challenges facing many American metropolitan areas (metros) today, it is necessary to consider these metros in the context of the laws and policies that have helped to form them. After all, although agglomerations of human population have existed in a more or less organic form for thousands of years, the modern American... 2014
Alexander B. Lutzky IN PURSUIT OF JUST COMPENSATION IN TEXAS: ASSESSING DAMAGES IN TAKINGS CASES USING THE PROPERTY'S TAX-APPRAISED VALUE 46 Saint Mary's Law Journal 105 (2014) I. Introduction. 106 II. Eminent Domain Law and Texas. 107 A. Highest and Best Use Doctrine. 109 B. Property Tax Valuation in Texas in Brief. 111 III. Analysis. 114 A. The Current Trend: Curtail Use of Eminent Domain and Protect Landowners. 114 B. The Identical Aims of the Condemnation and Property Tax Valuation Process. 116 C. Benefiting from... 2014
Robin L. Einhorn LOOK AWAY DIXIELAND: THE SOUTH AND THE FEDERAL INCOME TAX 108 Northwestern University Law Review 773 (Spring 2014) Although it can seem paradoxical today that the federal government redistributes from blue states where majorities are tolerant of federal taxation to red states where they are hostile, the rhetoric was more straightforward in the politics surrounding the adoption of the Sixteenth Amendment a century ago. In fact, Southerners and... 2014
Amy McIntire LOUISIANA'S "MOTION PICTURE INVESTOR TAX CREDIT": A UNIQUELY EFFECTIVE ECONOMIC POLICY 13 Virginia Sports and Entertainment Law Journal 211 (Spring 2014) In 1992, Louisiana became the first state to enact a film production incentive program. Although the original version of the statute failed to lure film production companies into the state like the legislators had intended, subsequent amendments succeeded, and Louisiana's Motion Picture Investor Tax Credit set off a race amongst the states to... 2014
Denis M. McDevitt, LL.M., CPA (California), Michael D. McDevitt, J.D., CPA (California, Missouri), Drew M. Bouchard, J.D. (California) MR. PARK GOES TO D.C.: FEDERAL TAXATION OF NONRESIDENT ALIENS' WAGERING GAINS FROM SLOT MACHINES AND THE PER-SESSION RULE 48 Creighton Law Review 65 (December, 2014) There is a scene from the movie, Moneyball, where Billy Beane (played by Brad Pitt) says, If we can win [the World Series] with this team, on this budget, we will have changed the game . . . that's what I want. The authors had a similar feeling about the Sang Park case. Short on legal precedent and up against an IRS practice that had gone on as... 2014
David G. Epstein , Casey Ariail , David M. Smith NOT JUST ANNA NICOLE SMITH: CLEAVAGE IN BANKRUPTCY 31 Emory Bankruptcy Developments Journal 15 (2014) This is an essay about the unwarranted erosion of two basic bankruptcy principles: the cleavage effect of a debtor's filing of a bankruptcy petition and the equality of treatment of prepetition unsecured claims. These are two of the most fundamental bankruptcy concepts. First courts and then Congress have fashioned rules favoring the prepetition... 2014
Desiree C. Hensley OUT IN THE COLD: THE FAILURE OF TENANT ENFORCEMENT OF THE LOW-INCOME HOUSING TAX CREDIT 82 University of Cincinnati Law Review 1079 (Summer, 2014) I. Introduction. 1080 II. Where the Southern Crossed the Dog Sunflower County, Mississippi. 1082 III. Affordable Housing for the Poor Is an Ever-Expanding Need. 1083 IV. The Low-Income Housing Tax Credit: America's Largest Corporate Tax Shelter Is Also America's Main Vehicle for Affordable Housing Production. 1086 V. Low-Income Housing Production,... 2014
Kasey Henricks PASSING THE BUCK: RACE AND THE ROLE OF STATE LOTTERIES IN AMERICA'S CHANGING TAX COMPOSITION 6 Georgetown Journal of Law & Modern Critical Race Perspectives 183 (Fall, 2014) Taxation represents a contested terrain for racial antagonism. During the 1970s and 1980s, white backlash against racially stigmatized government initiatives served as a mobilizing force that inspired taxpayer revolts throughout the country. These revolts culminated into numerous legal reforms that fundamentally altered America's tax composition.... 2014
Eric M. Zolt POLITICS AND TAXATION: AN INTRODUCTION 67 Tax Law Review 453 (Summer 2014) The United States was founded in part on the slogan no taxation without representation. Had the founding fathers witnessed what taxation with representation looks like, they might have chosen a different slogan. While there have been major advances in understanding the relationship between politics and taxation, there is still much we do not... 2014
Honorable Dorothy T. Eisenberg , Nicholas W. Quesenberry PONZI SCHEMES IN BANKRUPTCY 30 Touro Law Review 499 (2014) Ponzi schemes are not new, and they have been present within the financial community for many years, even before the case of Charles Ponzi, which gave us the name Ponzi Scheme. However, the frequency and magnitude of these schemes that have been revealed in the last few years is staggering. Since the onset of the global economic meltdown in 2008,... 2014
Lawrence A. Jegen III , Peter Prescott , Shea N. Thompson RECENT DEVELOPMENTS IN INDIANA TAXATION SURVEY 2013 47 Indiana Law Review 1173 (2014) This Article highlights the major tax developments that occurred during the calendar year of 2013. Whenever the term GA is used in this Article, the term refers only to the 118th Indiana General Assembly. Whenever the term Tax Court is referred to, such term refers only to the Indiana Tax Court. Whenever the term Court of Appeals is referred... 2014
Joshua D. Blank RECONSIDERING CORPORATE TAX PRIVACY 11 NYU Journal of Law & Business 31 (Special Issue 2014) For over a century, politicians, government officials and scholars in the United States have debated whether corporate tax returns, which are currently subject to broad tax privacy protections, should be publicly accessible. The ongoing global discussion of base erosion and profit shifting by multinational corporations has generated calls for... 2014
Amy Moore RIFE WITH LATENT POWER: EXPLORING THE REACH OF THE IRS TO DETERMINE TAX-EXEMPT STATUS ACCORDING TO PUBLIC POLICY RATIONALE IN AN ERA OF JUDICIAL DEFERENCE 56 South Texas Law Review 117 (Fall 2014) I. Introduction. 117 II. Tax Exemption for Certain Organizations. 119 III. Racial-Discrimination Litigation Immediately Prior to Bob Jones University. 125 IV. Bob Jones University v. United States: Litigation and Aftermath. 128 V. Agency Power and Judicial Deference: Putting Bob Jones In Context. 139 VI. Bob Jones in the Bigger Picture: Expanding... 2014
Ankur Mandhania SECOND-ORDER CHOICE OF LAW IN BANKRUPTCY 89 New York University Law Review 739 (May, 2014) This Note attempts to answer the question of which choice-of-law regime ought to apply to bankruptcy cases. Taking the facts of a recent Second Circuit case as my example, I argue that Congress should amend the Bankruptcy Code to include a blackletter second-order choice-of-law section for use in all bankruptcy cases. First, Part I examines the... 2014
Molly Ryan SOVEREIGN BANKRUPTCY: WHY NOW AND WHY NOT IN THE IMF 82 Fordham Law Review 2473 (April, 2014) As the Eurozone sovereign debt crisis that began in 2009 continues to run its course, leaving massive economic dislocation in its wake, and as NML Capital, Ltd. v. Republic of Argentina makes its way to the U.S. Supreme Court, this Note discusses the timely and persistent problem of sovereign debt crises and the many impediments to their orderly... 2014
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