| Author | Title | Citation | Summary | Year |
| Joseph M. Dodge |
SOME INCOME TAX SIMPLIFICATION PROPOSALS |
41 Florida State University Law Review 71 (Fall 2013) |
I. Introduction. 73 II. Simplification as an Agenda. 73 III. Simplification Without Reform. 76 A. Taxpayer Relief from Arithmetic. 76 B. Checklists for Tax-Benefits Eligibility Requirements. 77 C. Tax Credits to be Off Tax. 77 D. Rate Schedules. 77 E. Subsistence Income. 77 1. Eliminate the Standard Deduction. 78 2. The Personal Exemption Amount.... |
2013 |
| Douglass E. Barron |
STERN v. MARSHALL AND THE BANKRUPTCY CODE'S TRANSFER AVOIDANCE ACTIONS |
32 California Bankruptcy Journal 563 (2013) |
The Bankruptcy Code's avoidance actions against non-creditor transferees stand in the forefront of the controversy over bankruptcy court authority generated by the Supreme Court's Stern v. Marshall decision. This article considers the impact that Stern's restriction of Bankruptcy Court authority will place on the prosecution of avoidance actions.... |
2013 |
| John R. Dorocak |
TAX CONSTITUTIONAL QUESTIONS IN "OBAMACARE": NATIONAL FEDERATION OF INDEPENDENT BUSINESS v. SEBELIUS IN LIGHT OF CITIZENS UNITED v. FEDERAL ELECTION COMMISSION AND SPEISER v. RANDALL: CONDITIONING A TAX BENEFIT ON THE NONEXERCISE OF A CONSTITUTIONAL RIGHT |
11 University of New Hampshire Law Review 189 (July, 2013) |
C1-3Table of Contents I. Introduction. 189 II. Constitutional Power to Tax in National Federation of Independent Business. 191 III. Speiser v. Randall and Citizens United v. FEC: Conditioning a Benefit on the Nonexercise of a Constitutional Right. 195 IV. Do Speiser and Citizen United Aid in Understanding National Federation of Independent... |
2013 |
| Breena N. Meng |
TAXING COSTS OF ELECTRONIC DISCOVERY--A REVIEW |
90 Denver University Law Review Online 163 (June 17, 2013) |
Electronic discovery is rapidly expanding, exceeding its role as merely a routine part of litigation. It is included in the litigation process from the beginning at the parties' required meet-and-confer during the Fed. R. Civ. P. 26(f) conference and potentially through the end of the case during the taxation of costs in favor of the prevailing... |
2013 |
| Akari Atoyama-Little |
TAXING SINGLE MOTHERS: A CRITICAL LOOK AT THE TAX CODE |
88 New York University Law Review 2146 (December, 2013) |
Single mothers are responsible for raising one in five American children. They are disproportionately poor women of color. This Note explores the Internal Revenue Code's provisions that, though facially neutral, disadvantage single motherhood in effect. Although the tax code's progressivity does some work to alleviate poverty among single mothers,... |
2013 |
| Laura Crockett |
TAXING UNCERTAINTY: ELECTRONIC COMMERCE |
4 George Mason Journal of International Commercial Law 383 (Summer, 2013) |
In the expanding world of electronic commerce and Internet transactions, and with the advent of cloud computing and three-dimensional printers, the traditional tax rules that were designed for concrete transactions and not virtual ones yield results beyond their original intent. U.S. multinational corporations follow tax rules and gain results... |
2013 |
| Michael J. Graetz , Rachael Doud |
TECHNOLOGICAL INNOVATION, INTERNATIONAL COMPETITION, AND THE CHALLENGES OF INTERNATIONAL INCOME TAXATION |
113 Columbia Law Review 347 (March, 2013) |
Because of the importance of technological innovation to economic growth, nations strive to stimulate and attract the research and development (R&D) that leads to that innovation and to make themselves hospitable environments for the holding of intellectual property (IP). Tax policies have taken center stage in their efforts to accomplish these... |
2013 |
| Dorothy A. Brown |
THE 535 REPORT: A PATHWAY TO FUNDAMENTAL TAX REFORM |
40 Pepperdine Law Review 1155 (2013) |
I. Introduction II. Income Choices III. Rate Choices IV. Deduction Choices V. The Way Forward: The 535 Report VI. Conclusion |
2013 |
| Kayla Gates |
THE CERTAINTIES IN LIFE: DEATH, TAXES, AND GLOBAL WARMING?: AN ANALYSIS OF BORDER TAX ADJUSTMENTS AS INCENTIVES FOR PROMOTING WORLDWIDE ENERGY EFFICIENCY |
36 Suffolk Transnational Law Review 397 (Summer 2013) |
Benjamin Franklin once wrote: [I]n the world, nothing can be said to be certain except death and taxes. Over 200 years later, there may now be another certainty in life: global warming. Perhaps we can use one certainty to avert another. One way to help alleviate global warming is to encourage environmentally responsible conduct through taxes, as... |
2013 |
| Bryan Dearinger |
THE FUTURE OF TAXPAYER STANDING IN ESTABLISHMENT CLAUSE TAX CREDIT CASES |
92 Oregon Law Review 263 (2013) |
Introduction. 264 I. Background: Taxpayer Standing's Past. 272 A. The Rule Against Taxpayer Standing. 274 B. The Limited Exception to the Rule Against Taxpayer Standing. 276 1. The Flast Nexuses Test. 276 2. Justice Harlan's Dissent. 282 3. Flast's Normative Test. 284 II. Limiting the Exception to the Rule: Modern Taxpayer Standing. 287 III.... |
2013 |
| Linda Sugin |
THE GREAT AND MIGHTY TAX LAW: HOW THE ROBERTS COURT HAS REDUCED CONSTITUTIONAL SCRUTINY OF TAXES AND TAX EXPENDITURES |
78 Brooklyn Law Review 777 (Spring, 2013) |
The Roberts Court has written two important tax opinions. Both endow the tax law with legal superpowers, giving it the astonishing ability to elude constitutional limits. The justices have sent Congress and state legislatures a strong and clear message: they may use their tax laws as a means to aggressively enact public objectives unrelated to the... |
2013 |
| Arthur J. Cockfield |
THE LIMITS OF THE INTERNATIONAL TAX REGIME AS A COMMITMENT PROJECTOR |
33 Virginia Tax Review 59 (Summer, 2013) |
As explained by Ronald Coase, transaction costs are the costs associated with discerning a price on a given exchange. This article conceptualizes the international tax regime as a political and legal system striving to address transaction cost challenges, and claims it has an uneven record. On the one hand, the international tax regime lowers... |
2013 |
| Robert A. Rapoza and Sarah Mickelson |
THE LOW-INCOME HOUSING TAX CREDIT: OVERCOMING BARRIERS TO AFFORDABLE HOUSING IN RURAL AMERICA |
23-NOV Journal of Multistate Taxation and Incentives 26 (November/December, 2013) |
It is critically important that lawmakers and the public understand the role the LIHTC plays in financing affordable rental housing in rural communities. Although the low-income housing tax credit (LIHTC, codified in IRC Section 42) is widely considered one of the nation's most successful housing programs, many lawmakers and advocates are often... |
2013 |
| Anthony C. Infanti |
THE MOONSCAPE OF TAX EQUALITY: WINDSOR AND BEYOND |
108 Northwestern University Law Review Colloquy 110 (October 16, 2013) |
From a distance, the moon appears bright, shiny, and attractive. It is revered and romanticized. Lives (and deaths) are planned around its phases and cycles. But, upon closer inspection, this attractive object is actually scarred--pocked with craters left by past violent impacts. For same-sex couples, federal tax equality shares a strikingly... |
2013 |
| Lowell R. Mintz |
THE RULES OF THE FIGHT MUST BE FAIR: STATES SHOULD PASS A UNIFORM CODE FOR NONPROFIT HOSPITAL TAX EXEMPTION OF REAL PROPERTY |
26 Journal of Law and Health 415 (2013) |
I. Introduction. 416 II. Basis for Hospital Tax Exemption. 419 A. Real Property Tax Exemption is Derived from State Level Tax Exemption. 419 B. Hospitals Began as Charities. 420 C. Policy Underlying Tax Exemption for Charitable Institutions. 421 III. General Discussion of State Methods to Determine Tax Exemption. 422 A. What is Charity Care?. 422... |
2013 |
| Sarah Gruber |
TRUST, IDENTITY, AND DISCLOSURE: ARE BITCOIN EXCHANGES THE NEXT VIRTUAL HAVENS FOR MONEY LAUNDERING AND TAX EVASION? |
32 Quinnipiac Law Review 135 (2013) |
On September 2, 2012, less than ten weeks before the general election of the forty-fifth president of the United States, an anonymous person posted a message on Pastebin.com, claiming that Republican presidential candidate Mitt Romney's pre-2010 1040 tax returns had been taken from a Tennessee branch of accounting firm PricewaterhouseCoopers. A... |
2013 |
| Remy Farag |
U.S. TAX CONSIDERATIONS FOR FOREIGN SOFTWARE COMPANIES ENGAGED IN CLOUD COMMERCE |
24 Journal of International Taxation 33 (December, 2013) |
Selling an App Into the U.S.? There Could Be a Tax for That Businesses are increasingly embracing the cloud as a medium to sell their software. There are many economic benefits associated with selling in the cloud, including shorter time to market, revenue streams with less fluctuation, and condensed sales cycles. Cloud computing refers to the... |
2013 |
| Ronald H. Jensen |
WHEN ARE DAMAGES TAX FREE?: THE ELUSIVE MEANING OF "PHYSICAL INJURY" |
10 Pittsburgh Tax Review 87 (Spring, 2013) |
In 1996, Congress reversed nearly seventy-five years of settled law by amending § 104(a)(2) of the Code, making damages recovered for personal non-physical harms (e.g., emotional distress) taxable. Previously, such damages had been non-taxable, but after this change became effective on August 20, 1996, only damages for personal physical injuries... |
2013 |
| Leigh Osofsky |
WHO'S NAUGHTY AND WHO'S NICE? FRICTIONS, SCREENING, AND TAX LAW DESIGN |
61 Buffalo Law Review 1057 (December, 2013) |
Taxpayers who want to reduce their tax liability through tax planning face a dilemma. In order to do so, they often must bear costs that seem, at first glance, to have nothing to do with getting the desirable tax result. For example, imagine that an accounting firm approaches the tax director of a major corporation and explains that, by entering... |
2013 |
| Austin Caster |
"CHARITABLE" DISCRIMINATION: WHY TAXPAYERS SHOULD NOT HAVE TO FUND 501(C)(3) ORGANIZATIONS THAT DISCRIMINATE AGAINST LGBT EMPLOYEES |
24 Regent University Law Review 403 (2011-2012) |
Until now, First Amendment protection of religious liberty has allowed--and even indirectly publicly funded through tax exemption-- discrimination against lesbian, gay, bisexual, and transgender (LGBT) employees, but this Article argues that Christian Legal Society v. Martinez changes that analysis. According to Bob Jones University v. United... |
2012 |
| Matthew A. Melone |
A LEG TO STAND ON: IS THERE A LEGAL AND PRUDENTIAL SOLUTION TO THE PROBLEM OF TAXPAYER STANDING IN THE FEDERAL TAX CONTEXT? |
9 Pittsburgh Tax Review 97 (Spring, 2012) |
I should be sorry to think that, if a wrong has been done, the plaintiff is to go without a remedy simply because no one can find a peg to hang it on. Lord Justice Denning On September 30, 2008, in the midst of the financial crisis, the Internal Revenue Service (I.R.S.) released Notice 2008-83. Unusual times call for unusual measures, and this... |
2012 |
| Lawrence Zelenak |
CUSTOM AND THE RULE OF LAW IN THE ADMINISTRATION OF THE INCOME TAX |
62 Duke Law Journal 829 (December, 2012) |
From the early years of the federal income tax to the present, the Internal Revenue Service (IRS) has engaged in what might be termed customary deviations from the dictates of the Internal Revenue Code, always in a taxpayer-favorable direction. A prominent current example is the IRS's don't ask, don't tell policy with respect to... |
2012 |
| J. Clifton Fleming, Jr. , Robert J. Peroni , Stephen E. Shay |
DESIGNING A U.S. EXEMPTION SYSTEM FOR FOREIGN INCOME WHEN THE TREASURY IS EMPTY |
13 Florida Tax Review 397 (2012) |
I. Introduction. 398 II. The Double Taxation Conundrum. 401 III. The International Law Solution. 402 IV. Flirting With a Flawed Territoriality. 403 V. Going Territorial in the Midst of a Current and Long-Run Fiscal Crisis. 406 A. Dimensions of the Crisis. 406 B. Forfeiting the Residual Tax. 408 C. Gaining Revenue by Switching to a Zero Rate. 410 D.... |
2012 |
| Stephen J. Lubben |
DO EMPIRICAL BANKRUPTCY STUDIES MATTER? |
20 American Bankruptcy Institute Law Review 715 (Winter 2012) |
It is with great hesitation that I write the above title. After all, in doing so I question my own existence. Nonetheless, in the decades since the current Bankruptcy Code was enacted empirical studies of the process, on both the business and personal side, have been legion. The actual effects on bankruptcy as codified have been slight. Indeed, one... |
2012 |
| Jonathan Remy Nash , Rafael I. Pardo |
DOES IDEOLOGY MATTER IN BANKRUPTCY? VOTING BEHAVIOR ON THE COURTS OF APPEALS |
53 William and Mary Law Review 919 (January, 2012) |
This Article empirically examines whether courts of appeals judges cast ideological votes in the bankruptcy context. The empirical study is unique insofar as it is the first to examine the voting behavior of circuit court judges in bankruptcy cases. More importantly, it focuses on a particular type of dispute that arises in bankruptcy:... |
2012 |
| James A. Davids |
ENFORCING A TRADITIONAL MORAL CODE DOES NOT TRIGGER A RELIGIOUS INSTITUTION'S LOSS OF TAX EXEMPTION |
24 Regent University Law Review 433 (2011-2012) |
In the article to which this paper responds, Mr. Austin Caster appears to make the following arguments: First, tax-exempt, religious organizations that terminate the employment of LGBT workers on the basis of sexual orientation violate public policy and, therefore, should lose their tax exempt status; second, the constitutional protection provided... |
2012 |
| Laura Jelinek |
EQUITY FOR BRAND EQUITY: THE CASE FOR PROTECTING TRADEMARK LICENSEES IN LICENSOR BANKRUPTCIES |
40 AIPLA Quarterly Journal 365 (Summer, 2012) |
I. Introduction. 367 II. The General Treatment of Licensees in Licensor Bankruptcies: Principles and Rules. 368 A. The Bankruptcy Act: Basic Principles and Procedures. 369 1. Bankruptcy Reform Act of 1978. 369 2. The Bankruptcy Proceedings Most Relevant to Intellectual Property Licensors and Licensees: Chapters Eleven and Seven. 370 3. Overview of... |
2012 |
| Peter D. Enrich |
FEDERAL COURTS AND STATE TAXES: SOME JURISDICTIONAL ISSUES, WITH SPECIAL ATTENTION TO THE TAX INJUNCTION ACT |
65 Tax Lawyer 731 (Summer, 2012) |
Typically, controversies concerning state and local taxes are litigated in the state courts. But for a variety of reasons, one of the parties to such a controversy may prefer to litigate in the federal courts. While there are several familiar grounds for federal jurisdiction over such cases, a range of procedural obstacles will confront many... |
2012 |
| Daniel M. Reach |
FITNESS TAX CREDITS: COSTS, BENEFITS, AND VIABILITY |
7 Northwestern Journal of Law & Social Policy 352 (Spring, 2012) |
As the number of overweight and obese Americans rises, it becomes increasingly clear that Americans need further incentives to stimulate lasting lifestyle changes. Tax incentives focused on exercise, which have been largely unexplored to this point, are an effective response to the growing obesity problem in the United States that would largely... |
2012 |
| Shu-Yi Oei |
GETTING MORE BY ASKING LESS: JUSTIFYING AND REFORMING TAX LAW'S OFFER-IN-COMPROMISE PROCEDURE |
160 University of Pennsylvania Law Review 1071 (March, 2012) |
The Offer in Compromise (OIC) is a procedure by which the IRS may agree to forgive a portion of the tax liabilities of certain taxpayers. This Article suggests a framework for evaluating the effectiveness of any proposed reforms to this procedure. It presents three arguments that support forgiving tax debts through devices such as the OIC. These... |
2012 |
| Anthony C. Infanti |
LGBT TAXPAYERS: A COLLISION OF "OTHERS" |
13 Georgetown Journal of Gender and the Law 1 (2012) |
In this symposium, we are spending a day exploring the intersection of tax, gender, and sexuality. When the prominent critical race theorist Kimberle Crenshaw coined the term intersectionality more than twenty years ago, it appears that she had the metaphor of a crossroads in mind. Indeed, when describing how Black women are multiply... |
2012 |
| Patrick T. Gillen |
OPPRESSIVE TAXATION: ABUSE OF RULE 54 AND SECTION 1920 THREATENS JUSTICE |
58 Wayne Law Review 235 (Summer, 2012) |
I. Discovery and Discovery Costs Under the Federal Rules. 238 A. The Structure of the Federal Rules. 239 B. The Language of the Federal Rules Relating to Discovery. 240 C. Recovery of the Costs Incurred to Comply with Discovery Obligations. 241 D. Cost Recovery Under Rule 54(d) and 28 U.S.C.A. § 1920. 243 II. Courts Are Taxing Discover Costs Under... |
2012 |
| Jason M. Brown |
PATENT BOX TAXATION: A COMPARISON OF FOUR RECENT EUROPEAN PATENT BOX TAX REGIMES AND AN ANALYTICAL CONSIDERATION OF IF AND HOW THE UNITED STATES SHOULD IMPLEMENT ITS OWN PATENT BOX |
46 International Lawyer 913 (Fall 2012) |
As the global economy is increasingly driven by the commercialization of highly mobile assets, several European governments have sought to encourage investment in and retention of such assets within their domestic borders by offering heavily incentivized tax rates on profits derived from patents and other highly mobile assets. Notable among the... |
2012 |
| Hedda Leikvang |
PIERCING THE VEIL OF SECRECY: SECURING EFFECTIVE EXCHANGE OF INFORMATION TO REMEDY THE HARMFUL EFFECTS OF TAX HAVENS |
45 Vanderbilt Journal of Transnational Law 293 (January, 2012) |
The enforcement of tax laws abroad has long posed problems for authorities. However, that enforcement becomes increasingly more problematic when the information necessary for proper enforcement is located within an impenetrable system whose sole purpose is to protect that information from tax authorities in other countries. Although much effort has... |
2012 |
| Alexander Hogan |
PROTECTING NATIVE AMERICAN COMMUNITIES BY PRESERVING SOVEREIGN IMMUNITY AND DETERMINING THE PLACE OF TRIBAL BUSINESSES IN THE FEDERAL BANKRUPTCY CODE |
43 Columbia Human Rights Law Review 569 (Spring, 2012) |
Revenues raised through Native American enterprises provide crucial support to the Native American communities in which these businesses are located. In particular, many tribes depend upon Indian casino gaming revenues to fund health care, child care, emergency services (police, fire, and ambulance), educational assistance programs, cultural... |
2012 |
| Jean Braucher , Dov Cohen , Robert M. Lawless |
RACE DISPARITY IN BANKRUPTCY CHAPTER CHOICE AND THE ROLE OF DEBTORS' ATTORNEYS |
20 American Bankruptcy Institute Law Review 611 (Winter 2012) |
We are grateful for the attention the American Bankruptcy Institute Law Review is giving to our research concerning racial disparity in bankruptcy chapter choice and the role debtors' lawyers may play in producing it. We believe that all players in the consumer bankruptcy system should be concerned about just results in the system in general and... |
2012 |
| A. Mechele Dickerson |
RACIAL STEERING IN BANKRUPTCY |
20 American Bankruptcy Institute Law Review 623 (Winter 2012) |
Race, Attorney Influence, and Bankruptcy Chapter Choice presents findings that are extraordinary, yet totally predictable. Those findings: though black debtors are disproportionately placed in chapter 13 (which is more expensive and more burdensome than chapter 7), bankruptcy lawyers steer whites away from chapter 13. Why would I label these... |
2012 |
| Jean Braucher , Dov Cohen , Robert M. Lawless |
REFLECTIONS ON THE RESPONSES TO "RACE, ATTORNEY INFLUENCE, AND BANKRUPTCY CHAPTER CHOICE" |
20 American Bankruptcy Institute Law Review 725 (Winter 2012) |
When we were working on the research that eventually would be published as Race, Attorney Influence, and Bankruptcy Chapter Choice in the Journal of Empirical Legal Studies, we knew we were dealing with a potentially explosive subject matter. As Professor Mechele Dickerson points out in her contribution to this symposium, even persons who view... |
2012 |
| Stephanie M. Wildman , Margalynne Armstrong , Beverly Moran |
REVISITING THE WORK WE KNOW SO LITTLE ABOUT: RACE, WEALTH, PRIVILEGE, AND SOCIAL JUSTICE |
2 UC Irvine Law Review 1011 (December, 2012) |
In his article, The Work We Know So Little About, Gerald López introduces Maria Elena, a housekeeper, mother, tutor, seamstress, and cook. He connects her daily life struggles to make ends meet, to care for her family, and to survive with the issue of social justice for all members of society. He underlines the gap between such clients and legal... |
2012 |
| Nicholas P. Cafardi |
SAVING THE PREACHERS: THE TAX CODE'S PROHIBITION ON CHURCH ELECTIONEERING |
50 Duquesne Law Review 503 (Summer, 2012) |
I. Introduction. 503 II. History. 504 A. Origin of the Prohibition. 504 B. Constitutional Challenges. 507 C. The Effect of the Religious Freedom Restoration Act (RFRA). 508 D. Ongoing Constitutional Analysis. 523 III. Tax Exemption as a Subsidy. 525 IV. IRS Policing of the Church Electioneering Prohibition. 530 A. Cases. 530 B. Other IRS Policing... |
2012 |
| David L. Perechocky |
SHOULD AD HOC COMMITTEES HAVE FIDUCIARY DUTIES?: JUDICIAL REGULATION OF THE BANKRUPTCY MARKET |
86 American Bankruptcy Law Journal 527 (Fall 2012) |
This article is the first to substantively and directly address the question of whether informal creditor groups in bankruptcy cases could and should have fiduciary duties to other creditors. The rise of activist investors and claims traders in bankruptcy proceedings has significantly changed the bankruptcy process, to much controversy. One... |
2012 |
| Richard M. Hynes |
STATE DEFAULT AND SYNTHETIC BANKRUPTCY |
87 Washington Law Review 657 (October, 2012) |
An insolvent state does not need bankruptcy if sovereign immunity would protect it from lawsuits and other collection efforts. To the extent that a state is not judgment-proof and needs bankruptcy, we may not need to modify the Federal Bankruptcy Code to allow it to file. First, a substantial share of state spending flows through their... |
2012 |
| David A. Skeel Jr |
STATES OF BANKRUPTCY |
79 University of Chicago Law Review 677 (Spring 2012) |
In the past several years, many states' financial condition have been so precarious that some observers have predicted that one or more might default. As the crisis persisted, a very unlikely word crept into these conversations: bankruptcy. Should Congress provide a bankruptcy option for states, or would bankruptcy be a mistake? The goal of this... |
2012 |
| Dorothy A. Brown |
TALES FROM A TAX CRIT |
10 Pittsburgh Tax Review 47 (Fall, 2012) |
I would like to thank the Dean and the Seton Hall faculty, especially Tracy Kaye for hosting this year's Critical Tax Conference and inviting me to give today's keynote address. I haven't been to a Critical Tax Conference since April 2005 when I was called a shill for Karl Rove. . . . But I'm getting ahead of my story. I want to take us back in... |
2012 |
| Anthony C. Infanti |
TAX REFORM DISCOURSE |
32 Virginia Tax Review 205 (Summer, 2012) |
Any measure that values a gun several hundred times more than a bottle of milk is bound to raise serious questions about its relevance for human progress. It is no surprise, then, that since the emergence of national income accounts, there has been considerable dissatisfaction with gross national product as a measure of human welfare. GNP reflects... |
2012 |
| Alan Simpson |
TAXATION OF NON-RESIDENT ENTERTAINERS AND SPORTSMEN: THE UNITED KINGDOM'S DEFINITION OF PERFORMANCE INCOME AND HOW IT OUGHT TO BE MEASURED |
11 Washington University Global Studies Law Review 693 (2012) |
Track and field star Usain Bolt recently boycotted a race in the United Kingdom because of the severe income tax implications that would result from his performance. The United Kingdom's current interpretation of their taxing statute was established by a line of cases involving tennis star Andre Agassi and his company, Agassi Enterprises, Inc.... |
2012 |
| Mary Crossley |
TAX-EXEMPT HOSPITALS, COMMUNITY HEALTH NEEDS AND ADDRESSING DISPARITIES |
55 Howard Law Journal 687 (Spring 2012) |
INTRODUCTION. 687 I. BRIEF BACKGROUND REGARDING FEDERAL TAX-EXEMPTION STANDARDS FOR HOSPITALS. 690 II. THE ACA'S NEW REQUIREMENTS FOR TAX-EXEMPT HOSPITALS. 692 III. THE CHNA REQUIREMENT AND EFFORTS TO ADDRESS DISPARITIES. 695 IV. LEVERAGING THE NEW CHNA REQUIREMENT TO ADDRESS DISPARITIES. 696 V. BARRIERS TO USING THE CHNA AS A TOOL FOR ADDRESSING... |
2012 |
| Matthew A. Melone |
TAXPAYERS' CHALLENGES TO FAVORABLE IRS GUIDANCE |
89 Practical Tax Strategies 266 (December, 2012) |
The only available remedy for IRS actions that are favorable to taxpayers is through the political process. The IRS and the Treasury Department typically do not interpret tax statutes in a taxpayer-friendly manner. However, on occasion they do just that, and thus a tax practitioner may be faced with taking a tax return position or suggesting a tax... |
2012 |
| Theodore Eisenberg |
THE CBP RACE STUDY: A PATHBREAKING CIVIL JUSTICE STUDY AND ITS SENSITIVITY TO DEBTOR INCOME, PRIOR BANKRUPTCY, AND FORECLOSURE |
20 American Bankruptcy Institute Law Review 683 (Winter 2012) |
Choice of bankruptcy chapter provides an unusual opportunity to assess race effects on a civil law outcome in a reasonably well controlled context. Although the merits of legal cases are difficult to control for, sometimes the merits can be held constant. In medical malpractice cases, ex-post reviews of medical records can provide reasonable... |
2012 |
| Lois R. Lupica |
THE CONSUMER BANKRUPTCY FEE STUDY: FINAL REPORT |
20 American Bankruptcy Institute Law Review 17 (Spring, 2012) |
C1-2Table of Contents List of Figures 20 List of Tables 21 List of Maps 23 List of Regression Models 24 Foreword 25 Introduction 27 Summary of Findings 30 I. The Consumer Bankruptcy System 32 II. The Bankruptcy Code and Rule Provisions Governing Attorney Compensation 37 III. Studies of the Consumer Bankruptcy System and Profiles of Consumer Debtors... |
2012 |