| Author | Title | Citation | Summary | Year |
| Carol Necole Brown , Serena M. Williams |
THE HOUSES THAT EMINENT DOMAIN AND HOUSING TAX CREDITS BUILT: IMAGINING A BETTER NEW ORLEANS |
34 Fordham Urban Law Journal 689 (March, 2007) |
Throughout its history, New Orleans has been largely immune to brilliant and innovative ideas. Indeed, this is one of its principal charms. If you are not a native New Orleanian, ask yourself why you decided to live here and chances are it has something to do with what Ignatius J. Reilly described as New Orleans' stagnation and apathy which I find... |
2007 |
| Joseph M. Dodge |
THE NETTING OF COSTS AGAINST INCOME RECEIPTS (INCLUDING DAMAGE RECOVERIES) PRODUCED BY SUCH COSTS, WITHOUT BARRING CONGRESS FROM DISALLOWING SUCH COSTS |
27 Virginia Tax Review 297 (Fall 2007) |
I. Introduction. 298 II. The Theory: The Purposes of Netting. 305 A. The Deep Structure of Capitalization. 305 B. Principled Arguments against Netting. 313 III. Is the Netting Thesis Contrary to Established Tax Doctrine?. 322 A. Preliminaries. 322 B. The Doctrinal Case against Netting. 323 C. The Doctrinal Case for Netting. 334 1. Cases, Including... |
2007 |
| Yasmin Dawood |
THE NEW INEQUALITY: CONSTITUTIONAL DEMOCRACY AND THE PROBLEM OF WEALTH |
67 Maryland Law Review 123 (2007) |
In the last several decades, important steps have been taken in the United States to eradicate flagrant discrimination on the basis of race, ethnicity, and gender in a variety of arenas including voting, education, and employment opportunities. These gains in political equality are being threatened, however, by a dramatic increase in economic... |
2007 |
| Angelique A. EagleWoman , (Wambdi Awanwicake Wastewin) |
THE PHILOSOPHY OF COLONIZATION UNDERLYING TAXATION IMPOSED UPON TRIBAL NATIONS WITHIN THE UNITED STATES |
43 Tulsa Law Review 43 (Fall 2007) |
This article will review the philosophical foundations of colonialism in regard to the imposition of United States taxing authority within Indian Country. First, the legal status of Tribal Nations as sovereigns within mid-North America will be set out in conjunction with the sovereign authority to impose taxation. Second, the history of taxation... |
2007 |
| George H. Singer |
THE YEAR IN REVIEW: CASE LAW DEVELOPMENTS UNDER THE BANKRUPTCY ABUSE PREVENTION AND CONSUMER PROTECTION ACT OF 2005 |
29 California Bankruptcy Journal 37 (2007) |
The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (the BAPCPA) was signed into law by President George W. Bush on April 20, 2005. The new legislation, which brought to a conclusion a reform initiative spanning over the course of a decade, makes the most comprehensive changes to the Bankruptcy Code (the Code) since its... |
2007 |
| Tracy A. Kaye , Stephen W. Mazza |
UNITED STATES--NATIONAL REPORT: CONSTITUTIONAL LIMITATIONS ON THE LEGISLATIVE POWER TO TAX IN THE UNITED STATES |
15 Michigan State Journal of International Law 481 (2007) |
The Government's authority to impose taxes is one of its most pervasive and fundamental powers. In the United States, this power is granted to Congress by the U.S. Constitution with few explicit restrictions. Moreover, the courts in the United States almost invariably affirm the Government's power to tax in the face of constitutional challenges.... |
2007 |
| Jon Minear |
YOUR LICENSOR HAS A LICENSE TO KILL, AND IT MAY BE YOURS: WHY THE NINTH CIRCUIT SHOULD RESIST BANKRUPTCY LAW THAT THREATENS INTELLECTUAL PROPERTY LICENSING RIGHTS |
31 Seattle University Law Review 107 (Fall, 2007) |
[The Intellectual Property Bankruptcy Protection Act of 1989] is intended to restore confidence in the system of intellectual property licensing, and courts interpreting it should be sensitive to the reasonable practices that have and will evolve among parties seeking to add to the technological and creative wealth of America. Imagine, for a... |
2007 |
| David A. Brennen |
A DIVERSITY THEORY OF CHARITABLE TAX EXEMPTION--BEYOND EFFICIENCY, THROUGH CRITICAL RACE THEORY, TOWARD DIVERSITY |
4 Pittsburgh Tax Review 1 (Fall, 2006) |
What is the normative rationale for the federal income tax exemption for nonprofit charitable corporations? Even though the exemption dates back to 1894, Congress has failed to fully rationalize it. Though scholars and courts have attempted over the years to come up with a coherent rationale for the charitable tax exemption, their attempts are... |
2006 |
| Daniel W. Matthews |
A FIGHT TO THE DEATH: SLAYING THE ESTATE TAX REPEAL HYDRA |
28 Whittier Law Review 663 (Winter 2006) |
Imagine a full-page advertisement in a major daily newspaper displaying a picture of several third and fourth generation millionaires set against the backdrop of a yacht club in the Hamptons. Each is decked out in designer clothes, impeccably groomed and manicured, grinning from ear to ear. The caption reads: We haven't worked a day in our lives... |
2006 |
| Jean Braucher |
A FRESH START FOR PERSONAL BANKRUPTCY REFORM: THE NEED FOR SIMPLIFICATION AND A SINGLE PORTAL |
55 American University Law Review 1295 (June, 2006) |
Introduction. 1296 I. Why the 2005 Act is a Failure. 1301 A. A Capsule History of the 2005 Act. 1301 B. Burdens on All, With Loopholes Galore. 1305 1. The primary new burdens on debtors and their lawyers under the 2005 Act. 1306 a. Means testing. 1306 b. Mounds of new paperwork. 1307 c. New burdens on lawyers. 1308 d. Higher filing fees in response... |
2006 |
| Shari Motro |
A NEW "I DO": TOWARDS A MARRIAGE-NEUTRAL INCOME TAX |
91 Iowa Law Review 1509 (July, 2006) |
ABSTRACT: The federal income tax system treats married couples as if each spouse earned approximately one-half of the couple's combined income through a mechanism called income splitting. For many one-earner and unequal-earner couples, income splitting produces a significant advantage, a marriage bonus, by shifting income from higher to lower... |
2006 |
| Richard I. Aaron |
ACCESS TO JUSTICE: CONSUMER BANKRUPTCY |
2006 Utah Law Review 925 (2006) |
Bankruptcy is a privilege for the honest but unfortunate debtor; not for the knave or churl. All agree that bankruptcy should be available for those who are unable to pay their debts, but not for those who are just unwilling. The homilies are simple to state but not easy to apply. Why do consumers file bankruptcy? There are many explanations, all... |
2006 |
| Ethan S. Bernstein |
ALL'S FAIR IN LOVE, WAR & BANKRUPTCY? CORPORATE GOVERNANCE IMPLICATIONS OF CEO TURNOVER IN FINANCIAL DISTRESS |
11 Stanford Journal of Law, Business & Finance 298 (Spring, 2006) |
Prior discussions of management turnover during financial distress have examined bankrupt and non-bankrupt firms as distinct groupings with little overlap. Separately investigating rates of turnover in-bankruptcy and out-of-bankruptcy, without a direct comparison between the two, has resulted in a narrowing of the accepted influence of bankruptcy... |
2006 |
| Susan Pace Hamill |
AN EVALUATION OF FEDERAL TAX POLICY BASED ON JUDEO-CHRISTIAN ETHICS |
25 Virginia Tax Review 671 (Winter 2006) |
So be careful to do what the Lord your God has commanded you; do not turn aside to the right or to the left. Walk in all the way that the Lord your God has commanded you, so that you may live and prosper and prolong your days in the land that you will possess. Deuteronomy 5:32-33 With hope that the message of faith-inspired tax policy will travel... |
2006 |
| Sarah Molseed |
AN OWNERSHIP SOCIETY FOR ALL: COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS AS THE BRIDGE BETWEEN WEALTH INEQUALITY AND ASSET-BUILDING POLICIES |
13 Georgetown Journal on Poverty Law and Policy 489 (Fall, 2006) |
On January 20, 2005, as President George W. Bush was sworn in for his second term as President of the United States, he delivered an inaugural address, which proposed a domestic policy animated by the theme of an ownership society. Bush's ownership society is designed to give Americans a greater stake in the nation and allow them to become more... |
2006 |
| Mihailis E. Diamantis |
ARBITRAL CONTRACTUALISM IN TRANSNATIONAL BANKRUPTCY |
35 Southwestern University Law Review 327 (2006) |
I. Introduction. 328 II. Territorialism. 330 III. Universalism. 331 IV. Contractualism. 334 V. Comparing the Theories. 335 A. Territorialism Versus Universalism. 336 1. Forum Shopping Potential. 336 2. Predictability. 338 3. Efficiency of Proceedings in Achieving Bankruptcy Goals. 339 4. Equity. 342 5. Possibility of Implementation. 344 6.... |
2006 |
| Xavier de Souza Briggs, Margery Austin Turner |
ASSISTED HOUSING MOBILITY AND THE SUCCESS OF LOW-INCOME MINORITY FAMILIES: LESSONS FOR POLICY, PRACTICE, AND FUTURE RESEARCH |
1 Northwestern Journal of Law & Social Policy 25 (Summer, 2006) |
In the social policy field, where complex goals and seemingly intractable problems often make it hard to generate useful answers about what works, there is an understandable tendency to label demonstration programs either successes or failures. In the context of assisted housing mobility initiatives, such as the court-ordered Gautreaux... |
2006 |
| Kristin Brandser Kalsem |
BANKRUPTCY REFORM AND THE FINANCIAL WELL-BEING OF WOMEN:: HOW INTERSECTIONALITY MATTERS IN MONEY MATTERS |
71 Brooklyn Law Review 1181 (Spring 2006) |
After eight years of heated controversy, President Bush signed the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 into law on April 20, 2005 and that legislation became effective on October 17, 2005. Massive in size and far-reaching in effect, this piece of legislation has been part of the congressional agenda since 1997. The title... |
2006 |
| John W. Lee, III |
CLASS WARFARE 1988-2005 OVER TOP INDIVIDUAL INCOME TAX RATES: TEETER-TOTTER FROM SOAK-THE-RICH TO ROBIN-HOOD-IN-REVERSE |
2 Hastings Business Law Journal 47 (Winter, 2006) |
In an innovative 1955 Tax Policy Hearing before a Subcommittee chaired by Representative Wilbur Mills, conservative Arkansas Democrat (and soon to become legendary Chair of the House Ways and Means Committee), a New York Stock Exchange lobbyist suggested facetiously that you might subject everybody's income by definition, to a capital gains... |
2006 |
| Maria Sophia Aguirre |
CONTRIBUTIONS TO FAMILY INCOME: PROPORTIONS AND EFFECTS |
20 Notre Dame Journal of Law, Ethics & Public Policy 719 (2006) |
Beginning in the late fifties and early sixties the demand for childcare significantly increased as women moved into the workforce. Since then, both the number of women leaving the home and the number of children entering day care has steadily increased. Both movements have resulted in new expenses being incurred on the part of families with two... |
2006 |
| R. Wilson Freyermuth |
CRYSTALS, MUD, BAPCPA, AND THE STRUCTURE OF BANKRUPTCY DECISIONMAKING |
71 Missouri Law Review 1069 (Fall, 2006) |
A critical feature of any legal system is its formal dispute resolution mechanism. From the perspective of a transactions lawyer, the dispute resolution process should be structured to accomplish (or at least contribute positively toward) doctrinal clarity. In the language made familiar by the work of Professor Carol Rose, this reflects a... |
2006 |
| Sue Ann Mota |
DAIMLERCHRYSLER V. CUNO -- PLAINTIFFS LACK STANDING TO CHALLENGE STATE FRANCHISE TAX CREDIT IN FEDERAL COURT, ACCORDING TO THE SUPREME COURT |
29 North Carolina Central Law Journal 66 (2006) |
The judicial power shall extend to all Cases . . . [and] Controversies. The Congress shall have the Power . . . to regulate Commerce . . . among the several States. In May 2006, the U.S. Supreme Court in DaimlerChrysler Corp. v. Cuno unanimously held that plaintiffs did not establish the requisite standing to challenge Ohio's franchise tax... |
2006 |
| Shilesh Muralidhara |
DEFICIENCIES OF THE LOW-INCOME HOUSING TAX CREDIT IN TARGETING THE LOWEST-INCOME HOUSEHOLDS AND IN PROMOTING CONCENTRATED POVERTY AND SEGREGATION |
24 Law & Inequality: A Journal of Theory and Practice 353 (Summer 2006) |
Affordable public housing has been an issue at the forefront of public policy in the United States since the Great Depression era. The social, political, and economic benefit of adequate housing for citizens at all income-levels has long been recognized. Nevertheless, despite almost seventy years worth of effort to remedy the dearth of affordable... |
2006 |
| Lynn M. LoPucki , Joseph W. Doherty |
DELAWARE BANKRUPTCY: FAILURE IN THE ASCENDANCY |
73 University of Chicago Law Review 1387 (Fall, 2006) |
In a gracious review of Lynn M. LoPucki's recently published book, Courting Failure: How Competition for Big Cases Is Corrupting the Bankruptcy Courts, Professors Kenneth Ayotte and David A. Skeel, Jr. make a spirited defense of the Delaware bankruptcy court's indefensible rise to national dominance. That rise occurred from 1990 through 1996, on... |
2006 |
| Mary Varson Cromer |
DON'T GIVE ME THAT!: TAX VALUATION OF GIFTS TO ART MUSEUMS |
63 Washington and Lee Law Review 777 (Spring, 2006) |
C1-3Table of Contents I. Introduction. 778 II. The Legal Requirements of Charitable Deductions. 782 A. The Threshold Requirement for Fee Simple Defeasible Interests. 782 B. Fair Market Value and Charitable Deductions. 784 C. Substantiation and Appraisal Requirements. 785 D. Tax Court Interpretations of Fair Market Value of Restricted Gifts of Art.... |
2006 |
| David M. Schizer |
ENLISTING THE TAX BAR |
59 Tax Law Review 331 (Spring 2006) |
Tax shelters have proliferated in the United States not only because of financial innovation, the globalization of capital markets, the increasing complexity of our tax system, the inadequacy of tax penalties, the lack of political support for tax reform, and the growing popularity of textualist interpretation--all factors that have attracted... |
2006 |
| Edward G. Phillips |
FUDGING ON BANKRUPTCY FILINGS LEADS TO DISMISSAL OF EMPLOYMENT SUITS |
42-OCT Tennessee Bar Journal 32 (October, 2006) |
Bankruptcy and employment law are not spheres that practitioners frequently view as closely intertwined, but recent case developments in the Sixth Circuit and district courts in Tennessee indicate otherwise. In the past year, four Unites States district judges in Tennessee applied the judicial estoppel doctrine and dismissed employment... |
2006 |
| Danielle Pelfrey Duryea |
GENDERING THE GENTRIFICATION OF PUBLIC HOUSING: HOPE VI'S DISPARATE IMPACT ON LOWEST-INCOME AFRICAN AMERICAN WOMEN |
13 Georgetown Journal on Poverty Law and Policy 567 (Fall, 2006) |
HOPE VI must have seemed so promising. When, in 1992, the Department of Housing and Urban Development (HUD) introduced the program later dubbed HOPE VI, replacing the country's worst public housing projects with mixed-income, mixed-use, low-density new developments while providing targeted social services to low-income residents must have seemed... |
2006 |
| John A. E. Pottow |
GREED AND PRIDE IN INTERNATIONAL BANKRUPTCY: THE PROBLEMS OF AND PROPOSED SOLUTIONS TO "LOCAL INTERESTS" |
104 Michigan Law Review 1899 (August, 2006) |
I. International Bankruptcy Theory. 1902 II. Local Interests: Defining the Problem. 1905 A. Introduction. 1905 B. The Interests of Local Creditors. 1907 1. Content-Neutral Interests: Asset Coverage Ratio (ACR). 1907 2. Content-Based Interests: The Content of Local Bankruptcy Law. 1910 C. The Interests of Local Sovereigns. 1915 1. The Problem:... |
2006 |
| Seema Ramesh Shah |
HAVING LOW INCOME HOUSING TAX CREDIT QUALIFIED ALLOCATION PLANS TAKE INTO ACCOUNT THE QUALITY OF SCHOOLS AT PROPOSED FAMILY HOUSING SITES: A PARTIAL ANSWER TO THE RESIDENTIAL SEGREGATION DILEMMA? |
39 Indiana Law Review 691 (2006) |
Is it possible that the largest federal subsidy program in the nation is being administered in such a way as to perpetuate racial and ethnic segregation in urban and suburban America? State housing agencies that administer the Low Income Housing Tax Credit (LIHTC) program, the largest federal subsidy program for constructing and rehabilitating... |
2006 |
| Anthony C. Infanti |
HOMO SACER, HOMOSEXUAL: SOME THOUGHTS ON WAGING TAX GUERRILLA WARFARE |
2 Unbound: Harvard Journal of the Legal Left 27 (2006) |
In fact, it is now clear to most that the social and political forces now holding power are beyond simply opposing issues supportive to LGBT people and have now moved to open warfare against all that they hold in contempt, including and especially the LGBT community. It is then little surprise that LGBT communities are experiencing not only... |
2006 |
| John D. Colombo |
HOSPITAL PROPERTY TAX EXEMPTION IN ILLINOIS: EXPLORING THE POLICY GAPS |
37 Loyola University Chicago Law Journal 493 (Spring 2006) |
Illinois recently made the national press in the tax exemption world. As a result of a recommendation from the Champaign County Board of Review (Board of Review) in 2004, the Illinois Department of Revenue (Department of Revenue) revoked the property tax exemption for Provena Covenant Medical Center in Urbana, Illinois. In April 2005, the Board of... |
2006 |
| Meredith M. Stead |
IMPLEMENTING DISASTER RELIEF THROUGH TAX EXPENDITURES: AN ASSESSMENT OF THE KATRINA EMERGENCY TAX RELIEF MEASURES |
81 New York University Law Review 2158 (December, 2006) |
Over the past several decades, Congress has turned increasingly to tax expenditures rather than to direct outlay programs to implement social welfare programs. Such a trend creates economic distortions and has proven disadvantageous to taxpayers in lower socioeconomic classes. The newest twist is in the area of disaster relief. Unprecedented before... |
2006 |
| Rebecca Safford |
INFORMATION ASYMMETRY, RACE, AND THE "DEATH TAX" |
13 Washington and Lee Journal of Civil Rights and Social Justice 117 (Fall, 2006) |
As early as 1789, Benjamin Franklin astutely commented, In this world, nothing is certain but death and taxes. Or, as is now the case, the two are one and the same: you die, and you are taxed at your death. This belief has been the central motivator for the recent push for Congress to repeal the estate tax permanently. Currently, a phase-out... |
2006 |
| Jeffrey J. Rachlinski , Chris Guthrie , Andrew J. Wistrich |
INSIDE THE BANKRUPTCY JUDGE'S MIND |
86 Boston University Law Review 1227 (December, 2006) |
Introduction. 1227 I. Methodology. 1231 A. Participating Judges. 1231 B. Procedure. 1232 II. Results. 1233 A. Anchoring. 1233 B. Framing. 1237 C. Omission Bias. 1241 D. Race. 1245 E. Apologies and Terror Management. 1248 Conclusion. 1256 Appendix A. 1260 |
2006 |
| Michael M. Megaard and Susan L. Megaard |
IRS CLARIFIES GUIDANCE FOR EXEMPT HOUSING ORGANIZATIONS AND TAX CONSEQUENCES FOR PARTICIPANTS |
105 Journal of Taxation 98 (August, 2006) |
After a series of private rulings denying exemptions and GAO and HUD reports highlighting problems with seller-funded down payment assistance entities, a new Revenue Ruling illustrates the factors that will be crucial for housing organizations seeking to obtain or maintain tax-exempt status. In addition, the tax impact on the home buyers is... |
2006 |
| Todd J. Zywicki |
IS FORUM SHOPPING CORRUPTING AMERICA'S BANKRUPTCY COURTS? |
94 Georgetown Law Journal 1141 (April, 2006) |
Review of Courting Failure: How Competition for Big Cases Is Corrupting the Bankruptcy Courts. By Lynn M. LoPucki. University of Michigan Press, 2005. 322 Pages In his new book, Courting Failure: How Competition for Big Cases Is Corrupting the Bankruptcy Courts, Professor Lynn LoPucki argues that current bankruptcy venue rules have spawned an... |
2006 |
| Teresa A. Sullivan , Elizabeth Warren , Jay Lawrence Westbrook |
LESS STIGMA OR MORE FINANCIAL DISTRESS: AN EMPIRICAL ANALYSIS OF THE EXTRAORDINARY INCREASE IN BANKRUPTCY FILINGS |
59 Stanford Law Review 213 (November, 2006) |
Introduction. 213 A. Prelude: Three Studies. 218 I. The Rising Burden of Debt. 220 A. Income: Still Low. 221 B. Assets: Increasing as Home Values Increase. 224 C. Debts: Rising Fast. 228 D. Debt-to-Income Ratios: Confirming the Bad News. 229 II. The Declining Stigma Hypothesis. 233 III. The Increasing Stigma Hypothesis. 242 IV. Alternative... |
2006 |
| Sarah A. Lindquist |
PROPERTY TAX EXEMPTIONS FOR THE NONTRADITIONAL CHURCH: HOW DO WE GRANT TAX EXEMPTIONS TO PLACES OF WORSHIP AND NOT AMUSEMENT PARKS? |
33 Florida State University Law Review 1149 (Summer, 2006) |
Is Disney a religion? While this seems like a ridiculous, nonlegal question, it is arguably at the heart of an emerging issue in constitutional and tax law. In February 2001, The Holy Land Experience (the Holy Land) opened its doors to the public in Orlando, Florida. Shortly thereafter, what has been dubbed a tax battle of biblical... |
2006 |
| A. Mechele Dickerson |
RACE MATTERS IN BANKRUPTCY REFORM |
71 Missouri Law Review 919 (Fall, 2006) |
I. Introduction. 920 II. Bankruptcy Relief. 921 A. Goals. 921 B. Treatment of Debts. 922 C. Treatment of Assets. 923 D. Costs. 924 III. The Ideal Debtor. 926 A. Marriage. 926 B. Employment and Income. 927 C. Wealth. 929 1. Generally. 929 2. Exemptible Assets. 930 D. Dependents. 932 E. Debts. 935 F. Conclusion. 937 IV. The Bankruptcy Abuse... |
2006 |
| Thomas M. Shapiro |
RACE, HOMEOWNERSHIP AND WEALTH |
20 Washington University Journal of Law and Policy 53 (2006) |
Closing the racial wealth gap must be at the forefront of the civil rights agenda in the twenty-first century. This Article examines homeownership as a main policy strategy to move toward this goal. The Article opens by restating the crucial importance of closing the racial wealth gap, and offers an early assessment of this agenda. Next, the... |
2006 |
| A. Mechele Dickerson |
REGULATING BANKRUPTCY: PUBLIC CHOICE, IDEOLOGY, & BEYOND |
84 Washington University Law Review 1861 (2006) |
For almost a decade, members of Congress fiercely debated legislation that would make it harder for people to discharge their debts in bankruptcy. The legislation was finally enacted on April 20, 2005, when the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA) was signed into law. BAPCPA became fully effective for cases... |
2006 |
| Stephen W. Mazza , Tracy A. Kaye |
RESTRICTING THE LEGISLATIVE POWER TO TAX IN THE UNITED STATES |
54 American Journal of Comparative Law 641 (Fall 2006) |
The Government's authority to impose taxes is one of its most pervasive and fundamental powers. In the United States, this power is granted to Congress by the U.S. Constitution with few explicit restrictions. Moreover, the courts in the United States almost invariably affirm the Government's power to tax in the face of constitutional challenges.... |
2006 |
| William P. Quigley |
REVOLUTIONARY LAWYERING: ADDRESSING THE ROOT CAUSES OF POVERTY AND WEALTH |
20 Washington University Journal of Law and Policy 101 (2006) |
I am convinced that if we are to get on the right side of the world revolution, we as a nation must undergo a radical revolution of values. We must rapidly begin the shift from a thing-oriented society to a person-oriented society. When machines and computers, profit motives and property rights are considered more important than people, the... |
2006 |
| Kathryn Lee Dietrich |
SAVING THE STATES FROM UNSUITABLE PLAINTIFFS: UNCOVERING THE LACK OF STANDING IN CHALLENGERS TO STATE INCOME TAX CREDITS FOR BUSINESS DEVELOPMENT |
36 Cumberland Law Review 343 (2005-2006) |
In October 2004, in Cuno v. DaimlerChrysler, a three-judge panel of the Sixth Circuit Court of Appeals struck down as unconstitutional a long-standing and widespread practice of states providing income tax credits as an incentive to encourage corporations to relocate or expand their operations in the offering state. The case was sparked by Ohio's... |
2006 |
| Joseph Bankman |
STATE TAX SHELTERS AND STATE TAXATION OF CAPITAL |
11 State and Local Tax Lawyer 141 (2006) |
State income tax is a most demanding area of practice. It requires knowledge of federal income tax, constitutional issues that play no role in federal income tax, and the substitutes at the state level for the income tax. I have not specialized in this field and will not address many of the important doctrinal distinctions or policy options that... |
2006 |
| Jerome Park Prather |
TAX EXEMPTION OF AMERICAN CHURCHES AND OTHER NONPROFITS: ONE ELECTION CYCLE AFTER BRANCH MINISTRIES V. ROSSOTTI |
94 Kentucky Law Journal 139 (2005-2006) |
On a Sunday morning in early October, three weeks before the 2004 presidential election, John Kerry, joined by politically prominent clergymen Jesse Jackson and Al Sharpton, stood at the pulpit of a Florida Baptist church and shared a message partly of faith and partly denouncing President George W. Bush. During the summer of 2004, the Bush... |
2006 |
| Jennifer Jolly-Ryan |
TEED OFF ABOUT PRIVATE CLUB DISCRIMINATION ON THE TAXPAYER'S DIME: TAX EXEMPTIONS AND OTHER GOVERNMENT PRIVILEGES TO DISCRIMINATORY PRIVATE CLUBS |
13 William and Mary Journal of Women and the Law 235 (Fall, 2006) |
Discrimination by bona fide private clubs is legal. It is a constitutionally protected activity under the First Amendment. In balancing individuals' freedom of association with civil rights laws, Congress specifically exempts private clubs from protections otherwise afforded to certain protected classes. Laws in the United States, however, go... |
2006 |
| Neil H. Buchanan |
THE CASE AGAINST INCOME AVERAGING |
25 Virginia Tax Review 1151 (Spring 2006) |
Should tax liability be based on annual income or on the average of a taxpayer's income earned over the space of several years (or even a lifetime)? This article assesses proposals to replace the current method of computing taxes with a system that would allow taxpayers to smooth out their income tax liabilities by offsetting high-income years with... |
2006 |
| Katherine Porter , Dr. Deborah Thorne |
THE FAILURE OF BANKRUPTCY'S FRESH START |
92 Cornell Law Review 67 (November, 2006) |
An untested assumption of Chapter 7 bankruptcy is that it rehabilitates debtors for a fresh start in the economy. Using original, longitudinal data, we examine this assumption against the realities of life after bankruptcy. Our findings challenge the fresh start as the theoretical underpinning for consumer bankruptcy relief. We found that just one... |
2006 |