Digital Commons Network^™

Unreimbursed Medical Expense Tax Deductions In Light Of Per-And Polyfluoroalkyl Substances, Tyler Young

Catholic University Law Review

Per– and Ployfluoroalkyl Substances (PFAS) have been used in a wide variety

of products due to their ability to reduce friction. However, studies have shown

that exposure to PFAS can cause harmful effects in humans. In fact, it has been

called a “national emergency” in testimony before Congress. As a result, there

have been efforts to limit exposure to the disease-causing substances through

abatement and avoidance. The Internal Revenue Code, through the

unreimbursed medical expense tax deduction of I.R.C. § 213, may offer one

policy solution for individuals seeking to participate in abatement activities.

This comment explores the development and …

The Religious Roots Of The Progressive Income Tax In America, Joshua Cutler

Catholic University Law Review

I examine the debate over the first peacetime income tax in the United States in 1894 to investigate the role of religion in enacting the tax and providing moral legitimacy. I find that congressional proponents repeatedly and explicitly argued that a progressive income tax was a biblical tax that best conformed to Judeo-Christian teachings on economics and fundraising. I discuss the history of American religious fundraising practices, including the trend leading up to 1894 that advocated for proportionate giving of income as the best method of giving, as well as the related tithing movement. I document that congressional income tax …

Preventing Tax-Exempt Propaganda: The Case For Defining The Second Prong Of The Methodology Test, Jordanne Miller

Catholic University Law Review

Under current Treasury Regulations, various propaganda groups throughout the United States are exempt from paying federal income tax. This is so because the current test used by the IRS to determine tax-exempt eligibility, the methodology test, is incapable of separating wild propaganda from viewpoints supported by facts.

The IRS created the methodology test in the late 1970s/early 1980s. Since then, groups denied tax-exempt status have repeatedly challenged its validity. The IRS has responded, and the test has evolved. However, the second prong of the test remains undefined—it is still unclear what it means for facts to be “distorted.” This Comment …

International Tax Implications Of The Organisation For Economic Co-Operation And Development Proposal To Neutralize Hybrid Mismatch Arrangements, Dean Harris

Catholic University Law Review

The Organisation for Economic Co-operation and Development (OECD) has developed a sixteen part plan titled Base Erosion and Profit Shifting (BEPS). This comment focuses on the second part of that plan; Neutralizing Hybrid Mismatch Arrangements. Mismatches have become a useful tool for corporations to achieve double non-taxation in various jurisdictions. The comment begins by laying the groundwork of what a hybrid mismatch arrangement is and the current problems and complications with them in international tax. Next, this comment addresses various jurisdictional approaches to mismatches, including: Ireland, The United Kingdom, The United States, and Denmark. The paper moves forward onto a …

How The Über-Wealthy Benefit From Investing Outside Retirement Plans (And How You Can Too), Sergio Pareja

Catholic University Law Review

Current law incentivizes the use of traditional retirement plans, but those plans may not actually produce the best long-term tax situation for the taxpayer. The stepped-up basis at death does not apply to what is known as “income in respect of a decedent” (IRD). Generally, IRD is income that cannot be assigned from one person to another for income tax purposes. This includes pre-tax income set aside in a traditional employer-sponsored retirement plan, such as a 401(k) plan, as well as contributions to a deductible individual retirement account (IRA). Thus, stock held within a traditional employer-sponsored retirement plan or a …

Winning The Crowd: Harnessing Taxpayer Choices To Improve Educational Quality, W. Edward Afield

Catholic University Law Review

No abstract provided.

Rethinking The Timing Of Tax Decisions: Does A Taxpayer Ever Deserve A Second Chance?, Emily Cauble

Catholic University Law Review

No abstract provided.

Responsible Profitability? Not On My Balance Sheet!, Arthur Acevedo

Catholic University Law Review

No abstract provided.