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Full-Text Articles in Law

Only Congress Can Create Deductions, Deborah A. Geier Oct 2000

Only Congress Can Create Deductions, Deborah A. Geier

Law Faculty Articles and Essays

A series of recent and controversial cases has raised the issue of how plaintiffs must treat attorneys' fees and costs that are paid out of otherwise includable settlement or litigation awards. Everyone seems to agree that under tax policy and theory plaintiffs should not be saddled with this burden. Many have expressed the desire that Congress amend the Code to correct the problem. The more difficult question, which the author addresses, is whether courts can act to protect these plaintiffs in the absence of Congressional action.


Some Meandering Thoughts On Plaintiffs And Their Attorneys' Fees And Costs, Deborah A. Geier Jul 2000

Some Meandering Thoughts On Plaintiffs And Their Attorneys' Fees And Costs, Deborah A. Geier

Law Faculty Articles and Essays

This article examines statutory interpretation in general and the common-law doctrines at issue in particular (the assignment-of-income doctrine as well as the doctrine first identified in the seminal case of Old Colony Trust). While the author believes that these plaintiffs ought--as a matter of policy and income tax theory--to escape taxation on the amounts paid to their attorneys, she belives that the issue is truly a " deduction" issue, not a "gross income" issue. The article concludes, however, that the ill-fitting application of "gross income" doctrine in this context leads to indefensible distinctions that sound superficially plausible under the rubric …


Some Thoughts On The Incidence Of Foreign Taxes, Deborah A. Geier Apr 2000

Some Thoughts On The Incidence Of Foreign Taxes, Deborah A. Geier

Law Faculty Articles and Essays

This 2000 article was prompted by the fact pattern and Tax Court decision in Compaq Computer v. Commissioner, 113 T.C. 363 (1999). While other commentary has focused on the application of the "economic substance" doctrine in this case, this article focuses instead on the ability to take foreign tax credits based not on economic incidence but on legal incidence and how this allows for crediting of foreign taxes economically borne by other actors in the marketplace.


The Unconstitutionality Of Eliminating Estate And Gift Taxes, James G. Wilson Jan 2000

The Unconstitutionality Of Eliminating Estate And Gift Taxes, James G. Wilson

Law Faculty Articles and Essays

The recent proposal to eliminate estate and gift taxes is not only immoral and a poor allocation of resources, but also is unconstitutional. Irrespective of their ideology, virtually all American lawyers will initially dismiss this accusation as frivolous because it conflicts with their tradition of equating conceptions of "constitutionality" with United States Supreme Court opinions. The Court has long been highly deferential to Congress in federal tax law cases. It is inconceivable that the current Court would find anything "irrational" in a facially neutral law eliminating all estate and gift taxes. Indeed, if I sat on that bench, I would …


Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler Jan 2000

Change Is Needed: The Taxation Of Alimony And Child Support, Laura Bigler

Cleveland State Law Review

When a marriage dissolves there are tax consequences for everything from distribution of property to custody of the couple's children. The current tax system for alimony and child support strengthens the possibility of financial devastation. Under the present system, alimony and child support have opposite tax treatment. Many complicated rules have been added to distinguish between alimony and child support, which will be discussed later in this paper. There must be a simplification of the present law so that the average divorced taxpayer will be able to understand and implement the rules with or without sophisticated tax counsel or an …


The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier Jan 2000

The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier

Cleveland State Law Review

I would like to consider the question: What brings us together today to consider the possible repeal of the estate tax? We would not likely be here today if the repeal of the estate tax were not a serious political possibility, and it would not likely be a serious political possibility if many middle-class taxpayers earning the median household income of about $40,000 to $50,000 per year did not support outright repeal, rather than much needed reform. The article then explains why taxpayers support outright repeal today when they would not have done so even ten years ago. The article …


Death Taxes: A Critique From The Margin, Patricia A. Cain Jan 2000

Death Taxes: A Critique From The Margin, Patricia A. Cain

Cleveland State Law Review

The proper taxation of the family under both the income tax and the estate tax has been debated for ages. It is an old issue. My purpose, however, is to consider the issue from a perspective somewhat different from that of those who have debated the issue over the years. My perspective is the perspective of the marginalized taxpayer. I critique from this perspective to see if it can tell us anything new about the old debate and to ensure that the ultimate tax treatment is just as to all taxpayers. The estate tax is supposed to be a tax …