Law Commons^™

Enabling Work For People With Disabilities: A Post-Integrationist Revision Of Underutilized Tax Incentives, Francine J. Lipman

American University Law Review

Federal employment strategies for people with disabilities do not seem to be working. Scholars argue that the Americans with Disabilities Act and similar legislation that exemplify the disability theory of integrationism with the goal of integrating people with disabilities into mainstream employment cannot succeed. Society cannot eradicate barriers to employment for people with disabilities simply by the integrationist modest approach of reasonable accommodation. A post-integrationist approach may be required to provide legitimate equal employment opportunities for people with disabilities.

In December 2002, the General Accounting Office released its report on its study of three federal business tax incentives to encourage …

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.

Level Five Philanthropy: Designing A Plan For Strategic, Effective, Efficient Giving, James Edward Harris

University of Arkansas at Little Rock Law Review

No abstract provided.

Reconsidering The Mythical Advantages Of Cohabitation: Why Marriage Is More Efficient Than Cohabitation, Eric P. Voigt

Indiana Law Journal

No abstract provided.

The Progressive Consuption Tax Revisited, Steven A. Bank

Michigan Law Review

Over the last decade, it has become increasingly evident that our current federal income tax is too complex, too easily evaded by the wealthy, and too likely to distribute the burdens of taxation to the people least able to bear it. Several years ago, frustration with these realities led to a groundswell of reform proposals, ranging from replacing the current graduated income tax rates with "flat," or proportionate, rates to abolishing the income tax altogether in favor of a national sales tax. While this tax reform frenzy dissipated almost as quickly as it began, the seeds of discontent remain. Professor …

Tax Incentives: A Means Of Encouraging Research And Development For Homeland Security?, Jennifer L. Venghaus

University of Richmond Law Review

No abstract provided.

The Myth Of Pretax Income, Lawrence Zelenak

Michigan Law Review

What constitutes a fair distribution of the burdens of taxation among the members of a society? Even as politicians and academics vigorously debate the answer to that question, there is widespread agreement that all are asking the right question. In The Myth of Ownership, however, Liam Murphy and Thomas Nagel claim that everyone has been asking the wrong question. To ask about the fair distribution of tax burdens is to take the distribution of pretax incomes as "presumptively just," so that justice in taxation "is a question of what justifies departures from that baseline" (p. 15). But Murphy and Nagel …

Life After Death? The Role Of Postmortem Events In Valuing Deductions For Claims Against Estates, Benjamin Clark Brown

Washington and Lee Law Review

No abstract provided.

The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson

Nevada Law Journal

No abstract provided.

An Assignment By Any Other Name: Contingent-Fee Agreements As Partial Assignments Of The Claim, Andrew P. Lycans

Michigan Law Review

In 1959, Mrs. Ethel West Cotnam of Alabama won a groundbreaking lawsuit against the Internal Revenue Service when the Fifth Circuit Court of Appeals allowed her to subtract her legal fees, paid to her lawyer on a contingency basis, from her gross income. Mrs. Cotnam sued the estate of her former employer when the administrator refused to honor the decedent's promise to pay her one-fifth of his estate if she would care for him for the rest of his life. Upon the successful disposition of this suit, the Supreme Court of Alabama awarded Mrs. Cotnam $120,000. Of that amount, $50,365.83 …

Educational Opportunities For Taxpayers, George Salimbas

Akron Tax Journal

Part II is a definitional section for the phrases and terms that are repeatedly used throughout this article. Unless otherwise stated, each phrase and term is defined as listed in this part.

Part III contains a detailed examination of the law for each opportunity. Examples are employed to determine the tax utility of each opportunity, and also provide suggestions for improvement. These results are listed in Appendices One through Five and Ten.

Part IV first determines which taxpayers qualify for the various opportunities by looking solely to the income limitations set forth in each opportunity. Next, it employs a control …

The New Tax Shelter Opinion Letter Regulations: Cutting Back On A Client's Ability To Rely On The Advice Of His Counsel, Beckett G. Cantley

Akron Tax Journal

The main question this article will discuss is whether the inability of a client to rely on a client's counsel on such complicated matters as tax shelters is good public policy.

The Internal Revenue Service Collects From An Innocent Spouse In United States V. Craft: Could Business Associates Be Next?, Wade M. Fisher

Akron Tax Journal

Part II of this Note discusses tenancy by the entirety, the history of the federal tax lien statute, and how federal courts have interpreted the federal tax lien statute. Part III discusses the events leading up to the Craft lawsuit, considers the Craft lawsuit itself, and examines the subsequent court decisions. Finally, Part IV analyzes whether entrepreneurs carrying on as unincorporated businesses and closely held corporations have sufficiently similar rights to tenants by the entirety to allow the Craft holding to be applied in the business setting.

How Long Must One Stay In The Usvi To Be Considered A "Resident" To Qualify For The 90% Residency Tax Credit?, Beckett G. Cantley

Florida State University Journal of Transnational Law & Policy

No abstract provided.

Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione

Seattle University Law Review

This Article argues that governments should abandon the treaty concept of permanent establishment and adopt international tax reforms that restore the primacy of "market country taxation of multi-national business profits promoted by domestic tax laws. Part I explores several emerging e-commerce issues that demonstrate the tension of introducing traditional tax norms to a digital environment. Part II reviews historical and recent developments in the international taxation of business profits and looks at the underlying trends and sentiments for reform of the existing system of global taxation of business income. Part III canvasses several prominent international tax reform alternatives proposed by …

Forward, 37 J. Marshall L. Rev. Xiii (2003), David Wray

UIC Law Review

No abstract provided.