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Articles 31 - 60 of 90

Full-Text Articles in Law

Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder Mar 2005

Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder

Washington and Lee Law Review

No abstract provided.


Judicial Activism Is Not The Solution To The Attorney's Fee Problem, Brant J. Hellwig Nov 2002

Judicial Activism Is Not The Solution To The Attorney's Fee Problem, Brant J. Hellwig

Scholarly Articles

The report responds to criticism of the Tax Court's decision in Biehl v. Commissioner, in which the court determined that contingency fees paid to the taxpayer's attorney in employment litigation did not constitute an above-the-line deduction under section 62(a)(2)(A). The report examines the relevant statutes, regulations, and legislative history and concludes that the Tax Court reached the correct decision. Professor Hellwig further contends that had the Tax Court interpreted section 62(a)(2)(A) to grant above-the-line status to the attorney's fees in this case to avoid the disallowance of the miscelleaneous itemized deduction for attorney's fees under the alternative minimum tax, the …


Return To Sharecropping: Lawyers And Clients As Tenants And Landlords In The Tax Treatment Of Contingency Fees, Dean T. Howell Mar 2002

Return To Sharecropping: Lawyers And Clients As Tenants And Landlords In The Tax Treatment Of Contingency Fees, Dean T. Howell

Washington and Lee Law Review

No abstract provided.


What Part Of Rpos Don't You Understand? An Update And Survey Of Standards For Tax Return Positions, J. Timothy Philipps, Michael W. Mumbach, Morgan W. Alley Sep 1994

What Part Of Rpos Don't You Understand? An Update And Survey Of Standards For Tax Return Positions, J. Timothy Philipps, Michael W. Mumbach, Morgan W. Alley

Washington and Lee Law Review

No abstract provided.


Federal Taxation Of Prepaid College Tuition Plans, J. Timothy Philipps Mar 1990

Federal Taxation Of Prepaid College Tuition Plans, J. Timothy Philipps

Washington and Lee Law Review

No abstract provided.


But Reverend, Why Does Your Baptismal Font Have A Diving Board? Equitable Treatment For Vows Of Poverty Under The Federal Income Tax , J. Timothy Philipps Jan 1987

But Reverend, Why Does Your Baptismal Font Have A Diving Board? Equitable Treatment For Vows Of Poverty Under The Federal Income Tax , J. Timothy Philipps

Washington and Lee Law Review

No abstract provided.


Abusive Tax Shelters After The Tax Reform Act Of 1984 Jan 1985

Abusive Tax Shelters After The Tax Reform Act Of 1984

Washington and Lee Law Review

No abstract provided.


Greater Efficiency Or Higher Consumer Rates? Fcc Preemption Of State Depreciation Methods For Telephone Companies In Virginia State Corporation Commission V. Fcc Jan 1985

Greater Efficiency Or Higher Consumer Rates? Fcc Preemption Of State Depreciation Methods For Telephone Companies In Virginia State Corporation Commission V. Fcc

Washington and Lee Law Review

No abstract provided.


Blowing Hot And Cold At The Same Time: Section 1034 Rollover And Rental Deductions On Rental And Sale Of Principal Residence Sep 1984

Blowing Hot And Cold At The Same Time: Section 1034 Rollover And Rental Deductions On Rental And Sale Of Principal Residence

Washington and Lee Law Review

No abstract provided.


Medically Necessitated Meal And Lodging Costs: Should They Be Deductible Under Internal Revenue Code Section 213?, J. Timothy Philipps, Kenneth B. Tillou Mar 1984

Medically Necessitated Meal And Lodging Costs: Should They Be Deductible Under Internal Revenue Code Section 213?, J. Timothy Philipps, Kenneth B. Tillou

Washington and Lee Law Review

No abstract provided.


Recent Developments Affecting The Income And Gift Tax Consequences Of Interest-Free Loans Sep 1983

Recent Developments Affecting The Income And Gift Tax Consequences Of Interest-Free Loans

Washington and Lee Law Review

No abstract provided.


Tax-Exempt Status Of Amateur Sports Organizations Sep 1983

Tax-Exempt Status Of Amateur Sports Organizations

Washington and Lee Law Review

No abstract provided.


State Taxation Of Nondomiciliary Corporations Jan 1983

State Taxation Of Nondomiciliary Corporations

Washington and Lee Law Review

No abstract provided.


Clarifying The Characteristics Of Brother-Sister Controlled Groups Of Corporations: United States V. Vogel Fertilizer Co. Sep 1982

Clarifying The Characteristics Of Brother-Sister Controlled Groups Of Corporations: United States V. Vogel Fertilizer Co.

Washington and Lee Law Review

No abstract provided.


Small Issue Industrial Development Bonds: The Growing Abuse Jan 1982

Small Issue Industrial Development Bonds: The Growing Abuse

Washington and Lee Law Review

No abstract provided.


United States V. Lee, Lewis F. Powell, Jr. Oct 1981

United States V. Lee, Lewis F. Powell, Jr.

Supreme Court Case Files

No abstract provided.


Tax Breaks For Law Students Jan 1981

Tax Breaks For Law Students

Washington and Lee Law Review

No abstract provided.


B Reorganizations: The Voting Stock Rule Revisited Jan 1981

B Reorganizations: The Voting Stock Rule Revisited

Washington and Lee Law Review

No abstract provided.


Taxation Of Homeowners Associations Under The Tax Reform Act Of 1976 Jan 1979

Taxation Of Homeowners Associations Under The Tax Reform Act Of 1976

Washington and Lee Law Review

No abstract provided.


Are Partnerships Aggregates Or Entities When Determining The Availability Of Investment Credit For Used Property? Sep 1978

Are Partnerships Aggregates Or Entities When Determining The Availability Of Investment Credit For Used Property?

Washington and Lee Law Review

No abstract provided.


Bank Credit Cards And The Timing Of Deductions Under Revenue Ruling 78-38: A Return To Consistency Sep 1978

Bank Credit Cards And The Timing Of Deductions Under Revenue Ruling 78-38: A Return To Consistency

Washington and Lee Law Review

No abstract provided.


Incorporating A Cash Basis Business: The Problem Of Section 357© Jan 1977

Incorporating A Cash Basis Business: The Problem Of Section 357©

Washington and Lee Law Review

No abstract provided.


Moe V. Confederated Salish And Kootenai Tribes Of Flathead Reservation, Lewis F. Powell Jr. Oct 1975

Moe V. Confederated Salish And Kootenai Tribes Of Flathead Reservation, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


Fisher V. United States, Lewis F. Powell Jr. Oct 1975

Fisher V. United States, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


The Home Office Deduction Revisited With A New Test Under Bodzin V. Commissioner Sep 1975

The Home Office Deduction Revisited With A New Test Under Bodzin V. Commissioner

Washington and Lee Law Review

No abstract provided.


Reorganization Of Savings And Loan Associations Under Section 368-A Return To The "Continuity Of Interest" Test Jan 1975

Reorganization Of Savings And Loan Associations Under Section 368-A Return To The "Continuity Of Interest" Test

Washington and Lee Law Review

No abstract provided.


The Exclusive Nature Of Internal Revenue Code Section 1235: A Forgotten Congressional Policy Sep 1974

The Exclusive Nature Of Internal Revenue Code Section 1235: A Forgotten Congressional Policy

Washington and Lee Law Review

No abstract provided.


The Newcombe Test For Allowing Depreciation On A Converted Residence-A Procrustean Reliance On Statutory Language Sep 1974

The Newcombe Test For Allowing Depreciation On A Converted Residence-A Procrustean Reliance On Statutory Language

Washington and Lee Law Review

No abstract provided.


Involuntary Conversions And § 337 Of The Internal Revenue Code Jun 1974

Involuntary Conversions And § 337 Of The Internal Revenue Code

Washington and Lee Law Review

No abstract provided.


The Taxability Of Educational Grants Jun 1974

The Taxability Of Educational Grants

Washington and Lee Law Review

No abstract provided.