Law Commons^™

The Erosion Of Constitutional Privileges, Paul P. Lipton

William & Mary Annual Tax Conference

No abstract provided.

Attacking Shelters Through The Mini-Maxi Tax: A Sketchbook Of Tax Preference Concepts, Patricia Ann Metzer

William & Mary Annual Tax Conference

No abstract provided.

Tax Elections In Post Mortem Administration, John E. Donaldson

William & Mary Annual Tax Conference

No abstract provided.

Crown V. Commissioner: Gift Taxation And Interest-Free Loans Among Family Members

William & Mary Law Review

No abstract provided.

Has The 1976 Tax Reform Act Injected A Gain-Seeking Requirement Into Section 166?, J. Clifton Fleming Jr.

Faculty Scholarship

No abstract provided.

The Impact Of The New Basis Rules On Post-Mortem Income Tax Planning, John E. Donaldson

Popular Media

No abstract provided.

Penalizing Bribery Of Foreign Officials Through The Tax Laws: A Case For Repealing Section 162 (C)(1), Christopher Alan Lewis

University of Michigan Journal of Law Reform

Most commentary on these congressional attempts to use tax laws to control the ethics of overseas enterprises has centered either on the effectiveness of these provisions or on the burdens and difficulties involved with their implementation. This article, while discussing these issues, is concerned primarily with the conceptual justifications and the direct economic effects of these tax provisions. The article contends that section 162(c)(1) and the pertinent provisions of the Tax Reform Act of 1976 are disguised penalties which often operate arbitrarily and unfairly and concludes that they should be repealed in favor of more equitable and effective deterrents.

Tax Superiority In Bankruptcy—A Study Of Business Bankruptcy Distributions In The Southern And Western Districts Of New York, Peter D. Wolfson

Buffalo Law Review

No abstract provided.

Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee

Faculty Publications

No abstract provided.

Speaking Out: Why Exempt Veterans?, Chester Smolski

Smolski Texts

"The city of Providence will likely incur a deficit of approximately $3 million this fiscal year. Yet, even with this deficit, tax rates will raise by $1.90, 300 municipal employees will be fired, and an additional 200 jobs will not be filled as workers retire."

State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein

Scholarly Works

The Supreme Court's decisions delineating the constitutional limitations on state tax power have often defied rational analysis. The Court read the commerce clause as forbidding a state tax on the privilege of doing interstate business but not on the privilege of doing interstate business in corporate form. It construed the import-export clause as prohibiting a state tax on bales of imported hemp awaiting use in manufacturing but not on piles of imported ore and plywood awaiting such use. It interpreted the supremacy clause as barring a state tax upon the sale of goods to one government contractor but not to …

State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein

Scholarly Works

The Supreme Court's decisions delineating the constitutional limitations on state tax power have often defied rational analysis. The Court read the commerce clause as forbidding a state tax on the privilege of doing interstate business but not on the privilege of doing interstate business in corporate form. It construed the import-export clause as prohibiting a state tax on bales of imported hemp awaiting use in manufacturing but not on piles of imported ore and plywood awaiting such use. It interpreted the supremacy clause as barring a state tax upon the sale of goods to one government contractor but not to …

Current Problems Facing The Executor Taking The Section 2053 Estate Tax Deduction, Jay D. Christiansen

Vanderbilt Law Review

Section 2053 of the Internal Revenue Code allows the executor to deduct from the gross estate amounts attributable to expenses, indebtedness, and taxes. This Note will examine problems currently confronting an executor who is attempting to utilize the 2053 deduction. The first problem examined in this Note is the conflict in the federal courts of appeals regarding the deductibility of expenses incurred as a result of a sale of decedent's property. The statute,cases, and regulations in this area will be examined, and a suggested approach for the executor encountering this problem will be provided. The second problem considered is the …

Carter's Projected "Zero-Based" Review Of The Internal Revenue Code: Is Our Tax Code To Be "Born Again"?, L. Hart Wright

Michigan Law Review

The evolution of today's Internal Revenue Code, which began with the mere embryo that Congress created in 1913, has absorbed over the ensuing sixty-four years more creative energy on the part of more co-authors than any other law in history. Despite this unstinted expenditure of "blood, sweat, and tears," the resulting document--were it possessed of human senses--would recognize that, for a foreseeable period, its life will be anything but serene. The plight in which it would find itself could even be compared to that early morning scene observed one hundred years ago by General Custer, when hostile forces were massed …

Taxation Of Professional Sports Teams After 1976: A Whole New Ballgame, Howard Zaritsky

William & Mary Law Review

No abstract provided.

Proposed Regs. Under 355 Overhaul Device Test And Single-Business Divisions, John W. Lee

Faculty Publications

Newly issued Proposed Regulations, under Section 355, follow recent decisions allowing horizontal divisions of a single business. In addition, the proposals introduce factors for determining whether a Section 355 transaction is a device for bailing out earnings" Mr. Lee analyzes these and other changes in the Proposed Regulations.

The Role Of Inter Vivos Giving In Estate Planning Under The Tax Reform Act Of 1976, John E. Donaldson

Popular Media

No abstract provided.

Carryover Basis Rules For Inherited Property, Robert S. Hightower

Florida State University Law Review

No abstract provided.

Domestic International Sales Corporations, George Carey

North Carolina Central Law Review

No abstract provided.

Survey Of Developments In West Virginia Law: 1976

West Virginia Law Review

No abstract provided.

Recent Cases, Sara P. Walsh, Don B. Cannada, Frances L. Adams, William T. Luedke, Iv

Vanderbilt Law Review

Civil Procedure - Appellate Jurisdiction - Orders Denying Disqualification of Counsel on Ethical Grounds Are Not Final Decisions Subject to Immediate Review Under 28 U.S.C. § 1291

Sara Porter Walsh

Petitioner,' an applicant for a Federal Communications Commission (FCC) broadcasting license, sought interlocutory review of a Commission order' denying a motion to disqualify the law firm that had represented competitor RKO for thirty years. Petitioner alleged that participation by the firm, which included an attorney who was chairman of the FCC while RKO's application was under consideration, constituted a violation of Canons Five and Nine' of the ABA Code of …

Secs. 465 And 714(D): Invest At Your Own Risk, John W. Lee, Richard E. Fogg

Faculty Publications

No abstract provided.

X. Tax

Washington and Lee Law Review

No abstract provided.

Pratt And Deductions For Payments To Partners, Donald J. Weidner

Scholarly Publications

No abstract provided.

Partnership Allocations And Tax Reform, Donald J. Weidner

Scholarly Publications

No abstract provided.

The Reverse Transfer Of Technology: Legal And Administrative Aspects Of Compensation, Taxation And Related Policy Measures, Richard Pomp, Oliver Oldman

Faculty Articles and Papers

This study discusses the legal and administrative implications of transferring to the developing countries part of the benefits accruing to both the migrants and to the developed countries from the reverse transfer of technology, or brain drain. Brain drain is an expression used to indicate the migration of professional, technical, and kindred persons (PTKs) from the developing countries to the developed. This is causing concern regarding the effect this loss of manpower is having on the economies of the developing countries.

The causes of brain drain are complex, and a number of remedies have been suggested at various times to …

Mineral Taxation In Zambia, Muna Ndulo

Cornell Law Faculty Publications

No abstract provided.

Taxpayer Rights In Noncustodial Irs Investigations After Beckwith V. United States, Curtis L. Christensen

University of Michigan Journal of Law Reform

The recent Supreme Court decision in Beckwith v. United States, holding that Miranda does not extend to noncustodial tax investigations, has important implications with respect to the News Release doctrine and the involuntary consent grounds considered in motions to suppress evidence. This article will examine Beckwith and its potential significance with respect to these other doctrines, discussing the factors which the IRS and the courts should consider in order to assure fair treatment of taxpayers during investigations.

Recent Decisions, Steven A. O'Rourke, Henry C. Wood, Jr., Christopher Ryan, Phyllis K. Fong, Clifford D. Harmon

Vanderbilt Journal of Transnational Law

Admiralty--Workmen's Compensation--Longshoremen's and Harbor Workers' Compensation Act covers Waterfront Injuries to Cargo Handlers Who sometimes work Offshore or Who unpack Containers

Steven A. O'Rourke

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European Communities--Restrictive Practices--Abuse of Dominant Position--Discriminatory or Unfair Pricing Policies among EEC Customers by a Corporation in a Dominant Market Position Infringes Article 86 of the EEC Treaty

Henry Clay Wood, Jr.

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Federal Jurisdiction--State Regulation of Interstate Commerce--Federal Courts have Jurisdiction to Enjoin State Officials from Enforcing State Laws Regulating Interstate Tanker Trade where Congress intended that Federal Regulations Pre-empt the Area

Christopher Ryan

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Securities Regulation--Jurisdiction--Allegations that an International Securities Transaction involving Stock …

A Different Look At The Taxation Of Corporate Distribution And Shareholder Gain, Charles O'Kelley

Faculty Articles

The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code which has fostered a seemingly never-ending yet never-successful attempt by the Courts and Congress to design a coherent, non-discriminatory regime. In this article, Professor O'Kelley sets forth a proposal for a logical system for treating corporate distributions to shareholders which would strengthen the double tax scheme, and eliminate its present loopholes.