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Articles

Legislation

Law reform

1995

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Full-Text Articles in Law

Taxation Of Damages After Schleier - Where Are We And Where Do We Go From Here?, Douglas A. Kahn Jan 1995

Taxation Of Damages After Schleier - Where Are We And Where Do We Go From Here?, Douglas A. Kahn

Articles

This article will examine the reasoning of the Schleier decision and speculate as to how taxation of pre-1996 damages will likely apply in light of Schleier. First, the article will set forth a very brief history of the judicial and administrative constructions of the statutory exclusion, and explore tax policy justifications for providing an exclusion from gross income for certain damages. These latter two items (set forth in Parts II and III of this article) are areas that have been extensively addressed previously by several commentators, including the author of this article.' The reason for exploring tax policy issues is ...


Advising The Neocapitalists, James J. White Jan 1995

Advising The Neocapitalists, James J. White

Articles

I write to reflect on what American lawyers can and will do for these emerging free market economies. I am more skeptical than most.