Law Commons^™

Tax Constitutional Questions In “Obamacare”: National Federation Of Independent Business V. Sebelius In Light Of Citizens United V. Federal Election Commission And Speiser V. Randall: Conditioning A Tax Benefit On The Nonexercise Of A Constitutional Right, John R. Dorocak

The University of New Hampshire Law Review

[Excerpt] “The phrase “Tax Constitutional Questions” may seem to be an oxymoron or at least an interesting juxtaposition somewhat akin to the phrase “passive activity” derived from Section 469 of the Internal Revenue Code, which is familiar to tax practitioners, professors, and perhaps others. It has been noted elsewhere that it is seemingly normal that tax professors (and tax practitioners) are somewhat isolated from such weighty issues as constitutional questions.

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Despite what may be the tax bar’s seeming reluctance to engage in constitutional questions, those questions are nevertheless thrust upon tax practitioners and professors. Perhaps nowhere has the intersection …

Putting The Reign Back In Sovereign, Allison Christians

Pepperdine Law Review

In its first term, the Obama administration enacted two pieces of legislation, each designed to protect an increasingly vulnerable income tax base, and each of which had the potential to set a new and unprecedented course for no less than the regulation of the global economy by the nation-state. The first, the Foreign Account Tax Compliance Act (FATCA), sought to end global tax evasion through tax havens. The second, a little-noticed two-page addendum to the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank), sought to end the contribution of American multinationals to corruption in governance by codifying the transparency …

Administrative Savings From Synchronizing Social Welfare Programs And Tax Provisions, Jonathan Barry Forman

Journal of the National Association of Administrative Law Judiciary

No abstract provided.

Beating The Odds: Regulation Of Online Gaming Stateside And Abroad, Lisa Lester

Journal of the National Association of Administrative Law Judiciary

No abstract provided.

Uncle Sam And The Partitioning Punitive Problem: A Federal Split-Recovery Statute Or A Federal Tax?, Skyler M. Sanders

Pepperdine Law Review

It is no secret that the doctrine of punitive damages has had a storied past in American jurisprudence, yet it has remained an integral part of both federal and state courts throughout the country. Most, if not all, attempts to restrict punitive damage awards have failed due to the over-inclusive or under-inclusive nature of the remedial measures; however, split-recovery statutes—another punitive damage regulatory tool—have been touted as striking a proper balance between limiting plaintiff windfalls while still punishing and deterring defendants. Even so, such statutes have been meet with vigorous constitutional criticism and fail to curtail punitive damage awards for …

Mechanisms Of Control On The Circulation Of Foreign Capital, Products And People In Brazil, Quinn Smith, Olavo Franco Bernardes

University of Miami Inter-American Law Review

No abstract provided.

Taxing Food And Beverage Products: A Public Health Perspective And A New Strategy For Prevention, Jennifer L. Pomeranz

University of Michigan Journal of Law Reform

The power to tax and spend is considered a primary government power, and the use thereof is associated with great public health achievements. The greatest public health challenge at present stems from the increase in obesity and chronic diseases due to poor nutrition. Several taxation strategies have emerged in the health and economic literature to raise revenue, deter consumption, and address food prices and obesity directly. These proposals include taxing obese individuals, taxing problematic food products, and instituting a tax based on certain food components. This article weighs each proposal's value and disadvantages and concludes by proposing a new tax …

Horse Syndication: A Sure Footed Winner In The Investment Sweepstakes, Thomas R. Catanese

Pepperdine Law Review

Recent changes in the scheme of federal taxation coupled with increasing interest in the equine industry has propelled that industry into the forefront of tax sheltered investments. In this article the author takes an in-depth look at the federal securities and tax law aspects of a typical equine syndication as a tax sheltered investment.

The Legality Of California Development Fees, Erik B. Michelsen

Pepperdine Law Review

No abstract provided.

Farmer And The Tax Man: The Scope Of The Tax Forgiveness Provision In Chapter 12 Bankruptcy, The Comment , David A. Martin

Missouri Law Review

In Hall v. United States, the Supreme Court of the United States granted certiorari upon the petition of debtors from the Ninth Circuit and resolved the circuit split in favor of the IRS. Faced with the familiar task of statutory interpretation, the opinion of the Supreme Court will inevitably affect economically distressed farmers nationwide. A primary concern of the Court was that an incorrect statutory interpretation would leave the Code in shambles because of the interdependency of its provisions. Because Hall primarily addresses issues of statutory interpretation, Part II of this Comment will outline the statutory background of the two …