Law Commons^™

Interview With Bob Rozen (2) By Diane Dewhirst, Robert 'Bob' M. Rozen

George J. Mitchell Oral History Project

Biographical Note
Robert Martin “Bob” Rozen was born on December 11, 1955, in Richmond, Kentucky, to Morris and Rosalyn (Eilenberg) Rozen. He majored in Soviet studies at Miami University (Ohio), graduating in 1977; he earned his law degree at George Washington University. He interned for Senator Wendell Ford as a legislative assistant for the Senate Finance Committee and then continued to work for him after law school. He also earned a master’s in tax law from Georgetown University. He worked on Senator Mitchell’s staff addressing tax, trade, and financial service issues.

Summary
Interview includes discussion: capital gains; Mitchell’s work to …

Wills, Trusts, And Estates, J. Rodney Johnson

University of Richmond Law Review

No abstract provided.

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.

Repeal Tax Incentives For Esops, Andrew Stumpff, Norman Stein

Norman P. Stein

The proposal would repeal special tax incentives given to employee stock ownership plans, as well as the exemption granted to those plans from the investment diversification requirement of the ERISA.

The proposal is made as a part of the Shelf Project, a collaboration among tax professionals to develop - and perfect proposals to help Congress when it is ready to raise revenue. Shelf Project proposals are intended to raise revenue without raising rates because the best systems have the lowest feasible tax rates and taxes that are unavoidable. Shelf projects defend the tax base and improve the rationality and efficiency …

Interview With Bob Rozen (1) By Diane Dewhirst, Robert 'Bob' M. Rozen

George J. Mitchell Oral History Project

Biographical Note
Robert Martin “Bob” Rozen was born on December 11, 1955, in Richmond, Kentucky, to Morris and Rosalyn (Eilenberg) Rozen. He majored in Soviet studies at Miami University (Ohio), graduating in 1977; he earned his law degree at George Washington University. He interned for Senator Wendell Ford as a legislative assistant for the Senate Finance Committee and then continued to work for him after law school. He also earned a master’s in tax law from Georgetown University. He worked on Senator Mitchell’s staff addressing tax, trade, and financial service issues.

Summary
Interview includes discussion of: Rozen’s working for Wendell …

Complying With Australian And Pata Transfer Pricing Documentation Rules - A Sisyphean Task?, Michelle Markham

Michelle Markham

With the increase in international trade, revenue authorities are taking an aggressive approach to transfer pricing. This article argues that Australian documentation requirements are particularly cumbersome and can give rise to unreasonable application of penalty provisions, given the lack of clarity in the rules. It recommends improved rule clarity and a ‘one-strike’ safe harbor. Australia has joined with the United States, Canada and Japan to produce a multilateral transfer pricing documentation package in response to concerns that the documentation burden is excessive. This article argues that although the package is a good first step, it does not yet meet its …

I Want A Refund: The Inadequate Opinion Of Northwest Energetic Services, Llc V. California Franchise Tax Board, Nathanael Cho

Nathanael Cho

The California Franchise Tax Board has received numerous claims for refunds from LLCs based on two cases that found a levy charged to LLCs registered in California unconstitutional because it was not fairly apportioned. The California Court of Appeal in Northwest Energetic Services, LLC v. California Franchise Tax Board held that the levy required by section 17942 of the California Revenue and Taxation Code violated the Commerce Clause and was therefore unconstitutional. In making its decision, the Appellate Court focused on the levy’s reference to “total income,” which the Appellate Court determined was income “wherever earned, and without apportionment according …

Interview With Steven Symms By Brien Williams, Steven S. Symms

George J. Mitchell Oral History Project

Biographical Note
Steven Symms was born on April 23, 1938, in Nampa, Idaho. He earned his degree in agriculture in 1960 from the University of Idaho. He served in the Marines for three years, worked as a private pilot and a farmer, and was editor of the Idaho Compass. In 1972 he ran as a Republican candidate for Congress, serving for four terms in the House of Representatives until 1980, when he ran for the U.S. Senate and served two terms. After leaving the Senate, he founded the consulting firm Symms, Lehn Associates, Inc. At the time of this …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

The Upside Of Intellectual Property's Downside, James Gibson

James Gibson

Intellectual property law exists because exclusive private rights provide an incentive to innovate. This is the traditional upside of intellectual property: the production of valuable information goods that society would otherwise never see. In turn, too much intellectual property protection is typically viewed as counterproductive, as too much control in the hands of private rightsholders creates more artificial scarcity and imposes more costs on future innovators than the incentive effect warrants. This is the traditional downside of intellectual property: reduced production and impeded innovation. This article turns the traditional discussion on its head and shows that intellectual property's putative costs …

Bringing Sexual Orientation And Gender Identity Into The Tax Classroom, Anthony C. Infanti

Journal of Legal Education

No abstract provided.

Discretion And Deterrence In Tax Sentencing After Rita, Gall And Kimbrough - Opportunities For Alternative Sentences And Potential Abuses, Marla S. Carew

Marla S. Carew

"Discretion and Deterrence in Tax Sentencing after Rita, Gall and Kimbrough - Opportunities for Alternative Sentences and Potential Abuses" is a rare, comprehensive look at the Sentencing Guidelines as applied specifically to tax (not general white collar) sentencing cases, including application through the 2009 Tomko opinion, and the public policy and legislative intent issues raised by sentencing criminal tax defendants in the early 21st Century.

Interview With Bill Bradley By Brien Williams, William 'Bill' W. Bradley

George J. Mitchell Oral History Project

Biographical Note
William Warren “Bill” Bradley was born July 28, 1943, in Crystal City, a suburb of St. Louis, Missouri. His parents were Warren and Susan Bradley, a banker and a teacher respectively. He excelled academically and athletically, as a basketball player, through high school. He entered Princeton in 1961, and in 1964 he was a member of the gold-medal Olympic basketball team before going on to be named the 1965 NCAA Player of the Year during his senior year. He won a Rhodes Scholarship to study at Oxford for two years. Upon returning to the U.S., he played professional …

Interview With Joe Wishcamper By Mike Hastings, L. Joe Wishcamper

George J. Mitchell Oral History Project

Biographical Note
Lyndel “Joe” Wishcamper was born August 18, 1942, in Amarillo, Texas, to Joe Henry Wishcamper and Mildred Louise (Pierce) Wishcamper. He attended Yale University and later earned his law degree at Harvard Law School. He practiced law in New York, then transitioned to the investment and real estate businesses. He worked with Max Cardmen, who was instrumental in creating 221.B.3, one of the first government subsidized housing projects; during the Nixon era, this project morphed to become the Section 8 program in 1974. Wishcamper was involved in George Mitchell’s 1982 U.S. Senate campaign. He was involved in the …

Interview With Bob Packwood By Brien Williams, Robert 'Bob' W. Packwood

George J. Mitchell Oral History Project

Biographical Note
Robert W. “Bob” Packwood was born on September 11, 1932, in Portland, Oregon. He attended Willamette University, graduating in 1954, and the New York University School of Law, subsequently returning to Oregon to practice law. From 1963 to 1968, he was a member of the Oregon legislature, and in 1968 he won election to the U.S. Senate, serving five terms as a Republican. He chaired the Senate Finance Committee from 1985 to 1987 and was active in passing the Tax Reform Acts of 1986 and 1995. He resigned from his Senate seat in 1995. Later he founded Sunrise …

State Constitutional Limits On New Hampshire‘S Taxing Power: Historical Development And Modern State, Marcus Hurn

Law Faculty Scholarship

The New Hampshire Constitution is, in most of its fundamental parts, very old. It is long (nearly 200 articles) and wordy, even by the standards of the eighteenth century. It expresses essential principles in more than one place, in more than one way, and in language that to modem eyes is more suited to political philosophy than to positive law. Most of it was copied from the original Massachusetts Constitution, itself based on a draft by John Adams. However, there is no other state in the union with a structure of taxing powers and limits comparable to New Hampshire's.

State Constitutional Limits On New Hampshire's Taxing Power: Historical Development And Modern State, Marcus Hurn

The University of New Hampshire Law Review

[Excerpt] "The New Hampshire Constitution is, in most of its fundamental parts, very old. It is long (nearly 200 articles) and wordy, even by the standards of the eighteenth century. It expresses essential principles in more than one place, in more than one way, and in language that to modern eyes is more suited to political philosophy than to positive law. Most of it was copied from the original Massachusetts Constitution, itself based on a draft by John Adams. However, there is no other state in the union with a structure of taxing powers and limits comparable to New Hampshire‘s."

Interview With John Hilley By Brien Williams, John L. Hilley

George J. Mitchell Oral History Project

Biographical Note
John L. Hilley was born on October 22, 1947, to Dorothy and William Hilley in Tampa, Florida. His father was in the Air Force, so his family moved frequently. In eleventh grade he attended Phillips Academy in Andover, Massachusetts, and went on to Princeton University. He taught for a few years, then returned to Princeton to earn a Ph.D. in economics. He taught at Lehigh University, receiving tenure, then moved to Washington, D.C. He began work at the Congressional Budget Office and then transitioned to the Senate Budget Committee, becoming staff director under Senator Sasser. In January of …

Interview With Sheila Burke By Brien Williams, Sheila P. Burke

George J. Mitchell Oral History Project

Biographical Note
Sheila Burke was born and raised in San Francisco, California. She earned a B.S. in nursing at the University of San Francisco (class of 1973) and a master’s degree in public administration from Harvard University. She started working for Senator Dole in May of 1977 to handle health issues on the Senate Finance Committee. A Democrat from California, she was hired due to her prior experience as a nurse with a hands-on understanding of patient care. She became deputy chief of staff in the leader’s office when Senator Dole became minority leader in 1985 and rose to chief …

Interview With Tom Gallagher By Brien Williams, Thomas 'Tom' D. Gallagher

George J. Mitchell Oral History Project

Biographical Note
Thomas D. Gallagher was born on September 6, 1954, in Redfield, South Dakota, to Ray and Theresa Gallagher. His father was a lawyer and was active in the Veterans of Foreign Wars, serving as its national commander in 1969-1970. Tom attended the University of South Dakota and later received a master’s degree in public policy from the Kennedy School at Harvard University. He moved to Washington, D.C. to work for the Congressional Research Service from 1978-1980. He became a staff member of the Senate Budget Committee when Senator Muskie was its chairman. He started working for Senator Mitchell …

Law And Choice Of Entity On The Social Enterprise Frontier, Thomas A. Kelley

Thomas A Kelley III

Social entrepreneurs are people who envision widespread, systematic social change and who attack society’s ills at the roots employing the spirit and the tools of entrepreneurship. They reject the traditional boundaries between the nonprofit and for-profit sectors and carry out their plans through so-called hybrid social enterprises, which combine the soul of nonprofit organizations with the discipline and business savvy of for-profits. Although social entrepreneurs generally are driven by a desire to do good, they view themselves as business people who are trying to achieve double bottom-line (financial and social) or triple bottom-line (financial, social and environmental) results.

Why should …

Fasb - The Irs's New Best Friend: How Fin 48 Affects The Taxpayer-Irs Relationship And Potential Taxpayer Challenges, Andrew W. Jones

Georgia State University Law Review

No abstract provided.