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Articles 1 - 7 of 7
Full-Text Articles in Legal History
Taxing Emotional Injury Recoveries: A Critical Analysis Of Murphy V. Internal Revenue Service, Gregory L. Germain
Taxing Emotional Injury Recoveries: A Critical Analysis Of Murphy V. Internal Revenue Service, Gregory L. Germain
ExpressO
Does Congress have the power under the United States Constitution to tax compensatory personal injury awards? Several months ago, the D.C. Circuit Court of Appeals said "no" in Murphy v. Internal Revenue Service. The court theorized that Ms. Murphy’s compensatory damages award did not constitute “income,” as understood by the enactors of the 16th Amendment, because the award merely made Ms. Murphy whole rather than increasing her wealth.
This paper disputes virtually every aspect of the Murphy decision. The court made errors from the beginning in analyzing the statutory issues. While the court ultimately reached the correct preliminary conclusion – …
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Foreword, 39 J. Marshall L. Rev. V (2006), Priscilla E. Ryan
Foreword, 39 J. Marshall L. Rev. V (2006), Priscilla E. Ryan
UIC Law Review
No abstract provided.
Resolving The Judicial Paradox Of "Equitable" Relief Under Erisa Section 502(A)(3), 39 J. Marshall L. Rev. 827 (2006), Colleen E. Medill
Resolving The Judicial Paradox Of "Equitable" Relief Under Erisa Section 502(A)(3), 39 J. Marshall L. Rev. 827 (2006), Colleen E. Medill
UIC Law Review
No abstract provided.
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
The Failure Of Innocent Spouse Reform, Richard C.E. Beck
NYLS Law Review
No abstract provided.
Tax Strategies Are Not Patentable Inventions, Andrew A. Schwartz
Tax Strategies Are Not Patentable Inventions, Andrew A. Schwartz
Publications
No abstract provided.
Assessing Internal Revenue Code Section 132 After Twenty Years, Wayne M. Gazur
Assessing Internal Revenue Code Section 132 After Twenty Years, Wayne M. Gazur
Publications
In 1984, Congress enacted Internal Revenue Code section 132 to bring more certainty to the taxation of employee fringe benefits. This article examines the impact of the legislation from the standpoint of administrative pronouncements and taxpayer litigation. The article concludes that section 132 has produced little litigation, but primarily because it has played the role of increasing exclusions. It remains unclear whether section 132 has also contained the growth of new forms of nonstatutory fringe benefits.