Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Taxation (9)
- Constitutional Law (4)
- Constitutional law (4)
- Constitution (2)
- Due process (2)
-
- Federal Election Campaign Act (2)
- Fourteenth Amendment (2)
- Tax (2)
- 1st amendment (1)
- 2006 (1)
- 527 organizations (1)
- APA (1)
- Abood (1)
- Address (1)
- Administrative Procedures Act (1)
- Appeals officer (1)
- Appointment (1)
- Appointments Clause (1)
- Arbitrary and capricious (1)
- Article 245 (1)
- Bethel School District v. Fraser (1)
- Bisexual (1)
- Buckley v. Valeo (1)
- CDP (1)
- Cahill (1)
- Campaign finance (1)
- Campaigns (1)
- Capital Gains Tax (1)
- Catalog’s structure and subject matter (1)
- Central Hanover Bank & Trust Company (1)
- Publication
- Publication Type
Articles 1 - 17 of 17
Full-Text Articles in Tax Law
Court Of Appeals Of New York, Harner V. County Of Tioga, Gerald C. Waters Jr.
Court Of Appeals Of New York, Harner V. County Of Tioga, Gerald C. Waters Jr.
Touro Law Review
No abstract provided.
Exotic Dancing: Taxable Gyrations Or Exempt Art, John O. Hayward
Exotic Dancing: Taxable Gyrations Or Exempt Art, John O. Hayward
John O. Hayward
Exotic dancers usually embroil themselves in censorship battles with local authorities. But recently they have drawn the attention of tax authorities who have tussled with the owners of so-called “gentlemen’s clubs” over whether the exotic dancing performed in their establishments are subject to taxation. This paper examines several recent cases where state authorities choose to tax exotic dancing while at the same time exempting what some jurists regard as comparable choreographic performances. In the opinion of these commentators, the tax authorities exhibited a bias against low-brow artistic expression, thus engaging in impermissible content discrimination. It advances the proposition that judges …
Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr.
Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr.
James J. Kelly Jr.
The foreclosure of property tax liens performs an essential economic function by reconnecting underutilized properties to the real estate market. To clear title in an efficient and just manner, local jurisdictions foreclosing on tax liens require clear, balanced procedures for the provision of notice to affected parties. In its 2006 decision in Jones v. Flowers, the U.S. Supreme Court found that the foreclosing jurisdiction's lack of direct follow-up on returned notice mailings denied the addressee due process because the foreclosing party did not take steps that would be chosen by one desirous of actually informing the property owner. In subjecting …
Taxing Offshore Transactions In India And The Territoriality Clause - A Case For Substantial Constitutional Limitations On Indian Parliament's Power To Retrospectively Amend The Income Tax Act, Khagesh Gautam
Khagesh Gautam
No abstract provided.
Campaign Finance Disclosure And Section 527 Of The Code: A Look At The District Court's Opinion In National Federation Of Republican Assemblies, Donald B. Tobin
Campaign Finance Disclosure And Section 527 Of The Code: A Look At The District Court's Opinion In National Federation Of Republican Assemblies, Donald B. Tobin
Donald B. Tobin
This report examines the decision of the U.S. District Court for the Southern District of Alabama in National Federation of Republican Assemblies v. United States, which dealt with section 527 political organizations.
Regulate, Don't Eliminate, 527s, Donald B. Tobin
Regulate, Don't Eliminate, 527s, Donald B. Tobin
Donald B. Tobin
No abstract provided.
Navigating A Post-Windsor World: The Promise And Limits Of Marriage Equality, Nancy J. Knauer
Navigating A Post-Windsor World: The Promise And Limits Of Marriage Equality, Nancy J. Knauer
Nancy J. Knauer
When the 2013 landmark decision in U.S. v. Windsor invalidated part of the Defense of Marriage Act (DOMA), it was hailed as a landmark civil rights victory, but its implementation has been far from seamless. The federal government has not applied a uniform rule for marriage recognition, applying a state-of-domicile rule for some purposes (Social Security) and a broader state-of-celebration rule for others (e.g., federal tax matters). Moreover, Windsor did not directly address the state-level marriage prohibitions that remain in place in the majority of states. As a result, the United States continues to be a patchwork of marriage laws …
First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton
First Amendment Decisions From The October 2006 Term, Erwin Chemerinsky, Marci A. Hamilton
Touro Law Review
No abstract provided.
Reasoned Explanation And Irs Adjudication, Steve R. Johnson
Reasoned Explanation And Irs Adjudication, Steve R. Johnson
Scholarly Publications
Under the Administrative Procedure Act (APA), an administrative action can be invalidated as arbitrary and capricious if the agency fails to sufficiently explain the reasons for its choices. This principle applies to agency adjudication as well as to agency rulemaking. How does this principle apply to IRS adjudications? Examining five paradigms of IRS decisionmaking, this Article first establishes that the IRS does engage in APA–style adjudication. The Article then examines tax-specific explanation requirements and asks whether a more robust explanation duty patterned on the APA should be imposed on IRS determinations. Based on a variety of legal and prudential considerations, …
Federalism And Phantom Economic Rights In Nfib V. Sibelius, Matthew Lindsay
Federalism And Phantom Economic Rights In Nfib V. Sibelius, Matthew Lindsay
All Faculty Scholarship
Few predicted that the constitutional fate of the Patient Protection and Affordable Care Act would turn on Congress’ power to lay and collect taxes. Yet in NFIB v. Sebelius, the Supreme Court upheld the centerpiece of the Act — the minimum coverage provision (MCP), commonly known as the “individual mandate” — as a tax. The unexpected basis of the Court’s holding has deflected attention from what may prove to be the decision’s more constitutionally consequential feature: that a majority of the Court agreed that Congress lacked authority under the Commerce Clause to penalize people who decline to purchase health insurance. …
Officers Under The Appointments Clause, John Plecnik
Officers Under The Appointments Clause, John Plecnik
Law Faculty Articles and Essays
Much ink has been spilled, and many keyboards worn, debating the definition of "Officers of the United States" under the Appointments Clause of Article II, Section 2, Clause 2 of the Constitution. The distinction between Officers and employees is constitutionally and practically significant, because the former must be appointed by the President, with or without the advice and consent of the Senate, Courts of Law, or Heads of Departments. In contrast, employees may be hired by anyone in any manner.
Appointments Clause controversies are triggered when a government official who was hired as an employee is accused of unconstitutionally wielding …
Complicity And Collection: Religious Freedom And Tax, Jennifer Carr
Complicity And Collection: Religious Freedom And Tax, Jennifer Carr
Scholarly Works
This Article focuses on how the Religious Freedom Peace Tax Fund Bill might be improved so that members of Congress enact it. The bill would allow war tax resisters who qualify as pacifists to direct their tax money to a separate fund not to be used for military spending. At present, the IRS is expending time and resources trying to track down tax resisters, which results in loss of revenue for the government. This Article argues that passage of an amended version of the Religious Freedom Peace Tax Fund Bill would eliminate the tension between the IRS and war tax …
Catalogs, Gideon Parchomovsky, Alex Stein
Catalogs, Gideon Parchomovsky, Alex Stein
All Faculty Scholarship
It is a virtual axiom in the world of law that legal norms come in two prototypes: rules and standards. The accepted lore suggests that rules should be formulated to regulate recurrent and frequent behaviors, whose contours can be defined with sufficient precision. Standards, by contrast, should be employed to address complex, variegated, behaviors that require the weighing of multiple variables. Rules rely on an ex ante perspective and are therefore considered the domain of the legislator; standards embody a preference for ex post, ad-hoc, analysis and are therefore considered the domain of courts. The rules/standards dichotomy has become a …
Nfib V. Sebelius And The Transformation Of The Taxing Power, Barry Cushman
Nfib V. Sebelius And The Transformation Of The Taxing Power, Barry Cushman
Barry Cushman
In National Federation of Independent Business v. Sebelius, Chief Justice Roberts wrote for a majority of five Justices in holding that the “shared responsibility payment” required by the Patient Protection and Affordable Care Act (“ACA”) constituted an imposition of a “tax” rather than a “penalty.” Thus, even though the Chief Justice and four other Justices had concluded that the provision was not a legitimate exercise of the commerce power, the Court held that it was a valid exercise of the taxing power. The origin of the distinction between taxes and penalties in taxing power jurisprudence is found in the 1922 …
Strange Bedfellows, Jeffrey Schoenblum
Strange Bedfellows, Jeffrey Schoenblum
Vanderbilt Law School Faculty Publications
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment income of 3.8 percent, and some state income tax rates exceeding 9 percent, taxpayers in the highest brackets have been seeking to develop strategies to lessen the tax burden. One strategy that has been receiving increased attention is the use of a highly specialized trust known as the NING, a Nevada incomplete gift nongrantor trust, which eliminates state income taxation of investment income altogether without generating additional federal income or transfer taxes. A major obstacle standing in the way of accomplishing this objective, however, …
The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti
The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti
Articles
Following the Supreme Court’s decision in United States v. Windsor, many seem to believe that the fight for marriage equality at the federal level is over and that any remaining work in this area is at the state level. Belying this conventional wisdom, this essay continues my work plumbing the gap between the promise of Windsor and the reality that heteronormativity has been one of the core building blocks of our federal tax system. Eradicating embedded heteronormativity will take far more than a single court decision (or even revenue ruling); it will take years of work uncovering the subtle …
Why Wynne Worries Me, Edward A. Zelinsky