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Articles 1 - 5 of 5
Full-Text Articles in Tax Law
Privacy In Taxation, Michael Hatfield
Privacy In Taxation, Michael Hatfield
Florida State University Law Review
No abstract provided.
"Gifts, Gafts And Gefts" – The Income Tax Definition And Treatment Of Private And Charitable "Gifts" And A Principled Policy Justification For The Exclusion Of Gifts From Income, Jeffrey H. Kahn, Douglas A. Kahn
"Gifts, Gafts And Gefts" – The Income Tax Definition And Treatment Of Private And Charitable "Gifts" And A Principled Policy Justification For The Exclusion Of Gifts From Income, Jeffrey H. Kahn, Douglas A. Kahn
Scholarly Publications
No abstract provided.
Why Craft Isn't Scary, Steve R. Johnson
Why Craft Isn't Scary, Steve R. Johnson
Scholarly Publications
In April 2002, the Supreme Court of the United States decided United States v. Craft. The Court held that the federal tax lien attaches to a tax-debtor spouse’s interest in property held in tenancy by the entirety even when the other spouse does not owe tax and state law provides that entireties property and interests cannot be reached by separate creditors of only one spouse.
Craft was correctly decided. The older, contrary view that Craft displaced was fundamentally at odds with federal tax collection analysis as laid out by the Court. In addition, the old view invited tax abuse and …
Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come, Steve R. Johnson
Tax Advisor-Client Privilege: An Idea Whose Time Should Never Come, Steve R. Johnson
Scholarly Publications
No abstract provided.
Carryover Basis Rules For Inherited Property, Robert S. Hightower
Carryover Basis Rules For Inherited Property, Robert S. Hightower
Florida State University Law Review
No abstract provided.