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The Negative Capital Account Maze, Walter D. Schwidetzky 2017 University of Baltimore School of Law

The Negative Capital Account Maze, Walter D. Schwidetzky

All Faculty Scholarship

Outside Hubert I and Hubert II, there has been little discussion of negative capital accounts in the tax context and almost no discussion in the nontax context. Nontax law, however, is critically important. This report provides an integrated discussion of the application of tax and nontax law to negative capital accounts.

One of the challenges in writing this report is that it requires a discussion of both the at-risk rules of section 465 and the debt allocation rules of section 752. Complex issues involving sections 465 and 752 and their interaction are worthy of their own articles. Indeed, others have ...


Difficult Definitional Problems In Tax Administration: Religion And Race, Jerome Kurtz 2017 St. John's University School of Law

Difficult Definitional Problems In Tax Administration: Religion And Race, Jerome Kurtz

The Catholic Lawyer

No abstract provided.


Why The Charitable Deduction For Gifts To Educational Endowments Should Be Repealed, Herwig Schlunk 2017 University of Miami Law School

Why The Charitable Deduction For Gifts To Educational Endowments Should Be Repealed, Herwig Schlunk

University of Miami Law Review

No abstract provided.


The Sermon On The Mountain Of Cash: How To Curtail The Prosperity Scheme And Prevent Opportunists From “Preying” On Vulnerable Parishioners, Jacob M. Bass 2017 Boston College Law School

The Sermon On The Mountain Of Cash: How To Curtail The Prosperity Scheme And Prevent Opportunists From “Preying” On Vulnerable Parishioners, Jacob M. Bass

Boston College Journal of Law & Social Justice

Many televangelists in the United States preach the “prosperity gospel,” a doctrine which teaches that a religiously faithful person who continually donates money to church ministries can expect God to grant material improvements to their finances, health, and relationships. Americans who participate in prosperity gospel churches often donate thousands of dollars to these churches, despite their difficulty financing such large donations and the lack of the promised material improvement to their lives. Televangelists who preach the prosperity gospel secretly use these donations to finance their extravagant lifestyles, instead of using the funds to support the faithful masses who continue to ...


Panel Discussion On Unrelated Business Income Tax, Robert M. Spevack, Charles M. Whelan, S.J., George E. Reed 2017 St. John's University School of Law

Panel Discussion On Unrelated Business Income Tax, Robert M. Spevack, Charles M. Whelan, S.J., George E. Reed

The Catholic Lawyer

No abstract provided.


Exemptions From Unrelated Business Tax - Rental Income, George E. Reed 2017 St. John's University School of Law

Exemptions From Unrelated Business Tax - Rental Income, George E. Reed

The Catholic Lawyer

No abstract provided.


Taxation Of Advertising Income Of Exempt Organizations' Publications, Robert M. Spevack 2017 St. John's University School of Law

Taxation Of Advertising Income Of Exempt Organizations' Publications, Robert M. Spevack

The Catholic Lawyer

No abstract provided.


Application Of Unrelated Business Income Tax To Churches, John S. Nolan 2017 St. John's University School of Law

Application Of Unrelated Business Income Tax To Churches, John S. Nolan

The Catholic Lawyer

No abstract provided.


In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker 2017 Seattle University School of Law

In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker

Seattle University Law Review

A startup’s path to self-sustaining profitability is risky and hard, and most do not make it. Venture capital (VC) investors try to improve these odds with contractual terms that focus and sharpen employees’ incentives to pursue gold. If the employees and investors expect the startup to balance the goal of profitability with another goal—the goal of good—the risks are likely to both grow and multiply. They grow to the extent that profits are threatened, and they multiply to the extent that balancing competing goals adds a dimension to the incentive problem. In this Article, we explore contracting ...


Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok 2017 Seattle University School of Law

Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok

Seattle University Law Review

In this Article we discuss how U.S. entity law has evolved in recent decades so that (i) limited liability has become available to the owners of any form of business organization, and (ii) all forms of business organizations are now seen as having the status of entities separate from their owners. Those changes have occurred without significant consideration of their consequences or what they mean for the public policies underlying entity law. At the same time, there is an increasing awareness by businesses that promotion of social benefits and/or reduction of externalities is in the firm’s best ...


Perspectives - Jonathan Denham And Paul Wolf Of Denham Wolf Real Estate Services, James Hagy, Kelly Padden 2017 New York Law School

Perspectives - Jonathan Denham And Paul Wolf Of Denham Wolf Real Estate Services, James Hagy, Kelly Padden

Rooftops Project

In a conversation with Kelly Padden and Professor James Hagy of The Rooftops Project, Jon Denham and Paul Wolf reflect on their experiences with not-for-profit projects across mission types to draw lessons about creativity in locating and securing permanent space in one of the world’s most expensive real estate markets.


Perspectives - David Samuels And Themes Karalis Of Duval & Stachenfeld Llp, James Hagy, Jordan Moss 2017 New York Law School

Perspectives - David Samuels And Themes Karalis Of Duval & Stachenfeld Llp, James Hagy, Jordan Moss

Rooftops Project

Federal and state law can impose compliance requirements affecting both disposing of and transacting in real estate by not-for-profit organizations. In a dialogue with The Rooftop Project’s Jordan Moss and Professor James Hagy, David Samuels and Themes Karalis of the law firm Duval & Stachenfeld illustrate situations, including some unique to New York law and regulation, in which compliance and care are warranted.


Profiles - Rosie's Theater Kids, James Hagy, Frank Loffreno 2017 New York Law School

Profiles - Rosie's Theater Kids, James Hagy, Frank Loffreno

Rooftops Project

What started out as a single dance and song class in a borrowed New York City public school lunchroom has evolved into programming that touches the lives of students across all five New York City boroughs in a dedicated building near the heart of the Broadway theater district. The Rooftops Project’s Frank Loffreno and Professor James Hagy visit with Rosie’s Theater Kids cofounder and Artistic and Executive Director Lori Klinger and Director of Advancement Lindsay Miserandino at the Maravel Arts Center in New York’s Midtown West neighborhood.


Profiles - The Sammons Center, James Hagy, Brenda Alejo 2017 New York Law School

Profiles - The Sammons Center, James Hagy, Brenda Alejo

Rooftops Project

A historic but disused water pumping station, sited between active freeways, became an early and enduringly successful innovator in mission-centered notfor- profit supportive space for the arts. Brenda Alejo and Professor James Hagy of The Rooftops Project talk with Joanna St. Angelo, Executive Director of the Sammons Center for the Arts in Dallas, Texas.


Perspectives - Bms Building Management Systems, James Hagy, Frank Loffreno 2017 New York Law School

Perspectives - Bms Building Management Systems, James Hagy, Frank Loffreno

Rooftops Project

How can not-for-profit organizations better prepare themselves to launch and sustain effective relationships with their outside janitorial, security, and maintenance service providers? Mike Doherty, President and CEO of BMS Building Management Services, and members of his New York City team consider these themes with Frank Loffreno and Professor James Hagy of The Rooftops Project.


Perspectives - 120 Wall Street, James Hagy, Allison Snyder 2017 New York Law School

Perspectives - 120 Wall Street, James Hagy, Allison Snyder

Rooftops Project

Through a decades-long collaboration with the city and state, not-for-profit tenants occupy office space in a landmarked structure in the heart of Wall Street with the unusual advantage of no real estate taxes. The Rooftop Project’s Alison Snyder and Professor James Hagy interview Jeremy Moss and Camille McGratty of Silverstein Properties at the iconic 120 Wall Street building in lower Manhattan.


Profiles - Barrier Free Living, James Hagy, Christopher Whalen 2017 New York Law School

Profiles - Barrier Free Living, James Hagy, Christopher Whalen

Rooftops Project

What if you were homeless, a victim of domestic violence, and perhaps were also struggling with physical or mental disabilities? Where would you go? Christopher Whalen and Professor James Hagy of The Rooftops Project visit with Paul Feuerstein, founder, President, and CEO of Barrier Free Living, which has served these needs in New York City through a unique program established almost 40 years ago.


Nobody’S Stock Compares To Your Own: How Treasury Can Revive Stock Compensation In Cost-Sharing Agreements, Tyler Johnson 2017 Northwestern University School of Law

Nobody’S Stock Compares To Your Own: How Treasury Can Revive Stock Compensation In Cost-Sharing Agreements, Tyler Johnson

Northwestern University Law Review

In Altera Corp. v. Commissioner, the United States Tax Court invalidated a 2003 Treasury Regulation for failing to meet State Farm’s reasoned decisionmaking standard under the Administrative Procedure Act (APA). Invalidating this specific regulation eliminates one of the federal government’s latest attempts to limit income tax avoidance by some of the world’s largest and wealthiest corporations in the murky world of transfer pricing. This Note demonstrates that the Tax Court’s ruling must be limited to its specific APA holding and argues that Treasury may enact a similar regulation under the existing statutory and regulatory framework of ...


Tax-Supported Abortions: The Legal Issues, Eugene J. Schulte 2017 St. John's University School of Law

Tax-Supported Abortions: The Legal Issues, Eugene J. Schulte

The Catholic Lawyer

No abstract provided.


Utilitarianism And Wealth Transfer Taxation, Jennifer Bird-Pollan 2017 University of Kentucky

Utilitarianism And Wealth Transfer Taxation, Jennifer Bird-Pollan

Arkansas Law Review

This article is the third in a series examining the continued relevance and philosophical legitimacy of the United States wealth transfer tax system from within a particular philosophical perspective. The article examines the utilitarianism of John Stuart Mill and his philosophical progeny and distinguishes the philosophical approach of utilitarianism from contemporary welfare economics, primarily on the basis of the concept of “utility” in each approach. After explicating the utilitarian criteria for ethical action, the article goes on to think through what Mill’s utilitarianism says about the taxation of wealth and wealth transfers, the United States federal wealth transfer tax ...


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