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Articles 1 - 30 of 138
Full-Text Articles in Law
A Comparative Assessment Of Eu, Uk, French, Australian And Japanese Responses To Auditor Independence: The Case Of Non-Audit Tax Services, Richard Thompson Ainsworth
A Comparative Assessment Of Eu, Uk, French, Australian And Japanese Responses To Auditor Independence: The Case Of Non-Audit Tax Services, Richard Thompson Ainsworth
Faculty Scholarship
Auditor independence was a global concern of financial regulators in the 1990's. Some observers saw this in a positive light, a natural development. Adjusting auditor independence rules was a manifestation of global convergence in corporate governance structures. New rules, especially rules leaning toward a harmonized system were welcome.
There was a more sobering view. This view held that global regulators were less concerned with convergence than they were with a sense of impending disaster. Things had gone too far. Significant, maybe even radical change was needed. The independence of corporate auditors had eroded; trust had been fundamentally compromised in the …
The Collection Due Process Rights: A Misstep Or A Step In The Right Direction?, Leslie Book
The Collection Due Process Rights: A Misstep Or A Step In The Right Direction?, Leslie Book
Working Paper Series
This article defends one of the more controversial parts of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98) the collection due process (CDP) provisions. CDP gives taxpayers the right to independent administrative and judicial review of IRS decisions to use its awesome administrative collection powers, powers that have long made the IRS a feared creditor.
Prior to CDP’s enactment, the IRS had the power to collect taxes from taxpayers without judicial review of administrative collection determinations. This power, atypical for creditors which often must get judicial approval for summary collection action, led many observers to …
Regulatory Taxings, Eduardo M. Peñalver
Regulatory Taxings, Eduardo M. Peñalver
Cornell Law Faculty Publications
The tension between the Supreme Court's expansive reading of the Takings Clause and the state's virtually limitless power to tax has been repeatedly noted, but has received little systematic exploration. Although some scholars, most notably Richard Epstein, have used the tension between takings law and taxes to argue against the legitimacy of taxation as it is presently practiced, such an approach has failed to gain a significant following. Instead, the broad legal consensus is that legislatures effectively have unlimited authority to impose tax burdens. Nevertheless, this Article demonstrates that every attempt to formulate a "Reconciling Theory," a theory that would …
Further Thoughts On Kanter And Ballard, Steve R. Johnson
Further Thoughts On Kanter And Ballard, Steve R. Johnson
Scholarly Publications
On December 7, 2004, the Supreme Court will hear oral arguments in the consolidated Kanter and Ballard cases. The Tax Court had substantially upheld the IRS’s determinations of large deficiencies and fraud penalties against several taxpayers. The taxpayers argued in part that the Tax Court's application of its Rule 183 violated both due process and applicable statutes. I disagreed with those arguments then, and I continue to do so now. On appeal, the taxpayers' challenges to Rule 183 were rejected by the Fifth, Seventh, and Eleventh Circuits. The decisions of those circuits are sound and should be affirmed.
Both an …
The Many Faces Of The Economic Substance's Two-Prong Test: Time For Reconciliation?, Yoram Keinan
The Many Faces Of The Economic Substance's Two-Prong Test: Time For Reconciliation?, Yoram Keinan
ExpressO
The fall of 2004 saw the occurrence of several important developments in relation to the ongoing debate on the application of the economic substance doctrine. It started with the issuance of the opinion in Long Term Capital Holding v. United States in the end of August, a case in which a District Court held that a transaction involving the contribution of stock with a built-in loss to a partnership lacked economic substance and had been entered into without any business purpose other than tax avoidance. The court upheld penalties assessed by the IRS despite the taxpayer’s argument that it obtained …
Strategic Philanthropy: Developing A Family Philanthropic Legacy, Samuel Davis Iii
Strategic Philanthropy: Developing A Family Philanthropic Legacy, Samuel Davis Iii
William & Mary Annual Tax Conference
No abstract provided.
Family Limited Partnership Update, Farhad Aghdami
Family Limited Partnership Update, Farhad Aghdami
William & Mary Annual Tax Conference
No abstract provided.
Non-Traditional Sources Of Capital For The Maturing Business
Non-Traditional Sources Of Capital For The Maturing Business
William & Mary Annual Tax Conference
No abstract provided.
Exit Strategies And Techniques For The Business Owner, Stephen L. Owen
Exit Strategies And Techniques For The Business Owner, Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
Capital Market Exits: Planning For Restricted And Control Securities, George F. Albright
Capital Market Exits: Planning For Restricted And Control Securities, George F. Albright
William & Mary Annual Tax Conference
No abstract provided.
Executive Compensation Planning For Privately-Held Businesses, Jeffrey R. Capwell
Executive Compensation Planning For Privately-Held Businesses, Jeffrey R. Capwell
William & Mary Annual Tax Conference
No abstract provided.
Business & Finance Issues With Traditional Finance And Capitalization
Business & Finance Issues With Traditional Finance And Capitalization
William & Mary Annual Tax Conference
No abstract provided.
Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii
Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii
William & Mary Annual Tax Conference
No abstract provided.
Taxation, Craig D. Bell
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
Estate Tax Repeal And The Budget Process, Karen C. Burke, Grayson M.P. Mccouch
University of San Diego Law and Economics Research Paper Series
This article examines the Bush Administration’s proposal, as part of its proposed fiscal year 2005 budget, to extend permanently the repeal of the federal estate tax. The article considers the budgetary impact of permanent estate tax repeal and discusses procedural impediments to use of the reconciliation process for permanent tax cuts. The article also notes the possibility of a durable compromise solution involving retention of the estate tax with lower rates and a higher exemption.
Does The Tax Law Discriminate Against The Majority Of American Children: The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education?, Lester B. Snyder
University of San Diego Law and Economics Research Paper Series
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business-by far the majority of American income-is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This article explores these tax broader (yet subtle) tax benefits and their impact on the majority of children …
Regulate, Don't Eliminate, 527s, Donald B. Tobin
Regulate, Don't Eliminate, 527s, Donald B. Tobin
Faculty Scholarship
No abstract provided.
Employment Discrimination Remedies And Tax Gross Ups, Gregg D. Polsky, Stephen F. Befort
Employment Discrimination Remedies And Tax Gross Ups, Gregg D. Polsky, Stephen F. Befort
Scholarly Works
This article considers whether a successful employment discrimination plaintiff may be entitled, under current law, to receive an augmented award (a gross up) to neutralize certain adverse federal income tax consequences. The question of whether such a gross up is allowed, the resolution of which can have drastic effects on litigants, has received almost no attention from practitioners, judges, and academics. Because of the potentially enormous impact of the alternative minimum tax (AMT) on discrimination lawsuit recoveries, however, the gross up issue is now beginning to appear in reported cases.
The three principal federal anti-discrimination statutes - Title VII, the …
Measuring The Effects Of Feminist Legal Research: Looking Critically At "Failure" And "Success", Lisa Philipps
Measuring The Effects Of Feminist Legal Research: Looking Critically At "Failure" And "Success", Lisa Philipps
Osgoode Hall Law Journal
No abstract provided.
Whose Public? Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Whose Public? Parochialism And Paternalism In State Charity Law Enforcement, Evelyn Brody
Indiana Law Journal
No abstract provided.
Feminism, Law, And Public Policy: Family Feuds And Taxing Times, Susan B. Boyd, Claire F. L. Young
Feminism, Law, And Public Policy: Family Feuds And Taxing Times, Susan B. Boyd, Claire F. L. Young
Osgoode Hall Law Journal
This article offers a retrospective analysis of feminist research on tax and family law and developments in these fields since the early 1980s. We identify the sometimes contradictory trends-both in legislation and in case law-that raise questions about the influence that feminist research has had on these areas of law. We then flag some ongoing challenges confronting feminists engaged in law reform efforts. Some common themes will emerge, but notable differences are also evident in the ways that feminist thought has played out in tax and family law.
The Deliberative Process Privilege, Robert D. Probasco, John Galotto, Michael Kearns, Richard Goldman
The Deliberative Process Privilege, Robert D. Probasco, John Galotto, Michael Kearns, Richard Goldman
Robert Probasco
No abstract provided.
Ancillary Joint Ventures And The Unanswered Questions After Revenue Ruling 2004-51, Gabriel O. Aitsebaomo
Ancillary Joint Ventures And The Unanswered Questions After Revenue Ruling 2004-51, Gabriel O. Aitsebaomo
ExpressO
Ever since the Internal Revenue Service (the "Service") issued Revenue Ruling 98-15… in which it emphasized "control" as a critical factor in determining whether a tax-exempt hospital that enters into a whole-hospital joint venture with a for-profit entity would continue to maintain its tax-exemption, practitioners and scholars alike have sought guidance from the Service regarding whether such "control" would also be required of an exempt organization that enters into an "ancillary joint venture" with a for-profit entity. In response, the Service issued Revenue Ruling 2004-51 on May 6, 2004.
… In Revenue Ruling 2004-51, the Service enunciated that a tax-exempt …
Race And Equality Across The Law School Curriculum: The Law Of Tax Exemption, David A. Brennen
Race And Equality Across The Law School Curriculum: The Law Of Tax Exemption, David A. Brennen
Scholarly Works
What is the relevance of race to tax law? The race issues are apparent when one studies a subject like constitutional law. The Constitution concerns itself explicitly with such matters as defining rights of citizenship, allocating powers of government, and determining rights with respect to property. Given the history of our country -- with slavery followed by periods of de jure and de facto racial discrimination -- these constitutional law matters obviously must have racial dimensions.
Tax law, however, does not generally concern itself explicitly with matters of race. Tax law is often thought of as completely race neutral in …
Will The Ninth Circuit Be Reversed In Banaitis V. Commissioner?, Richard Mason
Will The Ninth Circuit Be Reversed In Banaitis V. Commissioner?, Richard Mason
Nevada Law Journal
No abstract provided.
The Matthew Effect And Federal Taxation, Martin J. Mcmahon Jr.
The Matthew Effect And Federal Taxation, Martin J. Mcmahon Jr.
UF Law Faculty Publications
The “Matthew Effect” is a synonym for the well-known colloquialism, “the rich get richer and the poor get poorer.” This Article is about the Matthew Effect in the distribution of incomes in the United States and the failure of the federal tax system to address the problem. There has been a strong Matthew Effect in incomes in the United States over the past few decades, with an increasing concentration of income and wealth in the top one percent. Nevertheless, there has been a continuing trend of enacting disproportionately large tax cuts for those at the top of the income pyramid. …
Brief For Prof. Stephen B. Cohen, Pro Se, As Amicus Curiae Supporting Respondents, Commissioner Of Internal Revenue V. Banks, Nos. 03-892 & 03-907 (U.S. Aug. 16, 2004), Stephen B. Cohen
U.S. Supreme Court Briefs
No abstract provided.
Does The Tax Law Discriminate Against The Majority Of American Children? The Downside Of Our Progressive Rate Structure And Unbalanced Incentives For Higher Education, Lester B. Snyder
San Diego Law Review
Our graduate income tax structure provides an incentive to shift income to lower-bracket family members. However, some parents have much more latitude to shift income to their children than do others. Income derived from services and private business - by far the majority of American income - is less favored than income derived from publicly traded securities. The rationale given for this discrimination is that parents in services or private business, as opposed to those in securities, do not actually part with control of their property. This Article explores these tax broader (yet subtle) tax benefits and their impact on …
Criteria Of International Tax Policy, Herbert I. Lazerow
Criteria Of International Tax Policy, Herbert I. Lazerow
San Diego Law Review
Professor Joseph Sneed a generation ago developed seven macro-criteria for evaluating income tax changes. This Article asks whether those criteria are useful in the general field of international income tax. I conclude that Adequacy, Practicality, Equity, and Free Market Compatibility are important internationally, as is a new criterion, Balance-of-payments Enhancement, while the criteria of Reduced Economic Inequality, Stability and Political Order do not figure prominently in international tax.
Liking To Be In America: Puerto Rico's Quest For Difference In The United States, Ángel Oquendo
Liking To Be In America: Puerto Rico's Quest For Difference In The United States, Ángel Oquendo
Faculty Articles and Papers
No abstract provided.