Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Internal Revenue Code (6)
- Divorce (3)
- Gross income (2)
- Internal revenue code (2)
- Personal injury (2)
-
- Statutory interpretation (2)
- Tax code (2)
- Tax court (2)
- Taxable (2)
- Taxes (2)
- Taxpayer (2)
- Ad valorem (1)
- Alternate payee (1)
- Aquilino v. United States (1)
- Award (1)
- Backpay (1)
- Benfit (1)
- Case law (1)
- Champertous agreement (1)
- Champerty (1)
- Charitable contributions (1)
- Child support (1)
- Civil procedure; taxpayer refund of improperly collected tax; 1991 Arkansas corporate taxing scale; taxpayer class action suits; State's right to sovereign immunity; Arkansas tax refund procedure; Arkansas requirements for maintaining class action suit; Rule 23; determination based on statutory construction; determination based on principles governing class action suits; "test case" approach; prospectivity doctrine; (1)
- Compensation (1)
- Compensatory damages (1)
- Constitutional law; state taxation of interstate commerce; use taxes mail-order business; no physical presence in the taxing state; (1)
- Constitutional law; taxation; intramedia differential tax scheme; sales tax on cable television services; (1)
- Constitutional law; taxation; school levy; constitutional violation; tax levy; state constitutions; (1)
- Constitutional rights (1)
- Contingency fees (1)
- Publication Year
- Publication Type
Articles 1 - 22 of 22
Full-Text Articles in Law
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Faculty Scholarship
Contingency fee agreements between local tax assessors and contract auditors on the one hand, and property owners and private tax consultants on the other, create perverse financial incentives that undermine the integrity of state and local tax administration. When local governments engage outside auditors to identify undervalued or escaped taxable property, the practice raises serious due process and ethical concerns. As a matter of policy, diverting a share of property tax revenue to private third parties in consideration for outsourced tax assessment services undermines public accountability and reduces net property tax revenue for local government services. And when states allow …
Level Five Philanthropy: Designing A Plan For Strategic, Effective, Efficient Giving, James Edward Harris
Level Five Philanthropy: Designing A Plan For Strategic, Effective, Efficient Giving, James Edward Harris
University of Arkansas at Little Rock Law Review
No abstract provided.
Racial Equality In The Twenty-First Century: What's Tax Policy Got To Do With It?, Dorothy A. Brown
Racial Equality In The Twenty-First Century: What's Tax Policy Got To Do With It?, Dorothy A. Brown
University of Arkansas at Little Rock Law Review
No abstract provided.
Setting An Agenda For The Study Of Tax And Black Culture, Beverly Moran
Setting An Agenda For The Study Of Tax And Black Culture, Beverly Moran
University of Arkansas at Little Rock Law Review
No abstract provided.
Civil Procedure—The End Of The Class Action In Multi-Taxpayer Litigation Seeking Refunds Of State Taxes. Acw Inc. V. Weiss, 329 Ark. 302, 947 S.W.2d 770 (1997)., Joey Nichols
University of Arkansas at Little Rock Law Review
No abstract provided.
Current Issues Of Federal Tax Policy, Bernard Wolfman
Current Issues Of Federal Tax Policy, Bernard Wolfman
University of Arkansas at Little Rock Law Review
No abstract provided.
Federal Income Tax—26 U.S.C. § 280a(C)(1)(A)—The Self-Employed Taxpayer's Dashed Hopes Of A Home Office Deduction. Commissioner V. Soliman, 113 S. Ct. 701 (1993)., Jeannie L. Denniston
Federal Income Tax—26 U.S.C. § 280a(C)(1)(A)—The Self-Employed Taxpayer's Dashed Hopes Of A Home Office Deduction. Commissioner V. Soliman, 113 S. Ct. 701 (1993)., Jeannie L. Denniston
University of Arkansas at Little Rock Law Review
No abstract provided.
Constitutional Law—State Taxation Of Interstate Commerce—Use Taxes On Mail-Order Business With No Physical Presence In The Taxing State. Quill Corp. V. North Dakota., Emily Sneddon
University of Arkansas at Little Rock Law Review
No abstract provided.
Is An Employment-Discrimination Award Taxable?, L. Scott Stafford
Is An Employment-Discrimination Award Taxable?, L. Scott Stafford
Faculty Scholarship
No abstract provided.
Constitutional Law—Taxation—Intramedia Differential Tax Scheme Upheld. Leather V. Medlock, 111 S. Ct. 1438 (1991)., John W. Campbell
Constitutional Law—Taxation—Intramedia Differential Tax Scheme Upheld. Leather V. Medlock, 111 S. Ct. 1438 (1991)., John W. Campbell
University of Arkansas at Little Rock Law Review
No abstract provided.
Federal Income Taxation—Willfulness Need Be Only Subjectively Reasonable—Does The Government Now Face An Impossible Burden Of Proof? Cheek V. United States, 111 S. Ct. 604 (1991)., Janet Hanna
University of Arkansas at Little Rock Law Review
No abstract provided.
Constitutional Law—Taxation—Federal Court May Order School District To Increase Tax Levy Beyond Limits Of State Constitution In Order To Amend Constitutional Violation. Missouri V. Jenkins, 110 S. Ct. 1651 (1990)., Grant E. Fortson
University of Arkansas at Little Rock Law Review
No abstract provided.
The Innocent Spouse Provision Under Section 6013(E) Of The Internal Revenue Code: Relief Or Refuse, Michael F. Lax
The Innocent Spouse Provision Under Section 6013(E) Of The Internal Revenue Code: Relief Or Refuse, Michael F. Lax
University of Arkansas at Little Rock Law Review
No abstract provided.
Section 752(C): The Other Issue In Tufts V. Commissioner, L. Scott Stafford
Section 752(C): The Other Issue In Tufts V. Commissioner, L. Scott Stafford
Faculty Scholarship
No abstract provided.
No Pain—No Gain—Should Personal Injury Damages Keep Their Tax Exempt Status, Douglas K. Chapman
No Pain—No Gain—Should Personal Injury Damages Keep Their Tax Exempt Status, Douglas K. Chapman
University of Arkansas at Little Rock Law Review
No abstract provided.
Qualified Domestic Relations Orders, Craig Westbrook
Qualified Domestic Relations Orders, Craig Westbrook
University of Arkansas at Little Rock Law Review
No abstract provided.
Modification Of Divorce Decrees By Virtue Of The 1984 Tax Amendments Relating To Dependency Exemptions, Roger M. Baron
Modification Of Divorce Decrees By Virtue Of The 1984 Tax Amendments Relating To Dependency Exemptions, Roger M. Baron
University of Arkansas at Little Rock Law Review
No abstract provided.
Federal Tax Liens—I.R.S. May Levy Upon The Entire Balance Of A Joint Bank Account When Delinquent Codepositor Has Right Of Withdrawal, David A. Smith
Federal Tax Liens—I.R.S. May Levy Upon The Entire Balance Of A Joint Bank Account When Delinquent Codepositor Has Right Of Withdrawal, David A. Smith
University of Arkansas at Little Rock Law Review
No abstract provided.
Federal Tax Lien—Forced Sale Of The Homestead Interest Of A Non-Delinquent Spouse, Allen C. Dobson
Federal Tax Lien—Forced Sale Of The Homestead Interest Of A Non-Delinquent Spouse, Allen C. Dobson
University of Arkansas at Little Rock Law Review
No abstract provided.
Taxation - Brother-Sister Controlled Corporations - Treasury Regulation Section 1.1563(A)(3) Invalidated, Nancy Heydemann
Taxation - Brother-Sister Controlled Corporations - Treasury Regulation Section 1.1563(A)(3) Invalidated, Nancy Heydemann
University of Arkansas at Little Rock Law Review
No abstract provided.
Comment: The Federal Tax Consequences Of Life Insurance In Estate Planning, John B. Peace
Comment: The Federal Tax Consequences Of Life Insurance In Estate Planning, John B. Peace
University of Arkansas at Little Rock Law Review
No abstract provided.
An Approach To Income Tax Simplification, Fred W. Peel
An Approach To Income Tax Simplification, Fred W. Peel
University of Arkansas at Little Rock Law Review
No abstract provided.