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Tax Law

University of Arkansas at Little Rock William H. Bowen School of Law

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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 Jan 2014

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 Oct 2003

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 Jul 1999

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 Jul 1999

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 Oct 1998

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 Jul 1994

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 Jul 1993

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 Jan 1993

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 Jan 1992

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 Oct 1991

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 Oct 1990

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 Jan 1990

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 Jan 1989

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 Jan 1989

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 Jul 1986

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 Jul 1986

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 Oct 1985

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 Jul 1985

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 Apr 1984

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 Apr 1981

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 Apr 1978

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 Apr 1978

An Approach To Income Tax Simplification, Fred W. Peel

University of Arkansas at Little Rock Law Review

No abstract provided.