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Articles 1 - 30 of 33

Full-Text Articles in Law

Lawmakers And Economic Othering, Edward W. De Barbieri Jan 2024

Lawmakers And Economic Othering, Edward W. De Barbieri

Oklahoma Law Review

No abstract provided.


The Nation’S Transfer Tax Regime And The Tax Gap, Jay A. Soled Jan 2024

The Nation’S Transfer Tax Regime And The Tax Gap, Jay A. Soled

Oklahoma Law Review

No abstract provided.


Calculating “Income” For Domestic Support Obligations In The Wake Of The Covid-19 Pandemic, Kimberly S. Krieg, Stephanie L. Tang Jan 2022

Calculating “Income” For Domestic Support Obligations In The Wake Of The Covid-19 Pandemic, Kimberly S. Krieg, Stephanie L. Tang

Oklahoma Law Review

No abstract provided.


Taxation Of Tort Damages, Patricia A. Cain Jan 2022

Taxation Of Tort Damages, Patricia A. Cain

Oklahoma Law Review

No abstract provided.


Making A Life’S Work, Roberta F. Mann Jan 2022

Making A Life’S Work, Roberta F. Mann

Oklahoma Law Review

No abstract provided.


Money, Money, Money: Revenue Is Funny In A Mcgirt World, Amy Oltmanns Jan 2022

Money, Money, Money: Revenue Is Funny In A Mcgirt World, Amy Oltmanns

Oklahoma Law Review

No abstract provided.


Changing The Face Of College Sports One Tax Return At A Time, Kathryn Kisska-Schulze, Adam Epstein Jan 2021

Changing The Face Of College Sports One Tax Return At A Time, Kathryn Kisska-Schulze, Adam Epstein

Oklahoma Law Review

No abstract provided.


The Threshold Question: Oklahoma’S Taxing Task After South Dakota V. Wayfair, Jonathan Rogers Jan 2020

The Threshold Question: Oklahoma’S Taxing Task After South Dakota V. Wayfair, Jonathan Rogers

Oklahoma Law Review

No abstract provided.


Let My Arm Be Broken Off At The Elbow, Chad J. Pomeroy Jan 2019

Let My Arm Be Broken Off At The Elbow, Chad J. Pomeroy

Oklahoma Law Review

No abstract provided.


Retrenchment, Temporary-Effect Legislation, And The Home Mortgage Interest Deduction, Victoria J. Haneman Jan 2019

Retrenchment, Temporary-Effect Legislation, And The Home Mortgage Interest Deduction, Victoria J. Haneman

Oklahoma Law Review

No abstract provided.


How To Raise Money: State Question 640, Revenue Bills, And The Oklahoma Supreme Court, Paul Anthony Tortorici Jan 2019

How To Raise Money: State Question 640, Revenue Bills, And The Oklahoma Supreme Court, Paul Anthony Tortorici

Oklahoma Law Review

No abstract provided.


Taxation Of Gamblers: The House Always Wins, Christine Manolakas Jan 2018

Taxation Of Gamblers: The House Always Wins, Christine Manolakas

Oklahoma Law Review

No abstract provided.


Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett Jan 2018

Improving Tax Rules By Means-Testing: Bridging Wealth Inequality And “Ability To Pay”, James M. Puckett

Oklahoma Law Review

No abstract provided.


Making Plaintiffs Whole: A Tax Problem Of Interest, William E. Foster Jan 2012

Making Plaintiffs Whole: A Tax Problem Of Interest, William E. Foster

Oklahoma Law Review

This article illustrates the dramatic tax impact of interest awards in otherwise non-taxable litigation recoveries and proposes two alternative legislative solutions for the over-taxing of plaintiffs in these cases. While plaintiffs who recover personal injury awards typically receive favorable tax treatment, those who receive interest on such awards are taxed on the interest and often are not able to utilize deductions for attorney’s fees and other costs paid to obtain the award. Further, the attorney’s portion of the recovery in a contingency fee arrangement will be included in the plaintiff’s gross income. The result is that the plaintiff recovers less …


When Canons Go To War In Indian Country, Guess Who Wins? Barrett V. United States: Tax Canons And Canons Of Construction In The Federal Taxation Of American Indians, John Lentz Jan 2010

When Canons Go To War In Indian Country, Guess Who Wins? Barrett V. United States: Tax Canons And Canons Of Construction In The Federal Taxation Of American Indians, John Lentz

American Indian Law Review

No abstract provided.


Human Capital And Transfer Taxation, Kerry A. Ryan Jan 2010

Human Capital And Transfer Taxation, Kerry A. Ryan

Oklahoma Law Review

No abstract provided.


Strict Liability And Tax Penalties, William A. Drennan Jan 2009

Strict Liability And Tax Penalties, William A. Drennan

Oklahoma Law Review

No abstract provided.


The Patent Office Is Promoting Shocking New Tax Loopholes—Should The Empire Strike Back?, William A. Drennan Jan 2007

The Patent Office Is Promoting Shocking New Tax Loopholes—Should The Empire Strike Back?, William A. Drennan

Oklahoma Law Review

No abstract provided.


Making America Work: Alfred P. Murrah Professorship Inaugural Lecture, Jonathan B. Forman Jan 2007

Making America Work: Alfred P. Murrah Professorship Inaugural Lecture, Jonathan B. Forman

Oklahoma Law Review

No abstract provided.


Meet The New Test, Same As The Old Test: In Re Spearing Tool’S Rejection Of The Revised Article 9 Rules Means Secured Creditors Will Get Fooled Again, Joshua L. Edwards Jan 2006

Meet The New Test, Same As The Old Test: In Re Spearing Tool’S Rejection Of The Revised Article 9 Rules Means Secured Creditors Will Get Fooled Again, Joshua L. Edwards

Oklahoma Law Review

No abstract provided.


Property Law: The Uniform Conservation Easements Act: An Attorney's Guide For The Oklahoma Landowner, Erin Mcdaniel Jan 2002

Property Law: The Uniform Conservation Easements Act: An Attorney's Guide For The Oklahoma Landowner, Erin Mcdaniel

Oklahoma Law Review

No abstract provided.


Income Tax: Kenseth V. Commissioner: The Assignment Of Income Doctrine And Its Misapplication To Contingent Attorney's Fees, Aubree Helvey Jan 2001

Income Tax: Kenseth V. Commissioner: The Assignment Of Income Doctrine And Its Misapplication To Contingent Attorney's Fees, Aubree Helvey

Oklahoma Law Review

No abstract provided.


The Return Of The White Buffalo: Taxation Issues Facing American Indian Tribes Conducting Gambling Enterprises On Tribal Lands, Jose J. Monsivais Jan 1996

The Return Of The White Buffalo: Taxation Issues Facing American Indian Tribes Conducting Gambling Enterprises On Tribal Lands, Jose J. Monsivais

American Indian Law Review

No abstract provided.


Hyperlexis And The Loophole, Walter D. Schwidetzky Jan 1996

Hyperlexis And The Loophole, Walter D. Schwidetzky

Oklahoma Law Review

No abstract provided.


Protecting Tribal Sovereignty: Why States Should Not Be Able To Tax Contractors Hired By The Bia To Construct Reservation Projects For Tribes: Blaze Construction Co. V. New Mexico Taxation And Revenue Department: A Case Study, Richard J. Ansson Jr. Jan 1996

Protecting Tribal Sovereignty: Why States Should Not Be Able To Tax Contractors Hired By The Bia To Construct Reservation Projects For Tribes: Blaze Construction Co. V. New Mexico Taxation And Revenue Department: A Case Study, Richard J. Ansson Jr.

American Indian Law Review

No abstract provided.


The Irs Plows New Ground In The Tax Treatment Of Land Cleanup Costs, Roy Whitehead, Pam Spikes, Brenda Yelvington Jan 1995

The Irs Plows New Ground In The Tax Treatment Of Land Cleanup Costs, Roy Whitehead, Pam Spikes, Brenda Yelvington

Oklahoma Law Review

No abstract provided.


How To Reduce The Compliance Burden Of The Earned Income Credit On Low-Income Workers And On The Internal Revenue Service, Jonathan Barry Forman Jan 1995

How To Reduce The Compliance Burden Of The Earned Income Credit On Low-Income Workers And On The Internal Revenue Service, Jonathan Barry Forman

Oklahoma Law Review

No abstract provided.


The Federal Courts Of Appeals' Use Of State Court Decisions In Tax Cases: "Proper Regard" Means "No Regard", Paul L. Caron Jan 1993

The Federal Courts Of Appeals' Use Of State Court Decisions In Tax Cases: "Proper Regard" Means "No Regard", Paul L. Caron

Oklahoma Law Review

No abstract provided.


Judicially-Suggested Harassment Of Indian Tribes: The Potawatomis Revisit Moe And Colville, Michael Minnis Jan 1991

Judicially-Suggested Harassment Of Indian Tribes: The Potawatomis Revisit Moe And Colville, Michael Minnis

American Indian Law Review

No abstract provided.


Oil And Gas: Should The Cost Of Transporting Oil Be Deducted In The Computation Of Gross Value For Oklahoma's Gross Production Tax, Lawrence Fleishman Jan 1989

Oil And Gas: Should The Cost Of Transporting Oil Be Deducted In The Computation Of Gross Value For Oklahoma's Gross Production Tax, Lawrence Fleishman

Oklahoma Law Review

No abstract provided.