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Articles 31 - 36 of 36
Full-Text Articles in Law
Form, Substance, And Section 1041, Deborah A. Geier
Form, Substance, And Section 1041, Deborah A. Geier
Law Faculty Articles and Essays
The article reviews recent cases and rulings dealing with the interplay of section 1041 with both (1) the assignment of income doctrine in the deferred compensation context and (2) the substance over form doctrine in the context of redemptions of closely held stock. The author argues that such doctrines, which attempt to avoid improper shifting of income between taxpayers, are inappropriate in the context of section 1041 transfers in light of the history and goals of that section. She believes that final regulations adopted under section 1041 should ensure that the form of transfers or redemptions negotiated by the parties …
Commentary: Textualism And Tax Cases, Deborah A. Geier
Commentary: Textualism And Tax Cases, Deborah A. Geier
Law Faculty Articles and Essays
This 1993 article uses tax cases to explore the rhetoric surrounding "textualism" in statutory interpretation.
Tufts And The Evolution Of Debt-Discharge Theory, Deborah A. Geier
Tufts And The Evolution Of Debt-Discharge Theory, Deborah A. Geier
Law Faculty Articles and Essays
This 1992 article first explores how the concept of - 61(a)(12) debt-discharge income evolved over time from a "balance sheet improvement" rationale to one recognizing that what is properly measured under - 61(a)(12) is the prior receipt that would have been a wealth accession at that time if not for the absolute obligation to repay (without regard to balance sheet consequences). The article then goes on to explore how the Supreme Court created unnecessary mischief in Tufts v. Commissioner, 461 U.S. 300 (1983), by failing to recognize the critical differences between - 1001 "gain" or "loss" and - 61(a)(12) debt-discharge …
The Tax Court, Article Iii, And The Proposal Advanced By The Federal Courts Study Committee: A Study In Applied Constitutional Theory, Deborah A. Geier
The Tax Court, Article Iii, And The Proposal Advanced By The Federal Courts Study Committee: A Study In Applied Constitutional Theory, Deborah A. Geier
Law Faculty Articles and Essays
Spurred by the report issued by the Federal Courts Study Committee, this article explores the constitutionality of the Tax Court as an Article I court.
The Emasculated Role Of Judicial Precedent In The Tax Court And Internal Revenue Service, Deborah A. Geier
The Emasculated Role Of Judicial Precedent In The Tax Court And Internal Revenue Service, Deborah A. Geier
Law Faculty Articles and Essays
This article examines the Tax Court and the Internal Revenue Service. Part I discusses the structural and decision-making evolution of the Tax Court as well as the most common recommendation for change--the creation of a National Court of Tax Appeals. Part II examines the nonacquiescence practice of the Internal Revenue Service and the current state of the law with respect to intracircuit nonacquiescence. The article concludes that an expanded concept of stare decisis can alleviate many of the problems without the massive structural change entailed in the creation of a National Court of Tax Appeals.
War Tax Refusal: Some Code Problems, William Tabac
War Tax Refusal: Some Code Problems, William Tabac
Law Faculty Articles and Essays
Throughout our history, many individuals and groups have employed tax refusal to make their points. Frustration with government policies and cynicism about the leaders who create them are driving more and more Americans toward radical forms of dissent. Civil disobedience is on the increase and struggling for status among protestors. So far attacks against the "establishment," its mores and property, have alternated between passive law breaking, such as tax and draft refusal, to the increasingly commonplace destruction of that which the protestors detests. But the mix is not equal, and this is demonstrated dramatically in the case of tax refusal. …