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Full-Text Articles in Law
Op Ed: Loose Application Of Depreciation Doctrine, Deborah A. Geier
Op Ed: Loose Application Of Depreciation Doctrine, Deborah A. Geier
Law Faculty Articles and Essays
Deborah A. Geier responds to the interpretation of the capitalization doctrine by Andy A. Torosyan and Joseph M. Johnson.
Point & Counterpoint - Plaintiff's Attorney Fees And Costs, Deborah A. Geier
Point & Counterpoint - Plaintiff's Attorney Fees And Costs, Deborah A. Geier
Law Faculty Articles and Essays
Discusses a series of recent and controversial cases that raised the issue of how plaintiffs must treat attorney fees and costs that are paid out of otherwise includable settlement or litigation awards.
Some Meandering Thoughts On Plaintiffs And Their Attorneys' Fees And Costs, Deborah A. Geier
Some Meandering Thoughts On Plaintiffs And Their Attorneys' Fees And Costs, Deborah A. Geier
Law Faculty Articles and Essays
This article examines statutory interpretation in general and the common-law doctrines at issue in particular (the assignment-of-income doctrine as well as the doctrine first identified in the seminal case of Old Colony Trust). While the author believes that these plaintiffs ought--as a matter of policy and income tax theory--to escape taxation on the amounts paid to their attorneys, she belives that the issue is truly a " deduction" issue, not a "gross income" issue. The article concludes, however, that the ill-fitting application of "gross income" doctrine in this context leads to indefensible distinctions that sound superficially plausible under the rubric …
Some Thoughts On The Incidence Of Foreign Taxes, Deborah A. Geier
Some Thoughts On The Incidence Of Foreign Taxes, Deborah A. Geier
Law Faculty Articles and Essays
This 2000 article was prompted by the fact pattern and Tax Court decision in Compaq Computer v. Commissioner, 113 T.C. 363 (1999). While other commentary has focused on the application of the "economic substance" doctrine in this case, this article focuses instead on the ability to take foreign tax credits based not on economic incidence but on legal incidence and how this allows for crediting of foreign taxes economically borne by other actors in the marketplace.
Cognitive Theory And The Selling Of The Flat Tax, Deborah A. Geier
Cognitive Theory And The Selling Of The Flat Tax, Deborah A. Geier
Law Faculty Articles and Essays
In this article, Professor Deborah A. Geier brings to bear the insights of Professor Edward J. McCaffery, regarding the interaction of cognitive theory and the tax world, to the flat tax proposal. The article explores how the perceptual biases described by Professor McCaffery might affect both taxpayers' impressions of the contours of the proposed tax base and their behavioral reponses to the same incentive. The author warns that any errors in her application of Professor McCaffery's work to the flat tax are entirely her own.