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Articles 1 - 6 of 6
Full-Text Articles in Law
New Approaches In Tax Administration For The 1970'S, Randolph W. Thrower
New Approaches In Tax Administration For The 1970'S, Randolph W. Thrower
William & Mary Annual Tax Conference
No abstract provided.
Alleviating Problems Under The Tax Reform Act Of 1969 Through Treasury Regulations, Richard A. Mullens
Alleviating Problems Under The Tax Reform Act Of 1969 Through Treasury Regulations, Richard A. Mullens
William & Mary Annual Tax Conference
No abstract provided.
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Personal Vs. Business Expenses: A Comment On Professor Klein's Approach, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Comments. Roundtable On Taxation, Association Of American Law Schools, 1968 Conference, William D. Popkin
Comments. Roundtable On Taxation, Association Of American Law Schools, 1968 Conference, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Tax Significance Of Payments In Satisfaction Of Liabilities Arising Under Section 16(B) Of The Securities Exchange Act Of 1934, Lawrence Lokken
Tax Significance Of Payments In Satisfaction Of Liabilities Arising Under Section 16(B) Of The Securities Exchange Act Of 1934, Lawrence Lokken
Scholarly Works
This article examines the income tax significance to the insider of his payment in satisfaction of a liability arising under section 16(b). Such taxpayers have usually sought a deduction against ordinary income in the year of payment. When the issue was first raised, the deduction was denied. Section 16(b) liability was held to be in the nature of a penalty; allowance of the deduction, it was found, "would weaken an effective method of enforcing the sharply defined policy expressed in sectin 16(b)...." In 1961 the Internal Revenue Service modified its earlier position by ruling that section 16(b) is not a …
The Psychological Autopsy In Judicial Opinions Under Section 2035, Thomas L. Shaffer
The Psychological Autopsy In Judicial Opinions Under Section 2035, Thomas L. Shaffer
Journal Articles
It is surprising how many cases have been litigated under Section 2035 of the Internal Revenue Code, which imposes an estate tax on inter vivos gifts in contemplation of death. It is also surprising that those hundreds of judicial opinions embody rigid perceptions of human life, and of attitudes toward death-perceptions which range from incisive to naive. They disclose a judicial system of death psychology which is detailed, systematic and (sometimes) accurate. This is an inquiry into those opinions as psychological autopsies.
The traditional judicial view of a gift in a contemplation of death case implies that the dead man …