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Full-Text Articles in Law
Joint Statement Of The Ncc And The Uscc Regarding Tax Reforms
Joint Statement Of The Ncc And The Uscc Regarding Tax Reforms
The Catholic Lawyer
No abstract provided.
Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell
Confidence Schemes: Theft Loss Deductions, Restitution, And Public Policy, Steven F. Friedell
St. John's Law Review
(Excerpt)
This Article focuses on some of these problems in the field of federal income tax. It suggests that when part of the IRC appears to direct a particular outcome, courts are prone to error when they override that command by imposing a penalty based on the judges’ moral condemnation of a party’s behavior. It would be better for courts to employ the statute’s intrinsic set of public policies to guide their decision making. In some instances, the results will not change because of other overlooked provisions in the statute. However, adherence to the legislature’s balance of conflicting interests will …
Drafting Charitable Bequests - Estate Tax Considerations, Lawrence X. Cusack
Drafting Charitable Bequests - Estate Tax Considerations, Lawrence X. Cusack
The Catholic Lawyer
No abstract provided.