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Full-Text Articles in Law

The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison Nov 2012

The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: "Just Say No" To A Deduction, John M. Janiga, Louis S. Harrison

Pepperdine Law Review

No abstract provided.


How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers Nov 2012

How Long Can This Go On? The Controversy Over The Application Of The Statute Of Limitations To S Corporations And Their Shareholders, J. Marcus Sommers

Pepperdine Law Review

No abstract provided.


The Great American Tax Novel, Lawrence Zelenak Apr 2012

The Great American Tax Novel, Lawrence Zelenak

Michigan Law Review

David Foster Wallace-author of the celebrated novel Infinite Jest and among the most acclaimed American fiction writers of his generation-killed himself in 2008 at the age of forty-six. He left in his office hundreds of pages of The Pale King, an unfinished novel set in the fictional Peoria, Illinois regional examination center ("REC") of the Internal Revenue Service ("IRS" or "the Service") in 1985. Although many chapters of the novel were seemingly complete, Wallace left no indication (other than what could be gleaned from the chapters themselves) of the order of the chapters (pp. vi-vii). Michael Pietsch, who had served …


Tax Exceptionalism: Wanted Dead Or Alive, Gene Magidenko Jan 2012

Tax Exceptionalism: Wanted Dead Or Alive, Gene Magidenko

University of Michigan Journal of Law Reform Caveat

Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation affecting the Internal Revenue Code? Did the IRS dramatically change regulations? If only it were that exciting. Instead, eight jurists sitting at One First Street in our nation’s capital transformed tax law in a less bloody, but no less profound, way. The thought must have gone through many a tax mind – is tax exceptionalism dead?


The Great American Tax Novel, Lawrence A. Zelenak Jan 2012

The Great American Tax Novel, Lawrence A. Zelenak

Faculty Scholarship

Reviewing, David Foster Wallace. The Pale King (Michael Pietsch ed., 2011)