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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
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
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.
Fitness Tax Credits: Costs, Benefits, And Viability, Daniel M. Reach
Fitness Tax Credits: Costs, Benefits, And Viability, Daniel M. Reach
Northwestern Journal of Law & Social Policy
As the number of overweight and obese Americans rises, it becomes increasingly clear that Americans need further incentives to stimulate lasting lifestyle changes. Tax incentives focused on exercise, which have been largely unexplored to this point, are an effective response to the growing obesity problem in the United States that would largely avoid the political opposition that tax policies focused on diet have encountered. In addition, they would also provide a more palatable solution for the taxpayer beneficiaries with a relatively low impact on government revenues. Viable tax incentives to encourage greater fitness include tax credits and sales tax breaks, …
Increased Tax Liability Awards After Eshelman: A Call For Expanded Acceptance Beyond The Realm Of Anti-Discrimination Statutes, Eirik Cheverud
Increased Tax Liability Awards After Eshelman: A Call For Expanded Acceptance Beyond The Realm Of Anti-Discrimination Statutes, Eirik Cheverud
NYLS Law Review
No abstract provided.
Tax Court Appointments And Reappointments Improving The Process, Danshera Cords
Tax Court Appointments And Reappointments Improving The Process, Danshera Cords
University of Richmond Law Review
This article explores the problems with the appointment and reappointment process of judges to the United States Tax Court, particularly focusing on the recent politicization of the process. Until 1992, the process ensured the appoint-ment of only well-qualified judges to the Tax Court bench. However, beginning with the administrations of Presidents William J. Clinton and George W. Bush, the President infused politics into the nomination process, causing the process to slow and creating vacancies on the court. Such delays threaten the court's effectiveness and disrupt its operations. To solve this problem, the author endorses changing the statute to allow Tax …