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Articles 1 - 26 of 26

Full-Text Articles in Law

Creating Opportunity Through A Fairer Tax System, David Gamage Apr 2021

Creating Opportunity Through A Fairer Tax System, David Gamage

Public Testimony by Maurer Faculty

No abstract provided.


Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks Jan 2019

Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks

Articles by Maurer Faculty

Authors' Synopsis: In October 2015, the American Bar Association's Real Property, Trust and Estate Law (RPTE) section convened a Conservation Easement Task Force. The objective of the Task Force was to provide recommendations regarding federal tax law as it relates to conservation easements. This Report is the culmination of the Task Force's work. Part I of the Report is an Executive Summary of the Task Force's recommendations. Part II provides the background necessary to understand the Task Force's recommendations. Part III briefly sets forth the Task Force's comments on the Tax Cuts and Jobs Act of 2017 as it relates …


Taxation And Doing Business In Indian Country, Erik M. Jensen Oct 2017

Taxation And Doing Business In Indian Country, Erik M. Jensen

Maine Law Review

Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This …


Book Review. Deficits, Debt, And The New Politics Of Tax Policy By Dennis S. Ippolito, Ajay K. Mehrotra Jan 2014

Book Review. Deficits, Debt, And The New Politics Of Tax Policy By Dennis S. Ippolito, Ajay K. Mehrotra

Articles by Maurer Faculty

No abstract provided.


Horse Syndication: A Sure Footed Winner In The Investment Sweepstakes, Thomas R. Catanese Feb 2013

Horse Syndication: A Sure Footed Winner In The Investment Sweepstakes, Thomas R. Catanese

Pepperdine Law Review

Recent changes in the scheme of federal taxation coupled with increasing interest in the equine industry has propelled that industry into the forefront of tax sheltered investments. In this article the author takes an in-depth look at the federal securities and tax law aspects of a typical equine syndication as a tax sheltered investment.


Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge Jan 2011

Choking Out Local Community Service Organizations: Rising Federal Tax Regulation And Its Impact On Small Nonprofit Entities, Nicole S. Dandridge

Kentucky Law Journal

No abstract provided.


The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman Jan 2011

The Federalization Of Nonprofit Regulation And Its Discontents, James J. Fishman

Kentucky Law Journal

No abstract provided.


The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles Jan 2011

The Federalization Of The Duty Of Loyalty Governing Charity Fiduciaries Under United States Tax Law, Johnny Rex Buckles

Kentucky Law Journal

No abstract provided.


Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff Jan 2011

Federal Regulation Of Nonprofit Board Independence: Focus On Independent Stakeholders As A "Middle Way", Benjamin Moses Leff

Kentucky Law Journal

No abstract provided.


The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel Jan 2011

The "Federalization" Problem And Nonprofit Self- Regulation: Some Initial Thoughts, Mark Sidel

Kentucky Law Journal

No abstract provided.


The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser Jan 2011

The Federalization Of Nonprofit And Charity Law, Dana Brakman Reiser

Kentucky Law Journal

No abstract provided.


An Arm's Length Solution To The Shareholder Loan Tax Puzzle, Wayne M. Gazur Jan 2010

An Arm's Length Solution To The Shareholder Loan Tax Puzzle, Wayne M. Gazur

Publications

No abstract provided.


Use Of Judicial Doctrines In Federal Tax Cases Decided By Trial Courts, 1993-2006: A Quantitative Assessment, Daniel M. Schneider Jan 2009

Use Of Judicial Doctrines In Federal Tax Cases Decided By Trial Courts, 1993-2006: A Quantitative Assessment, Daniel M. Schneider

Cleveland State Law Review

The hypothesis of this Article is that the accepted wisdom--that judicial doctrines are raised exclusively by the government or the courts for the government's benefit--is wrong. Instead, judicial doctrines are used in a much richer manner by courts and by taxpayers, as well as the government, than the “wisdom” would suggest. It is the first paper to question the accepted thought about judicial doctrines and to do so using social science methodology. Starting at the end and working forward, the evidence assembled for this Article from a group of trial decisions about federal tax controversies establishes that, under the language …


The Return Of The White Buffalo: Taxation Issues Facing American Indian Tribes Conducting Gambling Enterprises On Tribal Lands, Jose J. Monsivais Jan 1996

The Return Of The White Buffalo: Taxation Issues Facing American Indian Tribes Conducting Gambling Enterprises On Tribal Lands, Jose J. Monsivais

American Indian Law Review

No abstract provided.


Death And Taxes: The Taxation Of Accelerated Death Benefits For The Terminally Ill, Wayne M. Gazur Jan 1991

Death And Taxes: The Taxation Of Accelerated Death Benefits For The Terminally Ill, Wayne M. Gazur

Publications

No abstract provided.


Federal Recent Developments Jan 1982

Federal Recent Developments

American Indian Law Review

No abstract provided.


Estate And Gift Taxation, Douglas A. Kahn Jan 1975

Estate And Gift Taxation, Douglas A. Kahn

Book Chapters

ANSWERING TAX EXAMINATION QUESTIONS

The key to writing a successful answer to a tax question (as with any law exam) is to locate the relevant issues and to analyze them by interrelating applicable legal principles with the basic facts of the question. This determination of relevant issues must be tied to the facts presented in the question.

The first step in question analysis is to read the facts closely and note each element in the facts that is relevant to issues you have studied in the subject being tested since it is likely that the examiner intended that those issues …


The Gray Fleece Of The Crimson Catt: A Primer Of Tax Nonsense, John Batt Jan 1962

The Gray Fleece Of The Crimson Catt: A Primer Of Tax Nonsense, John Batt

Kentucky Law Journal

No abstract provided.


Book Review. Cases And Materials On Federal Taxation, 5th Ed. By Erwin N. Griswold, William W. Oliver Jan 1961

Book Review. Cases And Materials On Federal Taxation, 5th Ed. By Erwin N. Griswold, William W. Oliver

Articles by Maurer Faculty

No abstract provided.


Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Robert C. Brown Jan 1943

Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


Book Review. Federal Estate And Gift Taxation By Randolph E. Paul, Robert C. Brown Jan 1942

Book Review. Federal Estate And Gift Taxation By Randolph E. Paul, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Ritchie Gilruth Davis Jan 1942

Book Review. Federal Taxation For The Lawyer By Houstin Shockey, Ritchie Gilruth Davis

Articles by Maurer Faculty

No abstract provided.


Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown Jan 1940

Intergovernmental Tax Immunity: Do We Need A Constitutional Amendment?, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown Jan 1939

Book Review. Selected Studies In Federal Taxation, 2nd Ed. By Randolph E. Paul, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown Jan 1936

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.


State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown Jan 1933

State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1930-1932, Robert C. Brown

Articles by Maurer Faculty

No abstract provided.