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Shifting The Scope Towards Students: An Analysis Of Tax Code Treatment Of The Higher Education Loan Interest Deduction, Brianna C. Frontuto Mar 2023

Shifting The Scope Towards Students: An Analysis Of Tax Code Treatment Of The Higher Education Loan Interest Deduction, Brianna C. Frontuto

West Virginia Law Review

In a nation where education is held in the highest regard but given the lowest priority, the United States continues to enlarge a gaping hole in the education system: student loan debt, a crisis sweeping across the nation and affecting nearly every individual in the United States. Higher education costs have sky-rocketed, and the expanding administrations and complex projects do not provide assurance that this will change any time soon.

Congress has placed tax incentives in the Internal Revenue Code (“the Code”) to encourage the pursuit of higher education while providing a benefit for doing so. Specifically, § 221 of …


Standard Oil, Consolidated Coal, And The Roots Of The Resource Curse In West Virginia, Alison Peck Sep 2021

Standard Oil, Consolidated Coal, And The Roots Of The Resource Curse In West Virginia, Alison Peck

West Virginia Law Review

Despite its natural resource wealth, West Virginia today ranks last among all states in its residents’ overall sense of well-being, a puzzle that economists call “the resource curse.” Much of West Virginia’s wealth, in the form of coal, oil, and gas, left the state in the late nineteenth and early twentieth centuries before the state could tax it. This discouraging story was not inevitable. In 1905, a Morgantown lawyer named George C. Baker led an effort to tax coal, oil, and gas leases as personal property that nearly succeeded. Baker and his allies, Governor William M.O. Dawson and Tax Commissioner …


Pilot Agreements In West Virginia: A Tale Of Turbulent Taxation, Blake N. Humphrey Sep 2020

Pilot Agreements In West Virginia: A Tale Of Turbulent Taxation, Blake N. Humphrey

West Virginia Law Review

No abstract provided.


Fixing The Fmla's Flaws: A Fight For Care, Adult Children, And Tax Incentives, Kelsey A. Jonas Apr 2016

Fixing The Fmla's Flaws: A Fight For Care, Adult Children, And Tax Incentives, Kelsey A. Jonas

West Virginia Law Review

No abstract provided.


Taxing Honesty, Adam B. Thimmesch Sep 2015

Taxing Honesty, Adam B. Thimmesch

West Virginia Law Review

No abstract provided.


Earned Income Tax Credit Portability: Respecting The Autonomy Of American Families, Mary Leto Pareja Sep 2014

Earned Income Tax Credit Portability: Respecting The Autonomy Of American Families, Mary Leto Pareja

West Virginia Law Review

No abstract provided.


Drilling And Deductions: Making The Section 170(H) Conservation Easement Work In The Shale Boom Era, Michael T. Fulks Apr 2014

Drilling And Deductions: Making The Section 170(H) Conservation Easement Work In The Shale Boom Era, Michael T. Fulks

West Virginia Law Review

No abstract provided.


The Fiscal Cliff As Reelection Strategy: Rethinking The Temporary Taxation Debate, Frank Fagan Apr 2014

The Fiscal Cliff As Reelection Strategy: Rethinking The Temporary Taxation Debate, Frank Fagan

West Virginia Law Review

No abstract provided.


Delinquent And Non-Entered Lands And Due Process, John W. Fisher Ii Sep 2012

Delinquent And Non-Entered Lands And Due Process, John W. Fisher Ii

West Virginia Law Review

No abstract provided.


The Illusion Of Due Process In West Virginia's Property Tax Appeals System: What Illusion?, Steven R. Broadwater Apr 2011

The Illusion Of Due Process In West Virginia's Property Tax Appeals System: What Illusion?, Steven R. Broadwater

West Virginia Law Review

No abstract provided.


The Key To Closing The Tax Gap: Understanding, Susan Striz Apr 2010

The Key To Closing The Tax Gap: Understanding, Susan Striz

West Virginia Law Review

No abstract provided.


Update: The Amended And Reenacted Delinquent And Nonentered Land Statutes - The Title Examination Ramifications, Robert Louis Shuman Apr 2009

Update: The Amended And Reenacted Delinquent And Nonentered Land Statutes - The Title Examination Ramifications, Robert Louis Shuman

West Virginia Law Review

No abstract provided.


Tax Law, Robin Jean Davis, Louis J. Palmer Jr. Jun 2002

Tax Law, Robin Jean Davis, Louis J. Palmer Jr.

West Virginia Law Review

No abstract provided.


The Clintons' Legal Defense Fund: Income From Payment Of Legal Expenses By Another And Deductibility Of Such Expenses, John R. Dorocak Sep 2001

The Clintons' Legal Defense Fund: Income From Payment Of Legal Expenses By Another And Deductibility Of Such Expenses, John R. Dorocak

West Virginia Law Review

No abstract provided.


Heteronormativity And Federal Tax Policy, Nancy J. Knauer Sep 1998

Heteronormativity And Federal Tax Policy, Nancy J. Knauer

West Virginia Law Review

No abstract provided.


Some Green For Some Green In West Virginia: An Overview Of The West Virginia Conservation And Preservation Easements Act, Ryan Christopher Anderson Apr 1997

Some Green For Some Green In West Virginia: An Overview Of The West Virginia Conservation And Preservation Easements Act, Ryan Christopher Anderson

West Virginia Law Review

No abstract provided.


The Amended And Reenacted Delinquent And Nonentered Land Statutes--The Title Examination Ramifications, Robert L. Shuman, Robert Louis Shuman Jan 1996

The Amended And Reenacted Delinquent And Nonentered Land Statutes--The Title Examination Ramifications, Robert L. Shuman, Robert Louis Shuman

West Virginia Law Review

No abstract provided.


The West Virginia Limited Liability Company Act: Time For A Change, Noel P. Brock Cpa Jan 1995

The West Virginia Limited Liability Company Act: Time For A Change, Noel P. Brock Cpa

West Virginia Law Review

No abstract provided.


Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner Sep 1993

Forfeited And Delinquent Lands: Resolving The Due Process Deficiencies, Carla W. Tanner

West Virginia Law Review

No abstract provided.


The Refund Of Taxes Paid Pursuant To An Unconstitutional Tax Scheme And The Pass-On Defense: Beams Intellectual Dishonesty Threatens Every States' Budetary Stability, Edmund J. Rollo Jun 1992

The Refund Of Taxes Paid Pursuant To An Unconstitutional Tax Scheme And The Pass-On Defense: Beams Intellectual Dishonesty Threatens Every States' Budetary Stability, Edmund J. Rollo

West Virginia Law Review

No abstract provided.


Allegheny-Pittsburgh Coal Co. V. County Commission Of Webster County, Tarek F. Abdalla Apr 1989

Allegheny-Pittsburgh Coal Co. V. County Commission Of Webster County, Tarek F. Abdalla

West Virginia Law Review

No abstract provided.


The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik Jun 1988

The Marriage Tax Revisited: An Analysis Of The Tax Consequences Of Marriage, Dan Subotnik

West Virginia Law Review

No abstract provided.


The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands Jun 1988

The Closely Held Corporation: Its Capital Structure And The Federal Tax Laws, William J. Rands

West Virginia Law Review

The labyrinthine provisions of the Internal Revenue Code make a decision on whether or not to incorporate a closely-held business astoundingly complex. To decide properly, one must understand the terms "C corporations," "S corporations," a partner's "distributive share," and a host of other cryptic concepts.' Even those initiated into the inner sanctums of Subchapters C2, K3 and S4 must advise their clients that their counsel.is based on the enterprise's projected revenues and expenses, estimates that may prove to be far off the mark. Moreover, changes in the Internal Revenue Code have been so constant that no one can feel confident …


Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald Apr 1988

Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald

West Virginia Law Review

No abstract provided.


Forfeited And Delinquent Lands--The Unresolved Constitutional Issue, John W. Fisher Ii Jun 1987

Forfeited And Delinquent Lands--The Unresolved Constitutional Issue, John W. Fisher Ii

West Virginia Law Review

No abstract provided.


Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii Jan 1987

Analysis Of Tax Incentives For Business Development In West Virginia, Harry Preston Henshaw Iii

West Virginia Law Review

No abstract provided.


Tax, Patricia L. Rush Jan 1987

Tax, Patricia L. Rush

West Virginia Law Review

No abstract provided.


Tax Legislation, Mark A. Stach Jan 1986

Tax Legislation, Mark A. Stach

West Virginia Law Review

No abstract provided.


An Opportunity Missed: Armco, Inc. V. Hardesty, A Retreat From Economic Reality In Analysis Of State Taxes, C. James Judson, Susan G. Duffy Jun 1985

An Opportunity Missed: Armco, Inc. V. Hardesty, A Retreat From Economic Reality In Analysis Of State Taxes, C. James Judson, Susan G. Duffy

West Virginia Law Review

No abstract provided.


Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman Jan 1985

Marriage Neutrality: An Old Idea Comes Of Age, Douglas K. Chapman

West Virginia Law Review

No abstract provided.