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Full-Text Articles in Law
A Tax Or Not A Tax: That Is The Question, Erik M. Jensen
A Tax Or Not A Tax: That Is The Question, Erik M. Jensen
Faculty Publications
This piece is part of the author’s probably misguided effort to take seriously the Sixteenth Amendment phrase “taxes on incomes.” The piece (in form a letter to the editor, but complete with footnotes!) responds to a reader who had noted that, because of a cap, the basic Social Security “tax” does not reach higher levels of income. Because the author had earlier argued that a tax “on” incomes should result in higher tax liability for higher-income persons, it might seem that the Social Security levy is unconstitutional (or the author just wrong). This piece makes several points: (1) The Social …
Prepositions In The Constitution, Erik M. Jensen
Prepositions In The Constitution, Erik M. Jensen
Faculty Publications
To defend the proposition that prepositions matter, this article examines the "of" in the phrase "duties of tonnage" and the "on" in "taxes on incomes."
Income Tax Planning For Long-Term Care, David M. English
Income Tax Planning For Long-Term Care, David M. English
Faculty Publications
Planning for long-term involves more than the preparation of powers of attorney and counseling on possible asset transfers to qualify for Medicaid reimbursement. Steps should also be taken to make certain that the person receiving care continues to file an income tax return and does so at a minimum possible income tax cost. Practitioners should be familiar with the procedure for filing a return on behalf of an incapacitated individual. The medical expense deduction, while of little importance for most taxpayers, is critical for many elderly, particularly for those receiving long-term care. Long-term care insurance and life insurance may be …