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Schneer V Commissioner: Continuing Confusion Over The Assignment Of Income Doctrine And Personal Service Income, Ronald H. Jensen
Schneer V Commissioner: Continuing Confusion Over The Assignment Of Income Doctrine And Personal Service Income, Ronald H. Jensen
Elisabeth Haub School of Law Faculty Publications
This article will analyze the proper application of the assignment of income doctrine to personal service income. Part II will trace the historical development of the assignment of income doctrine and will analyze the doctrine's underlying rationale. The importance of distinguishing between gratuitous and nongratuitous assignments of income will be developed in this Part. Part III will present a number of hypothetical situations drawn from actual cases and rulings that involve the application of the doctrine to personal service income. This will both show the pervasiveness of the doctrine and lay the basis for further analysis. Part IV will demonstrate …
Reflections On United States V. Helmsley: Should "Impossibility" Be A Defense To Attempted Income Tax Evasion?, Ronald H. Jensen
Reflections On United States V. Helmsley: Should "Impossibility" Be A Defense To Attempted Income Tax Evasion?, Ronald H. Jensen
Elisabeth Haub School of Law Faculty Publications
This Article analyzes the appropriateness of the No-Tax-Due defense, and the circumstances in which the No-Tax-Due defense should prevail against a charge of attempted income tax evasion. Part II poses, as a basis for analysis, a set of hypothetical cases in which the defense is potentially available. Part III reviews the background of this issue, including the statutory scheme of the federal tax crimes, relevant legislative history and the judicial development of the No-Tax-Due defense. Part IV reviews the impossibility defense in the law of attempt and points out its similarity to the No-Tax-Due defense. Part V proposes a revised, …