Law Commons^™

A Tax On The Clones: The Strange Case Of Bitcoin Cash, Eric D. Chason

Faculty Publications

No abstract provided.

Afterlife Of The Death Tax, Samuel D. Brunson

Indiana Law Journal

More than a century ago, Congress enacted the modern estate tax to help pay for World War I. Unlike previous iterations of the estate tax, though, this one outlived the war and accumulated additional goals beyond merely raising revenue. The estate tax helped ensure the progressivity of the tax system as a whole, and it limited the hereditary ability to accumulate wealth.

This modern estate tax almost instantly met with opposition, though. The opposition has never been sufficient to entirely eliminate the estate tax, but it has severely weakened its ability to raise revenue and to prevent the accumulation of …

Taxing Combat, Samuel Kan

Dickinson Law Review (2017-Present)

When you are being shot at or dodging landmines you are in a combat zone. Diplomatic niceties aside, these brave warriors are in danger because of the policies of their Government and we must take care of them. Quite frankly, we must act to insure that we do not have a repeat of what happened in Somalia. In Somalia, the families of the soldiers who lost their lives could not receive the benefits that should have gone to them under the Tax Code because the President never declared it a combat zone.

We don’t know exactly where we’re at in …

Setting The Statute Of Limitations In United States V. Home Concrete & Supply, Llc, 132 S. Ct. 1836 (2012), Joan I. Oppenheimer

William & Mary Annual Tax Conference

No abstract provided.

Statute Of Limitations For Overstatements Of Basis, Richard T. Rice

William & Mary Annual Tax Conference

No abstract provided.

Murphy V. Internal Revenue Service, The Meaning Of 'Income,' And Sky-Is-Falling Tax Commentary, Erik M. Jensen

Faculty Publications

This article examines the widely noted D.C. Circuit case, Murphy v. Internal Revenue Service, where a panel twice got itself hopelessly entangled in the relationship between the meaning of “income” in the Internal Revenue Code and its meaning in the Sixteenth Amendment. At issue was whether a whistle-blower's recovery for emotional distress could be reached by the income tax. The first time around, the panel concluded that the recovery could not be taxed constitutionally because it was not income. The second time, apparently after having visited another planet, the very same panel concluded that the recovery could be taxed whether …

Domestic Relations Alimony And Child Support Generally: Provide For The Direct Appeal Of Child Support Final Judgments; Lower Annual Interest Rate On Past Due Child Support; Consider Both Parents' Incomes In Child Support Awards; Redefine Definition Of Gross Income; Adjust Child Support Awards According To Time Spent With Child; Remove Consideration Of Change In Child's Needs In Revising Alimony Or Child Support; Remove References To Children And Child Support From Alimony Sections; And For Other Purposes, Jennifer Goodwin

Georgia State University Law Review

The Act provides for changes to the calculation of child support to consider the incomes and financial situations of both parents in assessing the child support payment the noncustodial parent will make. The court shall follow worksheets and shall specify in its decrees and judgments any factors and reasons for deviations from the guidelines. The court may adjust child support awards based on the amount of time the noncustodial parent spends with the child. The Act creates the Georgia Child Support Commission, with members appointed by the Governor, to perform the tasks of gathering information relating to child support and …