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Articles 361 - 390 of 416
Full-Text Articles in Tax Law
Tax Appeal: A Proposal To Make The United States Tax Court More Judicial, Leandra Lederman
Tax Appeal: A Proposal To Make The United States Tax Court More Judicial, Leandra Lederman
Articles by Maurer Faculty
Accountability is a critically important protection for any justice system; its absence provides an opportunity for shortcuts that may undermine procedural fairness or even change case outcomes. Yet, the United States Tax Court, which is an Article I court, is not subject to Administrative Office of U.S. Courts or the U.S. Judicial Conference - institutions that serve and oversee the federal judiciary. In addition, because the Tax Court is not an administrative agency, it is not covered by the Administrative Procedure Act or the Freedom of Information Act. The principal source of oversight of Tax Court actions is appellate review. …
Who Is Entitled To Survivor Benefits From Erisa Plans?, 40 J. Marshall L. Rev. 919 (2007), Albert Feuer
Who Is Entitled To Survivor Benefits From Erisa Plans?, 40 J. Marshall L. Rev. 919 (2007), Albert Feuer
UIC Law Review
No abstract provided.
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Resolving The Judicial Paradox Of "Equitable" Relief Under Erisa Section 502(A)(3), 39 J. Marshall L. Rev. 827 (2006), Colleen E. Medill
Resolving The Judicial Paradox Of "Equitable" Relief Under Erisa Section 502(A)(3), 39 J. Marshall L. Rev. 827 (2006), Colleen E. Medill
UIC Law Review
No abstract provided.
Comparative Fiscal Federalism: What Can The U.S. Supreme Court And The European Court Of Justice Learn From Each Other's Tax Jurisprudence?, Reuven S. Avi-Yonah
Comparative Fiscal Federalism: What Can The U.S. Supreme Court And The European Court Of Justice Learn From Each Other's Tax Jurisprudence?, Reuven S. Avi-Yonah
Articles
In October 2005, a group of distinguished tax experts from the European Union and the United States, who had never met before, convened at the University of Michigan Law School for a conference on "Comparative Fiscal Federalism: Comparing the U.S. Supreme Court and European Court of Justice Tax Jurisprudence." The purpose of the conference was to shed comparative light on the very different approaches taken by the European Court of Justice (ECJ) and the U.S. Supreme Court to the question of fiscal federalism. The conference was sponsored by the U-M Law School, U-M's European Union Center, and Harvard Law School's …
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
"Who's The Boss?": An Analytical And Practical Approach To Determine The "Employer" In A Defined Contribution Qualified Retirement Plan, 38 J. Marshall L. Rev. 1011 (2005), Megan Mccoy
UIC Law Review
No abstract provided.
The Cash Balance Plan: An Integral Component Of The Defined Benefit Plan Renaissance, 37 J. Marshall L. Rev. 753 (2004), Barry Kozak
UIC Law Review
No abstract provided.
The Most Rational Branch: Guinn V. Legislature And The Judiciary's Role As Helpful Arbiter Of Conflict, Jeffrey W. Stempel
The Most Rational Branch: Guinn V. Legislature And The Judiciary's Role As Helpful Arbiter Of Conflict, Jeffrey W. Stempel
Scholarly Works
When the Nevada Supreme Court decided Guinn v. Legislature, one would have thought from reading the popular press accounts that the court had forcibly displaced the State legislature by means of a violent coup d'etat. Newspaper accounts of the decision referred to it as a usurpation of power in violation of clear constitutional language, belittling the court in language sometimes more appropriate to the baseball bleachers than to serious editorial commentary. Following suit, politicized elements of the citizenry began a recall effort (seemingly unsuccessful as of this writing) directed at the court as well as joining the chorus of criticisms. …
Tax Stories And Tax Histories: Is There A Role For History In Shaping Tax Law?, Reuven S. Avi-Yonah
Tax Stories And Tax Histories: Is There A Role For History In Shaping Tax Law?, Reuven S. Avi-Yonah
Reviews
The teaching of law is usually rather ahistorical. Teachers commonly focus on current doctrine and policy debates, discarding on the "garbage pile of history" any law that has been repealed or superseded. And yet, much of law teaching is still based on reading cases. And cases are by definition historical artifacts - they arise from a specific time and place, and reflect a frequently long-gone historical context. Thus, it is hard to imagine a modern law course completely devoid of history, even if the history gets short shrift. A constitutional law course, for example, will likely include some discussion of …
The Supreme Court Justice And "Boring" Cases, Neil M. Richards
The Supreme Court Justice And "Boring" Cases, Neil M. Richards
Scholarship@WashULaw
This is a short essay discussing the phenomenon of boring cases at the Supreme Court. It examines two letters written by Supreme Court Justices to sick colleagues–a 1903 letter from Chief Justice E.D. White to William Day, and a 1941 letter from William O. Douglas to Hugo Black. The essay argues that one true and underappreciated measure of the worth of a Supreme Court Justice is not merely their ability to be (or at least appear to be) brilliant in the once-a-decade blockbuster cases. Instead, in selecting Supreme Court Justices, we should look just as much at their ability to …
Equity And The Article I Court: Is The Tax Court's Exercise Of Equitable Powers Constitutional?, Leandra Lederman
Equity And The Article I Court: Is The Tax Court's Exercise Of Equitable Powers Constitutional?, Leandra Lederman
Articles by Maurer Faculty
Article I courts are the other federal courts, infrequently studied despite their important role in the judiciary. This article focuses on the United States Tax Court, an Article I court that hears approximately 95 percent of litigated federal tax cases. The article argues that the Tax Court's current tendency to apply equitable doctrines when necessary to avoid harsh outcomes dictated by statute lacks constitutional authority. First, the article examines the role of Article I courts in the federal judicial system and under the Constitution. Next, it considers the historical and modern meanings of equity and equitable powers in the context …
Tax Cases Of The Federal Circuit In 1994 A Review Of Recent Decisions Of The United States Court Of Appeals For The Federal Court , Janet Spragens
Tax Cases Of The Federal Circuit In 1994 A Review Of Recent Decisions Of The United States Court Of Appeals For The Federal Court , Janet Spragens
American University Law Review
No abstract provided.
Can A Deficiency Notice To A Non-Filing Taxpayer Shorten The Time To Claim A Refund In The Tax Court?, Matthew J. Barrett
Can A Deficiency Notice To A Non-Filing Taxpayer Shorten The Time To Claim A Refund In The Tax Court?, Matthew J. Barrett
Journal Articles
Each year, about three million people overpay their federal income taxes but don't file returns. Taxpayers usually have three years to claim a refund. When a non-filer waits more than two years before seeking a refund, the IRS often seeks more tax because the taxpayer has not filed. If the taxpayer appeals to the Tax Court to avoid paying the additional tax, the IRS says the refund period is only two years. Now the Supreme Court decides if a deficiency notice can shorten the time to claim a refund in the Tax Court.
Can The Government Change Tax Laws Retroactively?, Matthew J. Barrett
Can The Government Change Tax Laws Retroactively?, Matthew J. Barrett
Journal Articles
This case presents an issue regarding the constitutionality of retroactive taxes. In December 1987, to correct a drafting oversight, Congress retroactively amended the requirements of a federal estate tax deduction enacted in October 1986. The Ninth Circuit, using a lenient test, invalidated the amendment’s retroactive application to a December 1986 transaction. Now the case is before the Supreme Court whose decision should indicate whether the Court will relax the almost overwhelming barriers to a successful attack on retroactive taxation established by its earlier cases.
How To Try A Tax Court Case, James S. Halpren, Charles W. Hall
How To Try A Tax Court Case, James S. Halpren, Charles W. Hall
William & Mary Annual Tax Conference
No abstract provided.
On The Brink: The First Amendment In The Rehnquist Court, 1990-91 Term, Joel M. Gora
On The Brink: The First Amendment In The Rehnquist Court, 1990-91 Term, Joel M. Gora
Touro Law Review
No abstract provided.
Jurisdiction Over Civil Tax Cases, Larry Kramer
New York's Real Property Tax Law: The More Changes That Are Made, The More Things Stay The Same, Ira M. Sockowitz
New York's Real Property Tax Law: The More Changes That Are Made, The More Things Stay The Same, Ira M. Sockowitz
Touro Law Review
No abstract provided.
Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc
Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc
Articles, Book Chapters, & Popular Press
Passion is a cogently structured, compel Jingly argued and seductively enthralling masterpiece which, in years to come, will undoubtedly stand out as an inspirational source for many who seek social transformation. Unger's style, in this essay at least, is lucid and inviting. Substantively, Passion demonstrates not only the depth of his penetrating intellect but also his command of an array of' disciplines. Unger's polymathy is all the more impressive when we remember that ours is an era in which idiosyncratic specialization is the norm.
The Tax Benefit Of Bliss, Alan L. Feld
The Tax Benefit Of Bliss, Alan L. Feld
Faculty Scholarship
In recent years the Supreme Court has limited its substantive decisions in federal income tax matters.I For the most part, the handful of tax cases it has considered each year deal with collection, liens, or other issues peripheral to doctrinal development in the tax area.2 The Court's recent decision in Diedrich v. Commissioner,3 however, dealt with a realization question involving net gifts; and its grant of certiorari consolidating the cases of Bliss Dairy, Inc. v. United States and Hillsboro National Bank v. Commissioner4 promises a continuing interest in substantive tax law. Bliss Dairy will enable the …
California V. Grace Brethren Church, Lewis F. Powell Jr
California V. Grace Brethren Church, Lewis F. Powell Jr
Supreme Court Case Files
No abstract provided.
Maryland V. Louisiana, Lewis F. Powell Jr.
Maryland V. Louisiana, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Tax Superiority In Bankruptcy—A Study Of Business Bankruptcy Distributions In The Southern And Western Districts Of New York, Peter D. Wolfson
Tax Superiority In Bankruptcy—A Study Of Business Bankruptcy Distributions In The Southern And Western Districts Of New York, Peter D. Wolfson
Buffalo Law Review
No abstract provided.
The Judicial Public Policy Doctrine In Tax Litigation, Michigan Law Review
The Judicial Public Policy Doctrine In Tax Litigation, Michigan Law Review
Michigan Law Review
This Note evaluates the merits of Revenue Ruling 74-323. First, it asserts that, while not arbitrary, the Service's resolution of the preemption issue was not mandated by the language of amended section 162 or by the relevant legislative history. Second, it maintains that it is both appropriate and procedurally feasible to apply the judicial public policy doctrine to violations of federal civil rights laws that impose no fine, imprisonment, loss of license, or other criminal penalty. The denial of a deduction in this situation would extend the public policy doctrine beyond both section 162(c)(2) and the judicial doctrine as it …
The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches
The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches
Publications
No abstract provided.
Recent Legislation, J. Rodney Johnson
Recent Legislation, J. Rodney Johnson
University of Richmond Law Review
The 1972 session of the General Assembly was especially active in the areas of wills, trusts, and estates. Much of this legislation deals with fine points not affecting the average lawyer in his practice. However, the following items of legislation should be of general interest to the attorney whose practice involves probate work or estate planning, even though he does not hold himself out as a specialist in these areas.
Commissioner Of Internal Revenue V. First Security Bank Of Utah, Lewis F. Powell Jr.
Commissioner Of Internal Revenue V. First Security Bank Of Utah, Lewis F. Powell Jr.
Supreme Court Case Files
No abstract provided.
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
Judicial Tax Courts For The States: A Modern Imperative, William D. Dexter
University of Michigan Journal of Law Reform
There has been growing discontent among tax gatherers and taxpayers alike over the disposition of state and local tax disputes. Concern centers on the nature of appellate review and its availability irrespective of the tax involved or the amount or subject matter in controversy. In many jurisdictions the system of review in tax cases presents an unwieldy array of alternative administrative and judicial avenues of review which are confusing to the prospective tax appellant and destructive of economy and uniformity in the system. This article will assess the need for a specialized judicial court to review the initial disposition of …