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Articles 61 - 83 of 83
Full-Text Articles in Tax Law
Cuno: The Property Tax Issue, Edward A. Zelinsky
Cuno: The Property Tax Issue, Edward A. Zelinsky
Articles
The author criticizes the decision of the U.S. Court of Appeals for the Sixth Circuit in Cuno v. Daimler Chrysler Inc., in which the court ruled that Ohio's investment tax credit violated the U.S. Constitution's Commerce Clause. Zelinsky says the dormant Commerce Clause concept of nondiscrimination is overbroad and undefinable and should be abandoned. He hopes this decision will give the U.S. Supreme Court an opportunity to reassess the concept.
Do Tax Expenditures Create Framing Effects? Volunteer Firefighters, Property Tax Exemptions, And The Paradox Of Tax Expenditure Analysis, Edward A. Zelinsky
Do Tax Expenditures Create Framing Effects? Volunteer Firefighters, Property Tax Exemptions, And The Paradox Of Tax Expenditure Analysis, Edward A. Zelinsky
Articles
No abstract provided.
Restoring Politics To The Commerce Clause: The Case For Abandoning The Dormant Commerce Clause Prohibition Of Discriminatory Taxation, Edward A. Zelinsky
Restoring Politics To The Commerce Clause: The Case For Abandoning The Dormant Commerce Clause Prohibition Of Discriminatory Taxation, Edward A. Zelinsky
Articles
No abstract provided.
Are Tax "Benefits" For Religious Institutions Constitutionally Dependent On Benefits For Secular Entities?, Edward A. Zelinsky
Are Tax "Benefits" For Religious Institutions Constitutionally Dependent On Benefits For Secular Entities?, Edward A. Zelinsky
Articles
The Supreme Court generally conditions tax exemptions, deductions, and exclusions for religious organizations and activities upon the simultaneous extension of such benefits to secular institutions and undertakings. The Court's position flows logically from its acceptance of the premise that tax exemptions, deductions, and exclusions constitute subsidies. However, the "subsidy" label is usually deployed in a conclusory and unconvincing fashion. The First Amendment is best understood as permitting governments to refrain from taxation to accommodate the autonomy of religious actors and activities; hence, tax benefits extended solely to religious institutions should pass constitutional muster as recognition of that autonomy.
The Cash Balance Controversy Revisited: Age Discrimination And Fidelity To Statutory Text, Edward A. Zelinsky
The Cash Balance Controversy Revisited: Age Discrimination And Fidelity To Statutory Text, Edward A. Zelinsky
Articles
No abstract provided.
The Cash Balance Controversy, Edward A. Zelinsky
Conterm Ltd. V. Finance Ministry, Itzchak Zamir, Aharon Barak, Mishael Cheshin
Conterm Ltd. V. Finance Ministry, Itzchak Zamir, Aharon Barak, Mishael Cheshin
Translated Opinions
Facts: The petitioner acquired a license from the Customs Authority to operate a licensing warehouse on land in dispute between it and the Port and Train Authority. The Customs Authority asked for proof that the petitioner had a right in the land, as required by the regulations, and in return it received an agreement that did not appear to address such a right. The Customs Authority granted the license anyway. When it became aware of the dispute over the land, it refused to renew the license. The central question is whether the petitioner had a duty to disclose the existence …
The Hazards Of Tinkering With The Common Law Of Future Interests: The California Experience, Laura E. Cunningham
The Hazards Of Tinkering With The Common Law Of Future Interests: The California Experience, Laura E. Cunningham
Articles
No abstract provided.
The Unsolved Problem Of The Unfunded Mandate, Edward A. Zelinsky
The Unsolved Problem Of The Unfunded Mandate, Edward A. Zelinsky
Articles
No abstract provided.
Tax Policy V. Revenue Policy: Qualified Plans, Tax Expenditures, And The Flat, Plan Level Tax, Edward A. Zelinsky
Tax Policy V. Revenue Policy: Qualified Plans, Tax Expenditures, And The Flat, Plan Level Tax, Edward A. Zelinsky
Articles
No abstract provided.
Qualified Plans And Identifying Tax Expenditures: A Rejoinder To Professor Stein, Edward A. Zelinsky
Qualified Plans And Identifying Tax Expenditures: A Rejoinder To Professor Stein, Edward A. Zelinsky
Articles
No abstract provided.
Greenmail, Golden Parachutes And The Internal Revenue Code: A Tax Policy Critique Of Sections 280g, 4999 And 5881, Edward A. Zelinsky
Greenmail, Golden Parachutes And The Internal Revenue Code: A Tax Policy Critique Of Sections 280g, 4999 And 5881, Edward A. Zelinsky
Articles
No abstract provided.
The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky
The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky
Articles
The current tax treatment of qualified pension and profit sharing plans has been criticized by commentators as an unfair and expensive tax expenditure. In this Article, Professor Zelinsky challenges this characterization and defends the current treatment of qualified plans on the ground that it is at least as attractive as its alternatives and superior to many of them. After evaluating the current treatment and the alternatives under the criteria of measurability, administrability, liquidity, equity, and simplicity, Professor Zelinsky concludes that the present treatment of qualified plans can be viewed as an acceptable part of a normative income tax.
The Tax Reform Act Of 1986: A Response To Professor Yorio And His Vision Of The Future Of The Internal Revenue Code, Edward A. Zelinsky
The Tax Reform Act Of 1986: A Response To Professor Yorio And His Vision Of The Future Of The Internal Revenue Code, Edward A. Zelinsky
Articles
No abstract provided.
The Deductibility Of State And Local Taxes: Income Measurement, Tax Expenditures And Partial, Functional Deductibility, Edward A. Zelinsky
The Deductibility Of State And Local Taxes: Income Measurement, Tax Expenditures And Partial, Functional Deductibility, Edward A. Zelinsky
Articles
No abstract provided.
Efficiency And Income Taxes: The Rehabilitation Of Tax Incentives, Edward A. Zelinsky
Efficiency And Income Taxes: The Rehabilitation Of Tax Incentives, Edward A. Zelinsky
Articles
This Article explores two prominent issues in current legal literature: the propriety of tax incentives in the federal income tax and the use of economic analysis to examine questions of concern to academic lawyers. One premise of this Article is that there is a connection between these two topics.
For A Few Dollars More: Client’S Right To Discharge His Attorney Under A Contingent Fee Contract, Irving Cohen
For A Few Dollars More: Client’S Right To Discharge His Attorney Under A Contingent Fee Contract, Irving Cohen
Cardozo Law Review
No abstract provided.
Simultaneous Attachment Of Liens On After-Acquired Property, David G. Carlson
Simultaneous Attachment Of Liens On After-Acquired Property, David G. Carlson
Cardozo Law Review
No abstract provided.
Transfer Taxation Without Transfer: Reflections On Employer-Provided Death Benefits, Section 2039, Disclaimers, New Forms Of Wealth, And The Evolution Of The Federal Estate Tax, Edward A. Zelinsky
Transfer Taxation Without Transfer: Reflections On Employer-Provided Death Benefits, Section 2039, Disclaimers, New Forms Of Wealth, And The Evolution Of The Federal Estate Tax, Edward A. Zelinsky
Articles
No abstract provided.
The Estate And Gift Tax Changes Of 1981: A Brief Essay On Historical Perspective, Edward A. Zelinsky
The Estate And Gift Tax Changes Of 1981: A Brief Essay On Historical Perspective, Edward A. Zelinsky
Articles
No abstract provided.
The Bankruptcy Tax Act Of 1980: A Brief Introduction, Edward A. Zelinsky
The Bankruptcy Tax Act Of 1980: A Brief Introduction, Edward A. Zelinsky
Articles
No abstract provided.
Aquisitive Liquidations And Section 334(B)(2): Kimbell-Diamond And Beyond, Stephen B. Meister
Aquisitive Liquidations And Section 334(B)(2): Kimbell-Diamond And Beyond, Stephen B. Meister
Cardozo Law Review
No abstract provided.
Wolff-Bloch V. Jerusalem District Assessing Officer, Alfred Witkon, Yoel Sussman, Shneor Zalman Cheshin
Wolff-Bloch V. Jerusalem District Assessing Officer, Alfred Witkon, Yoel Sussman, Shneor Zalman Cheshin
Translated Opinions
The appellant, a dentist who had travelled to the U.S.A., and had spent 10 weeks there studying the latest developments in her profession, claimed the expenses so incurred by her as a deduction for purposes of income tax on the ground that they were incurred "in the production of income." The Assessing Officer refused to allow the deduction and this decision was upheld by the District Court.
Held, allowing an appeal (Cheshin D.P. dissenting), that the expenditure incurred by the appellant was incurred for the purpose of preserving "an existing asset" and could properly be deducted.