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Articles 181 - 207 of 207
Full-Text Articles in Tax Law
Enough Is As Good As A Feast, Noah C. Chauvin
Enough Is As Good As A Feast, Noah C. Chauvin
Seattle University Law Review
Ipse Dixit, the podcast on legal scholarship, provides a valuable service to the legal community and particularly to the legal academy. The podcast’s hosts skillfully interview guests about their legal and law-related scholarship, helping those guests communicate their ideas clearly and concisely. In this review essay, I argue that Ipse Dixit has made a major contribution to legal scholarship by demonstrating in its interview episodes that law review articles are neither the only nor the best way of communicating scholarly ideas. This contribution should be considered “scholarship,” because one of the primary goals of scholarship is to communicate new ideas.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
In Memory Of Professor James E. Bond, Janet Ainsworth
In Memory Of Professor James E. Bond, Janet Ainsworth
Seattle University Law Review
Janet Ainsworth, Professor of Law at Seattle University School of Law: In Memory of Professor James E. Bond.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Legislative Foundation Of The United States' New International Tax System, Joshua D. Harms
Legislative Foundation Of The United States' New International Tax System, Joshua D. Harms
Seattle University Law Review
This Note begins with commentary on the United States’ former worldwide system of taxation. This system taxed multinational corporations’ offshore profits at the applicable domestic income tax rate less credits for taxes paid to foreign governments. This tax regime provided for the deferral of income tax due on the profits of multinational corporations’ overseas operations until the time of repatriation. This Note considers the issues inherent in this system and analyzes the repatriation tax holiday under the American Jobs Creation Act of 2004. This holiday has been unanimously criticized by both sides of the political aisle and led to large …
De Novo: Reviewing Tax Court Redressability Incongruities In Innocent Spouse Relief Sections 66© And 6015(F), Jason Harn
De Novo: Reviewing Tax Court Redressability Incongruities In Innocent Spouse Relief Sections 66© And 6015(F), Jason Harn
Seattle University Law Review
Part One of this Note details the historical background of joint and several liability in federal income taxation. Part Two introduces, compares, and contrasts the two statutory provisions Congress has enacted to relieve “innocent spouses” from joint and several liability. Part Three discusses the incongruent standards of review applied by the Tax Court to these—§§ 66 and 6015—two substantially similar relief provisions. Finally, Part Four suggests remedies to alleviate this incongruity.
A View From American Courts: The Year In Indian Law 2017, Grant Christensen
A View From American Courts: The Year In Indian Law 2017, Grant Christensen
Seattle University Law Review
This Article provides a comprehensive review of Indian law for 2017. It does not include a citation to every case related to Indian law issued by the courts but tries to incorporate the majority of opinions into its catalog to provide a robust discussion of the changes in Indian law over the course of 2017. Part I of this Article provides some general statistics about Indian law in 2017. Part II focuses on activity at the U.S. Supreme Court, which is the most watched forum for Indian law cases for obvious reasons. Part III groups cases by subject area and …
Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok
Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok
Seattle University Law Review
In this Article we discuss how U.S. entity law has evolved in recent decades so that (i) limited liability has become available to the owners of any form of business organization, and (ii) all forms of business organizations are now seen as having the status of entities separate from their owners. Those changes have occurred without significant consideration of their consequences or what they mean for the public policies underlying entity law. At the same time, there is an increasing awareness by businesses that promotion of social benefits and/or reduction of externalities is in the firm’s best interests. There has …
In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker
In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker
Seattle University Law Review
A startup’s path to self-sustaining profitability is risky and hard, and most do not make it. Venture capital (VC) investors try to improve these odds with contractual terms that focus and sharpen employees’ incentives to pursue gold. If the employees and investors expect the startup to balance the goal of profitability with another goal—the goal of good—the risks are likely to both grow and multiply. They grow to the extent that profits are threatened, and they multiply to the extent that balancing competing goals adds a dimension to the incentive problem. In this Article, we explore contracting terms specific to …
Realigning The Governmental/Proprietary Distinction In Municipal Law, Hugh D. Spitzer
Realigning The Governmental/Proprietary Distinction In Municipal Law, Hugh D. Spitzer
Seattle University Law Review
Lawyers and judges who deal with municipal law are perpetually puzzled by the distinction between “governmental” and “proprietary” powers of local governments. The distinction is murky, inconsistent between jurisdictions, inconsistent within jurisdictions, and of limited use in predicting how courts will rule. Critics have launched convincing attacks on the division of municipal powers into these two categories. Most articles have focused on problems with the distinction in specific areas of municipal law. In contrast, this article provides a comprehensive analysis of the governmental/proprietary distinction in seven specific doctrinal areas: legislative grants of municipal authority, government contracts, torts, eminent domain, adverse …
Bringing Continuity To Cryptocurrency: Commercial Law As A Guide To The Asset Categorization Of Bitcoin, Evan Hewitt
Bringing Continuity To Cryptocurrency: Commercial Law As A Guide To The Asset Categorization Of Bitcoin, Evan Hewitt
Seattle University Law Review
This Note will undertake to analyze bitcoin under the Uniform Commercial Code (UCC) and the Internal Revenue Code (IRC)—two important sources of commercial law—to see whether any existing asset categories adequately protect bitcoin’s commercial viability. This Note will demonstrate that although commercial law dictates that bitcoin should—nay must—be regulated as a currency in order to sustain its existence, the very definition of currency seems to preclude that from happening. Therefore, this Note will recommend that we experiment with a new type of asset that receives currency-like treatment, specifically designed for cryptocurrencies, under which bitcoin can be categorized in order to …
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke
Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke
Seattle University Law Review
Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This Article …
Obesity And Unhealthy Consumption: The Public-Policy Case For Placing A Federal Sin Tax On Sugary Beverages, Jonathan Cummings
Obesity And Unhealthy Consumption: The Public-Policy Case For Placing A Federal Sin Tax On Sugary Beverages, Jonathan Cummings
Seattle University Law Review
A growing body of research has established an empirical link between consumption of sugary beverages and numerous health problems. Yet, while few people disagree that reduced consumption of sugary beverages is a desirable goal for American society, many people disagree about how to reduce it. This Comment argues that a proposed sin tax on sugary beverages is sound policy, and Congress should implement the tax in order to combat and address the obesity epidemic because (1) consumers are subject to cognitive and informational defects that affect consumers’ abilities to make the best welfare-generating decisions, and (2) sugary-beverage consumption causes healthcare-related …
A Call For Judicial Restraint: Federal Taxpayer Grievances Challenging Executive Action, Debra L. Lowman
A Call For Judicial Restraint: Federal Taxpayer Grievances Challenging Executive Action, Debra L. Lowman
Seattle University Law Review
This Article calls upon the Supreme Court to stay the Judiciary's hand in taxpayer grievances concerning purely executive action. Parts II and III of the Article provide the relevant background material for an understanding of the subject matter. Specifically, Part I recounts the evolution of taxpayer standing, taking the reader from the Supreme Court's decision in Frothingham to its counterpoint decision in Flast. Part III summarizes the Seventh Circuit's unprecedented decision in Freedom. Part IV demonstrates that taxpayer standing as conceived by the Freedom court does not conform to the standing paradigm formulated in Flast, and moreover, …
The Rush To The Goblin Market: The Blurring Of Quill'S Two Nexus Tests, H. Beau Baez Iii
The Rush To The Goblin Market: The Blurring Of Quill'S Two Nexus Tests, H. Beau Baez Iii
Seattle University Law Review
Part II of this Article begins with a brief introduction to sales and use taxes in the United States. Although these taxes are complementary in nature, they are treated differently for constitutional purposes. This Part then examines the Due Process Clause and Commerce Clause constraints on state taxation, which are animated by very different concerns. Next, this Part explores footnote eight in Quill to dispel the notion that Quill established a facts-and-circumstances test. The section concludes by discussing the problems lower courts have had in applying the Quill nexus tests. The primary problem encountered by the lower courts, exemplified by …
Circular 230 Opinion Standards, Legal Ethics And First Amendment Limitations On The Regulation Of Professional Speech By Lawyers, David T. Moldenhauer
Circular 230 Opinion Standards, Legal Ethics And First Amendment Limitations On The Regulation Of Professional Speech By Lawyers, David T. Moldenhauer
Seattle University Law Review
Part II of this Article discusses the background, scope, and requirements of the Circular 230 rules. Part III discusses the ethical rules applicable to tax opinions, compares these rules to the Circular 230 opinion standards, and concludes that the Circular 230 standards impose substantially greater requirements on practitioners than, and in certain respects conflict with, the ethical rules. Part IV discusses First Amendment case law and commentary regarding professional speech, and proposes that professional speech regulations be analyzed by a model that defines permissible regulation of professional speech by reference to the role of the profession in society and accepted …
Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione
Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione
Seattle University Law Review
This Article argues that governments should abandon the treaty concept of permanent establishment and adopt international tax reforms that restore the primacy of "market country taxation of multi-national business profits promoted by domestic tax laws. Part I explores several emerging e-commerce issues that demonstrate the tension of introducing traditional tax norms to a digital environment. Part II reviews historical and recent developments in the international taxation of business profits and looks at the underlying trends and sentiments for reform of the existing system of global taxation of business income. Part III canvasses several prominent international tax reform alternatives proposed by …
Telford: Casting Sunlight On Shadow Governments—Limits To The Delegation Of Government Power To Associations Of Officials And Agencies , Leslie L. Marshall
Telford: Casting Sunlight On Shadow Governments—Limits To The Delegation Of Government Power To Associations Of Officials And Agencies , Leslie L. Marshall
Seattle University Law Review
This Note engages in three areas of analysis. Part II reviews the case of Telford v. Thurston County Board of Commissioner, which, for the first time in Washington State, confronted the issue of whether associations of state officials or agencies are the equivalent of agencies for purposes of the state Public Disclosure Act. Part III examines the broader implications of Telford: (1) whether the principles in Telford should be applied to other state safeguards and restrictions on government agencies, such as the state Open Public Meetings Act, (2) whether the constitutional requirement of one-person-one-vote should be applied to associations of …
Will Surfing The Web Subject One To Transient Tax Jurisdiction? Why We Need A Uniform Federal Sales Tax On Internet Commerce, Aaron G. Murphy
Will Surfing The Web Subject One To Transient Tax Jurisdiction? Why We Need A Uniform Federal Sales Tax On Internet Commerce, Aaron G. Murphy
Seattle University Law Review
This Comment considers how Internet sales could be taxed if Congressional action is taken to remove the Commerce Clause impediments, which would leave only Due Process Clause limitations on Internet taxation. Though three potential solutions are addressed and analyzed for their potential treatment under the Due Process Clause, this Comment concludes that a federal uniform tax on Internet sales of goods will achieve the best balance of interests while avoiding Due Process problems. Part Two provides the reader with a basic description of the current law in the area of sales and use taxes and the problems the Internet poses …
Congress's Amendment To Section 104 Of The Tax Code Will Not Clarify The Tax Treatment Of Damages And Will Lead To Arbitrary Distinctions, Sharon E. Stedman
Congress's Amendment To Section 104 Of The Tax Code Will Not Clarify The Tax Treatment Of Damages And Will Lead To Arbitrary Distinctions, Sharon E. Stedman
Seattle University Law Review
This Note examines the recent amendment of I.R.C. § 104 and argues that the amendment will not clarify the tax treatment of damages but will instead lead to inequitable results and arbitrary distinctions. Part I explores the policy justifications for the exclusion of damage awards from gross income and provides a brief overview of section 104. Next, in Part II, the article reflects upon the tax treatment of damages prior to the recent amendment. In doing so, Part II focuses on the relevant case law and revenue rulings. Turning toward the tax treatment of damages under the new amendment, Part …
A Step In The Right Direction: Washington Passes The Limited Liability Company Act, Jessica A. Eaves
A Step In The Right Direction: Washington Passes The Limited Liability Company Act, Jessica A. Eaves
Seattle University Law Review
This Article describes how and why the LLC Act was passed, and provides a general outline of the LLC form in Washington. Section II outlines the perceived barriers to operating a business in Washington state. Section III sets out a brief legislative history of the Act, including the attempts by the Washington State Trial Lawyers Association to block the legislation, and proposed amendments to the legislation. Section IV describes the specifics of the LLC entity by reference to the Washington Limited Liability Company Act. Section IV also presents the comparative advantages of LLCs to other business forms. Finally, Section V …
Howard V. United States: Who Should Be Responsible For The 100 Percent Penalty?, James E. Hungerford
Howard V. United States: Who Should Be Responsible For The 100 Percent Penalty?, James E. Hungerford
Seattle University Law Review
The 100 percent penalty provision of I.R.C. section 6672 imposes a penalty that can far exceed the maximum criminal penalties for fraud or tax evasion. For this reason, the Internal Revenue Service (I.R.S.) should only assess the 100 percent penalty against persons who are clearly liable for the penalty. As Justice Rehnquist said in his dissent in United States v. Sotelo, the 100 percent penalty provision imposes a potentially crushing liability on corporate officials-a liability that is nondischargeable (in bankruptcy) in its entirety and virtually in perpetuity. This Note will discuss section 6672, including its purpose, history, and specific …
The Effect Of Tax Foreclosure Sales On Servitudes: Olympia V. Palze, Daniel W. Galvin
The Effect Of Tax Foreclosure Sales On Servitudes: Olympia V. Palze, Daniel W. Galvin
Seattle University Law Review
This Note analyzes the historical position taken by Washington courts regarding servitudes and tax sales prior to and subsequent to the 1959 statute dealing with easements. The Note next examines the Palzer holding, the degree to which it aligns Washington's position with that of the majority, and its limited support for future litigation involving other forms of servitudes.
Reforming The Tax Treatment Of Divorce: Splitting The Benefits Of A Split, C. Garrison Lepow
Reforming The Tax Treatment Of Divorce: Splitting The Benefits Of A Split, C. Garrison Lepow
Seattle University Law Review
The purpose of this Article is to consider the tax consequences of divorce, particularly those problems relating to property settlements. The tax consequences of alimony and child support are also considered. These problems have a long history that must be reviewed in order to understand both the present law and the current proposals which were considered by the House Ways and Means Committee during the last session of Congress. Unfortunately, the narrowness of the legislative proposals permits many of the problems to continue; the proposals change only the timing of the problem.
Serving Two Masters: Commercial Hues And Tax Exempt Organizations, Lawrence Zelenak
Serving Two Masters: Commercial Hues And Tax Exempt Organizations, Lawrence Zelenak
Seattle University Law Review
This article will describe the statutory and regulatory framework of section 501(c)(3), examine how the test has been applied, criticize the test, and suggest a test more in keeping with the language and the spirit of section 501(c)(3). The proposed test is this: If the questioned activity directly accomplishes an exempt purpose of the organization, and if all profits from the activity are used in a manner consistent with the organization's exempt purposes, 6 then the organization should be granted exempt status, whether or not the organization's activities are imbued with a "commercial hue."