Tax Law Commons^™

Respect For "Form" As "Substance" In U.S. Taxation Of International Trusts, Donald D. Kozusko, Stephen K. Vetter

Vanderbilt Journal of Transnational Law

...we might decide that the attribution rule should not be applied so broadly, or so automatically. But how would such a system be devised by regulation? The attribution rule could be applied to trusts in which the discretion of the trustee is very limited and the beneficial interests so clearly ascertainable that the trust is, for all practicable purposes, transparent. That is, however, only a small universe of cases. This leads to the further conclusion that the attribution rule has to be applied based on a facts and circumstances determination of the beneficial interest in each case. Yet that seems …

Emerging Leader Of The Tax Avant-Garde, Andrzej J. Burba

Vanderbilt Journal of Transnational Law

In 1998, Poland's Minister of Finance Leszek Balcerowicz unveiled a plan to restructure the tax system. His fiat tax proposal promises numerous benefits to individual and corporate taxpayers with significant reduction in tax rates for both groups. The new plan offers to further strengthen Poland's growing economy--a consequence that is especially significant in light of the country's aspiration to join the European Union. It provides a remedy for virtually every ailment plaguing the current tax system and, most importantly, the reform offers to finance itself This Note argues that the plan should be adopted immediately for the following reasons: (1) …

A Comparison Of New Zealand Taxpayers' Rights With Selected Civil Law And Common Law Countries, Adrian J. Sawyer

Vanderbilt Journal of Transnational Law

This article seeks to ascertain the breadth of rights that taxpayers enjoy in New Zealand in comparison with their counterparts in a number of common law and civil law jurisdictions. Such a comparison enables the wealth of experience that codification of rights in civil law countries can provide in comparison to the traditionally lower reliance on statutory protection in common law jurisdictions. From this comparative analysis common themes are distilled, as well as differences between New Zealand and various civil law and common law nations with respect to the legal position and state of taxpayers' rights. The author mounts a …

Child Care And Federal Tax Policy, Ann F. Thomas

Articles & Chapters

No abstract provided.

Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas

Articles & Chapters

No abstract provided.

Child Care And Federal Tax Policy (Symposium: Women, Equity And Federal Tax Policy: Open Questions), Ann F. Thomas

Articles & Chapters

No abstract provided.

Marriage And The Income Tax Yesterday, Today, And Tomorrow: A Primer And Legislative Scorecard, Ann F. Thomas

Articles & Chapters

No abstract provided.

Foreword, “Symposium 1999: Women, Equity And Federal Tax Policy: Open Questions.” ., Ann F. Thomas

Articles & Chapters

No abstract provided.

Observing Money, Marriage And Taxation, Ann F. Thomas

Articles & Chapters

No abstract provided.

Tax Metamorphosis, Stephen B. Cohen

Georgetown Law Faculty Publications and Other Works

My favorite course ever, fourth-year high school Latin, was also the most demanding. We translated all twelve books of Virgils epic poem, The _Eneid, line by dactylic hexameter line, and large chunks of Ovids Metamorphoses besides. The course was valuable in many ways, not least of which was that only my youthful reading of Ovid's Metamorphoses later enabled me to make sense of the U.S. Tax Court's otherwise inscrutable decision in Edwards v. Commissioner.

Malpractice And The Tax Practitioner: An Analysis Of The Areas In Which Malpractice Occurs, Jacob L. Todres

Faculty Publications

(Excerpt)

As an attorney for approximately twenty-five years, I have been cognizant of the apparent increase in litigiousness of modem society, and of the concomitant increase in malpractice suits against professionals, both lawyers as well as non-lawyers. As a teacher of tax law, I am especially interested in how this trend impacts the tax lawyer, as well as other tax practitioners. What I am especially interested in is determining which areas of tax law and tax practice have generated the most malpractice claims so that practitioners may embark into such areas forewarned. Unfortunately, most of the existing literature focuses on …

Do They Practice What We Teach?: A Survey Of Practitioners And Estate Planning Professors, Wayne M. Gazur

Publications

This article presents the results of a 1998 mail survey sent to members of the American Bar Association Real Property, Probate & Trust Law Section and to law professors teaching estate planning. The principal goal of the survey was to compare the opinions of practitioners and law professors concerning the importance of 31 estate planning issues and techniques. The survey also included an open-ended solicitation of issues deemed significant by the participant.

The survey found consistency between practitioner and professor responses with respect to techniques such as Crummey planning. Legal education appears to be effective in dealing with core principles. …

The Roth Ira Cuts Federal Revenues, With No Benefit To Taxpayers, Michael Waggoner

Publications

No abstract provided.