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Articles 91 - 120 of 172
Full-Text Articles in Tax Law
Taxation, The Student Athlete, And The Professionalization Of College Athletics, Erik M. Jensen
Taxation, The Student Athlete, And The Professionalization Of College Athletics, Erik M. Jensen
Faculty Publications
It has become common to hear critics argue that big-time college athletes are being exploited by their institutions and that they should be paid fair market value for their services. This article argues that such a policy, if adopted, could have some unexpected consequences for the colleges. The traditional justification for not taxing athletic income (basically meaning, for most big-time schools, that from football and basketball) is that the participants are student athletes, that the activities are related to the colleges’ overall educational purposes, and that the athletic revenue is therefore not subject to the tax on unrelated business income. …
Hughes Properties And General Dynamics: The Supreme Court, The All Events Test, And The 1984 Tax Act, Erik M. Jensen
Hughes Properties And General Dynamics: The Supreme Court, The All Events Test, And The 1984 Tax Act, Erik M. Jensen
Faculty Publications
This article discusses United States v. Hughes Properties, a 1986 case in which the Supreme Court blessed an accrual-basis taxpayer's current deduction for amounts guaranteed as payoffs on progressive slot machines but for which no winner had yet been determined. The author notes that, had the case been governed by section 461(h) of the Internal Revenue Code, as it was amended by the 1984 Tax Reform Act, the deductions would have been deferred. He speculates about the Supreme Court's willingness to decide an issue rendered moot by subsequent legislation, and ponders the effect that the decision in Hughes Properties will …
The Deduction Of Future Liabilities By Accrual-Basis TaxPayers: Premature Accruals, The All Events Test, And EcoNomic Performance, Erik M. Jensen
The Deduction Of Future Liabilities By Accrual-Basis TaxPayers: Premature Accruals, The All Events Test, And EcoNomic Performance, Erik M. Jensen
Faculty Publications
Written during the Paleozoic era, this article considers the timing of deductions by accrual-basis taxpayers. The article considers timing problems under pre-1984 prior law, where the benefit of a deduction for a future obligation could provide grossly inflated tax benefits; the limitations of the all events test as the sole determinant of timing; and the effect of statutory changes made by the Tax Reform Act of 1984, which require that a deduction be deferred until "economic performance" has occurred.
The Uneasy Justification For Special Treatment Of Like-Kind Exchanges, Erik M. Jensen
The Uneasy Justification For Special Treatment Of Like-Kind Exchanges, Erik M. Jensen
Faculty Publications
This article considered the traditional justifications for nonrecognition treatment for like-kind exchanges, as provided in section 1031 of the Internal Revenue Code, and found them wanting. The article nevertheless concluded that, even though the justifications are imperfect, section 1031 has some plausibility to it, at least as applied to traditional, simultaneous exchanges.
Kansas V. Prairie Band Potawatomi Nation: Undermining Indian Sovereignty Through State Taxation, Jesse K. Martin
Kansas V. Prairie Band Potawatomi Nation: Undermining Indian Sovereignty Through State Taxation, Jesse K. Martin
University of Maryland Law Journal of Race, Religion, Gender and Class
No abstract provided.
Hospital Property Tax Exemption In Illinois: Exploring The Policy Gaps, John D. Colombo
Hospital Property Tax Exemption In Illinois: Exploring The Policy Gaps, John D. Colombo
Loyola University Chicago Law Journal
No abstract provided.
Removing The Reassessment Of Property Value When Transferred Between Registered Domestic Partners, Sharon Everett
Removing The Reassessment Of Property Value When Transferred Between Registered Domestic Partners, Sharon Everett
McGeorge Law Review
No abstract provided.
Taxing Good, Kenneth C. Halcom
1031 Tenant In Common Exchanges: A "Tic"King Time Bomb At The Intersection Of Real Estate, Securities, And Tax Law?, Marilyn Blumberg Cane, Jennifer C. Erdelyi
1031 Tenant In Common Exchanges: A "Tic"King Time Bomb At The Intersection Of Real Estate, Securities, And Tax Law?, Marilyn Blumberg Cane, Jennifer C. Erdelyi
Faculty Scholarship
Those who follow economic trends know that investing in real estate has recently become a hotbed of activity. In response to the stock market's unpredictability, investors have been drawn to the commercial real estate market in record numbers, seeking to capitalize on low interest rates coupled with the rising appreciation such properties have offered. In addition to the potential upside of such investments, many commercial property investors seek a tax deferral method for the capital gains they realized upon the sale of other previously owned property. Section 1031 of the Internal Revenue Code ("Section 1031"), under specially defined circumstances, allows …
Personal And Political Bias In The Debate Over Federal Income Taxation Rates And Progressivity, Richard J. Kovach
Personal And Political Bias In The Debate Over Federal Income Taxation Rates And Progressivity, Richard J. Kovach
Akron Tax Journal
Unlike the commentaries of flat tax proponents, this article will not attempt to dispel the notion of progressive taxation. Rather, this article will first question whether professors who write about tax policy can as a group reach unbiased conclusions about progressivity policy. Next, this article will address a few progressivity concepts that fuel taxation debates. Finally, this commentary will outline some ideas for structuring the federal income taxation system in ways that reduce political rancor and potentially create reasonable acceptance by tax producers, tax beneficiaries, and their respective advocates.
Taxation Of Below-Market Loans Under 7872: This Could Be A Lot Simpler!, John A. Lynch Jr.
Taxation Of Below-Market Loans Under 7872: This Could Be A Lot Simpler!, John A. Lynch Jr.
Akron Tax Journal
This article will explore § 7872: what it is, why it was enacted, how it has developed judicially and administratively since its enactment, and how it might be improved - mostly by reducing its complexity. It shall be contended generally that the "reform" intended with respect to § 7872 in several instances overshot the mark and serves no useful purpose.
Bright Line, Dim Prospects: Grupo Dataflux V. Atlas Global Group, L.P. Reaffirms A Bright Line Barrier To Diversity Jurisdiction For Limited Partnerships And Other Unincorporated Entities, Amy Friedmann
Akron Tax Journal
This Note examines how these two policy decisions changed the landscape of diversity jurisdiction for limited partnerships and other unincorporated entities. It argues that, despite the Grupo majority's expressed rationale of adhering to time of filing precedent, a rule that requires complete diversity between parties to exist at the time of filing, the majority actually reaffirmed and clarified the scope of the Caterpillar exception to the time of filing rule. This Note further argues that the real impetus for the majority's decision was the fear that any tinkering with the bright-line rule of Carden, which requires courts to count the …
The Heroic Nature Of Tax Lawyers, Erik M. Jensen
The Heroic Nature Of Tax Lawyers, Erik M. Jensen
Faculty Publications
This essay uses John Grisham’s monumental work, 'The Firm,' to refute the notion that tax lawyers are nerds. A tax lawyer himself, the author challenges anyone who disagrees with him to a duel with broadswords.
Attaining U.S. Effectively Connected Income In The Aftermath Of The American Jobs Creation Act Of 2004 And Its Aim To Repeal Extraterritorial Income Exclusion, David Lebron
Akron Tax Journal
This paper seeks to propose the construction of ways to facilitate investment in the United States, a suggested mapping, if you will. To that point where U.S. source income is created, it becomes imperative to effect some balance and accomplish an offset regarding the projected decrease in federal revenues resulting from the provisions within the Act, estimated at net $14.5 billion through year 2009, $5.7 billion accounted for in 2005 alone.
The Federal Definition Of Tax Partnership, Bradley T. Borden
The Federal Definition Of Tax Partnership, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Foreword, 39 J. Marshall L. Rev. V (2006), Priscilla E. Ryan
Foreword, 39 J. Marshall L. Rev. V (2006), Priscilla E. Ryan
UIC Law Review
No abstract provided.
Should The Securities Exchange Act Be The Sole Federal Remedy For An Erisa Fiduciary Misrepresentation Of The Value Of Public Employer Stock?, 39 J. Marshall L. Rev. 637 (2006), Mark Casciari, Ian Morrison
Should The Securities Exchange Act Be The Sole Federal Remedy For An Erisa Fiduciary Misrepresentation Of The Value Of Public Employer Stock?, 39 J. Marshall L. Rev. 637 (2006), Mark Casciari, Ian Morrison
UIC Law Review
No abstract provided.
Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt
Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt
UIC Law Review
No abstract provided.
Inherent Attorney Conflicts Of Interest Under Erisa: Using The Model Rules Of Professional Conduct To Discourage Joint Representation Of Dual Role Fiduciaries, 39 J. Marshall L. Rev. 721 (2006), Paul M. Secunda
UIC Law Review
No abstract provided.
The Great Vanishing Benefit, Employer Provided Retiree Medical Benefits: The Problem And Possible Solutions, 39 J. Marshall L. Rev. 785 (2006), Larry Grudzien
The Great Vanishing Benefit, Employer Provided Retiree Medical Benefits: The Problem And Possible Solutions, 39 J. Marshall L. Rev. 785 (2006), Larry Grudzien
UIC Law Review
No abstract provided.
Can Systems Analysis Help Us To Understand C.O.B.R.A.?: A Challenge To Employment-Based Health Insurance, 39 J. Marshall L. Rev. 753 (2006), Alison Mcmorran Sulentic
Can Systems Analysis Help Us To Understand C.O.B.R.A.?: A Challenge To Employment-Based Health Insurance, 39 J. Marshall L. Rev. 753 (2006), Alison Mcmorran Sulentic
UIC Law Review
No abstract provided.
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.
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 …
What's Up On Stock-Drops? Moench Revisited, 39 J. Marshall L. Rev. 605 (2006), Craig C. Martin, Matthew J. Renaud, Omar R. Akbar
What's Up On Stock-Drops? Moench Revisited, 39 J. Marshall L. Rev. 605 (2006), Craig C. Martin, Matthew J. Renaud, Omar R. Akbar
UIC Law Review
No abstract provided.
The United States' Experience With Energy-Based Tax Incentives: The Evidence Supporting Tax Incentives For Renewable Energy, Mona Hymel
Loyola University Chicago Law Journal
No abstract provided.
The Taxation Of Undocumented Immigrants: Separate, Unequal, And Without Representation, Francine J. Lipman
The Taxation Of Undocumented Immigrants: Separate, Unequal, And Without Representation, Francine J. Lipman
Scholarly Works
No abstract provided.
Relief From The Rubble: Tax Assistance For Victims Of The 2005 Hurricane Season, Francine J. Lipman
Relief From The Rubble: Tax Assistance For Victims Of The 2005 Hurricane Season, Francine J. Lipman
Scholarly Works
No abstract provided.
Celebrating Life And Taxes, Francine J. Lipman
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 …
The Three Goals Of Taxation, Reuven S. Avi-Yonah
The Three Goals Of Taxation, Reuven S. Avi-Yonah
Articles
The current debate in the United States about whether the income tax should be replaced with a consumption tax has been waged on the traditional grounds for evaluating tax policy: efficiency, equity, and administrability. For example, Joseph Bankman and David Weisbach recently argued for the superiority of an ideal consumption tax over an ideal income tax on three grounds: First, that the consumption tax is more efficient because it does not discriminate between current and future consumption,' while both income and consumption taxes have identical effect on work effort. Second, that the consumption tax is at least as good at …