Tax Law Commons^™

Suspect Linkage: The Interplay Of State Taxing And Spending Measures In The Application Of Constitutional Antidiscrimination Rules, Dan T. Coenen, Walter Hellerstein

Scholarly Works

This article examines an important and recurring question that courts frequently resolve, but rarely analyze: whether taxing and spending measures should be viewed together when a state imposes a nondiscriminatory tax but also affords relief to some taxpayers through government spending. The answer to this question will often determine whether the state's actions violate constitutional strictures against discriminatory taxation. The taxing measure and the spending measure will generally pass muster if viewed in isolation. After all, courts rarely invalidate nondiscriminatory taxing measures on constitutional grounds. And true government spending measures, if considered alone, plainly fall outside the reach of constitutional …

Creating Complex Monsters: Joint Operating Agreements And The Logical Invalidity Of Treasury Regulation 1.502-1(B), Darryll K. Jones

Journal Publications

This article questions the validity of Regulations section 1.502-1(b) and its resulting insistence upon virtual mergers. It argues that the regulation is invalid as having no basis in section 502, the statute under which it was codified. This article argues, instead, that the regulation is a logically incorrect amalgamation of two distinct judicial tax doctrines by which tax exemption may be or could have been gained vicariously: (1) the integral part doctrine which allows one organization to achieve tax exemption on the basis of another organization's charitable activities, and (2) the now-discarded destination of income doctrine under which tax exemption …

Tax Issues In Divorce, Marjorie A. O'Connell

William & Mary Annual Tax Conference

No abstract provided.

Incriminatory Effects Of Compliance With Irs Subpoenas For Personal Documents: An Analysis Of Current Approaches, Leah A. Kahl

William & Mary Bill of Rights Journal

This Note argues that creating a tax-crime exception to the privilege against self-incrimination countervenes both the language and the spirit of the Fifth Amendment. This Note further argues that the Ninth Circuit's creation of a tax crime-exception stemmed from a misinterpretation of precedent.

This Note describes the tax system and structure of the Internal Revenue Service (IRS), including its investigatory powers. The relationship between the IRS and the Department of Justice is discussed to ascertain the incriminatory effects of taxpayers' disclosures. A Ninth Circuit district court case, United States v. Troescher, is used as a framework for analyzing the Ninth …

The Year In Review: A Discussion Of Significant Regulations, Rulings And Cases, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

How To Reduce The Compliance Burden Of The Earned Income Credit On Low-Income Workers And On The Internal Revenue Service, Jonathan Barry Forman

Oklahoma Law Review

No abstract provided.

Taxes, Market Structure, And International Price Discrimination, Richard C. Henderson

Northwestern Journal of International Law & Business

The Department of Commerce's current cost-based calculation methods cannot measure tax pass-through. In one case, however, Commerce has employed a sophisticated econometric model of supply (cost) and demand elasticities to estimate tax pass-through. Because econometric models can do more than simply measure pass-through, the U.S. Government should adopt an econometric approach in all antidumping cases. Econometric models recognize the dependence of prices on market structure. These models thereby allow the U.S. Government to segregate pricing behavior consistent with different market structures from behavior that injures a balanced set of U.S. interests, which includes producers, consumers, and downstream industries.

Treatment Of Border Tax Rebates Of Consumption Taxes Under The Antidumping Law, John D. Mcinerney

Northwestern Journal of International Law & Business

This Article describes how Zenith Electronics Corp. v. United States ("Zenith") made the treatment of export rebates of consumption taxes an issue under the U.S. antidumping law. It explains the position of the Department of Commerce ("Commerce") that dumping margins should be calculated on a tax net basis (so that they equal the margins that would be found in the absence of taxes), and offers a general criticism of the argument in Zenith.

Tax Court Decision Unsettles Irs Subchapter S Procedures, Glenn E. Coven

Faculty Publications

No abstract provided.

Making Subchapter S Work, Glenn E. Coven

Faculty Publications

No abstract provided.

Tax Legislation, Mark A. Stach

West Virginia Law Review

No abstract provided.

Gould V. Ruefenacht, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Mca, Inc. V. United States: Judicial Recognition Of The Separate Interests Theory, Daniel N. Zucker

Northwestern Journal of International Law & Business

For United States federal tax purposes, the classificaiton of an entity as a partnership or a corporation has significant ramifications, particularly with respect to entities in foreign countries. Classification is especially important to the owners - whether shareholders or partners - of the entity because the question of whether they are taxed on their share of the profits or only upon repartriation will often depend on how the entity, set up under foreign law, is recognized by the Internal Revenue Service (Service). While entity classification in the domestic area has always been vulnerable to challenge, foreign entities face an additional …

Tax Policy Analysis Of Bob Jones University V. U.S, Charles O. Galvin, Neal Devins

Faculty Publications

No abstract provided.

Maryland V. Louisiana, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Standing To Challenge Tax Treatment Of Competitors

William & Mary Law Review

No abstract provided.

Moe V. Confederated Salish & Kootenai Tribes Of The Flatland Reservation, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Confederated Salish & Kootenai Tribes Of The Flatland Reservation V. Moe, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Kahn V. Shevin, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

United States Department Of Agriculture V. Murry, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Committee On Public Education And Religious Liberty V. Nyquist, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Mcclanahan V. Arizona State Tax Commission, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Tonasket V. Washington, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Tax-Accrual Taxpayer Must Include In Gross Income In Year Of Receipt Unconstitutional Advance Payments Received From Customers

West Virginia Law Review

No abstract provided.

Book Reviews, Arno C. Becht, Charles L. B. Lowndes, Jan Z. Krasnowiecki, J. Allen Smith, Earl Phillips, Charles J. Meyers, Kenneth S. Carlston

Journal of Legal Education

No abstract provided.

Power Of A State To Tax Intangibles Of A Foreign Corporation, H. A. W.

West Virginia Law Review

No abstract provided.

Indiana's Intangible Tax Law, Charles Z. Bond

Indiana Law Journal

No abstract provided.