Creighton University
Duke Law School
William & Mary Law School
University of Michigan Law School
Elisabeth Haub School of Law at Pace University
Universidad de La Salle, Bogotá
Florida A&M University College of Law
University of Kentucky College of Law
Table Of Contents,
2021
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Interview: Robert Patterson,
2020
Golden Gate University School of Law
Interview: Robert Patterson, Bacilio Mendez
GGU Tax & Estate Planning Review
Dr. Marcia Ruben, Assistant Professor and Chair of GGU’s Graduate Management Program, speaks with Robert Patterson—an MS Taxation alumnus and Director and Worldwide Tax & Trade Controller at Microsoft—about his life and career.
The Rich,
2020
Kutztown University
The Rich, Lucas A. Santos
English Department: Research for Change - Wicked Problems in Our World
The rise of the super rich dramatically rose in the 1980’s. The once dominant oil and gas sector was taken over by finance and technology overall. We are able to see a rise of these super rich, or the one percent, and even how quickly they were able to recover from the 2008 Recession. Now, the one percent are making continuous substantial gains in a current world, where a pandemic has struck and many are struggling. I talk about the use of public policy in order to regain this economic gap between the one percent and the rest of ...
Enough Is As Good As A Feast,
2020
Seattle University School of Law
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 ...
Interview: Nathan Pastor On Barefoot V. Jennings,
2020
Golden Gate University School of Law
Interview: Nathan Pastor On Barefoot V. Jennings, Bacilio Mendez Ii
GGU Tax & Estate Planning Review
In February 2020 (read: pre-COVID-19-pandemic and the California shelter-in-place order taking hold), I was lucky enough to sit down with Nathan Pastor (JD ’14, LLM ’16, right) to discuss a case that resulted in a seismic shift in California probate law—Barefoot v. Jennings.
Table Of Contents,
2020
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Front Matter (Letter From The Editor, Masthead, Etc.),
2020
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
In Re. Estate Of Easterday,
2020
Golden Gate University School of Law
In Re. Estate Of Easterday, Corey Michelle Timpson
GGU Tax & Estate Planning Review
Whether pending divorce has an effect on entitlement to life insurance; and whether ERISA preempts state law specifically relating to enforcement of a contractual waiver in relation to pension benefits.
Reforming State Corporate Income Taxes Can Yield Billions,
2020
University of California, Davis
Reforming State Corporate Income Taxes Can Yield Billions, Darien Shanske, Reuven S. Avi-Yonah, David Gamage
Articles by Maurer Faculty
The federal government should be providing states and localities with hundreds of billions of dollars in aid. The arguments against such aid, including the claim that the states have somehow been profligate, do not stand up to scrutiny. Nevertheless, it seems unlikely that the federal government will do enough, and it is already the case that the federal government is acting too slowly. States and local governments, which generally operate under balanced budget constraints, are, accordingly, already making sweeping cuts4 that will deepen the recession and reduce services when they are most needed.
Rather than make these cuts, it would ...
Sveen V. Melin,
2020
Golden Gate University School of Law
Sveen V. Melin, Steven J. Reading
GGU Tax & Estate Planning Review
Does the retroactive application of a revocation-on-divorce statute to contracts entered into prior to the enactment of the statute violate the Contracts Clause of the Constitution?
Dieringer V.Comm'r Of Internal Revenue,
2020
Golden Gate University School of Law
Dieringer V.Comm'r Of Internal Revenue, Christian Ramos
GGU Tax & Estate Planning Review
Whether the Tax Court 1) should have valued the charitable gift at Victoria’s Date of Death, 2) even if post-death events could be considered, the Tax Court erred by not accounting for a decline in value of Victoria’s shares caused by economic forces, and 3) the Tax Court erred by upholding the accuracy-related penalty under I.R.C. § 662.
In Re. Sealed Case,
2020
Golden Gate University School of Law
In Re. Sealed Case, Christian Ramos
GGU Tax & Estate Planning Review
Whether the Tax Court abused its discretion in denying the Appellant’s request to proceed anonymously because he is a serial filer who relies upon public information
N.C. Dep’T Of Revenue V. Kimberley Rice Kaestner 1992 Family Trust,
2020
Golden Gate University School of Law
N.C. Dep’T Of Revenue V. Kimberley Rice Kaestner 1992 Family Trust, Corey Michelle Timpson
GGU Tax & Estate Planning Review
Whether a State can tax a trust income for the benefit of a North Carolina resident when no income was, or could have been, received by the trust and when no connection to the Trust existed outside of the beneficiary’s residence in North Carolina.
United States V. Dimartino,
2020
Golden Gate University School of Law
United States V. Dimartino, Christian Ramos
GGU Tax & Estate Planning Review
Whether the United States District Court for the District of Connecticut, abused its discretion in denying DiMartino’s request for a competency hearing and giving no weight to Defendant’s psychologist’s report prepared at counsel’s request.
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation,
2020
Creighton University
Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay
Northwestern Journal of Law & Social Policy
This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both ...
Salce V. Cardell,
2020
Golden Gate University School of Law
Salce V. Cardell, Corey Michelle Timpson
GGU Tax & Estate Planning Review
Whether either party violated the in terrorem clause as stated in both the trust and last will and testament.
Duncan V. Rawls,
2020
Golden Gate University School of Law
Duncan V. Rawls, Steven J. Reading
GGU Tax & Estate Planning Review
Whether and under what circumstances Georgia public policy prohibits enforcement of an in terrorem, or no contest, provision of a trust.
February 2020 Breakdown Of State-By-State Gilti Conformity,
2020
Golden Gate University School of Law
February 2020 Breakdown Of State-By-State Gilti Conformity, Bacilio Medez Ii
GGU Tax & Estate Planning Review
It has been two years since the enactment of the Tax Cuts and Jobs Act (TCJA) and many states are still wrestling with exactly how they plan to conform to key provisions of the law—particularly those provisions related to Global Intangible Low-Taxed Income (GILTI).
Family Limited Partnerships: Are They Still A Viable Weapon In The Estate Planner’S Arsenal?,
2020
Associate at the Law Firm of Van Leer and Greenberg Esqs.
Family Limited Partnerships: Are They Still A Viable Weapon In The Estate Planner’S Arsenal?, Matthew Van Leer-Greenberg Esq., Llm
Roger Williams University Law Review
No abstract provided.
The 1969 Tax Reform Act And Charities: Fifty Years Later,
2020
University of Pittsburgh School of Law
The 1969 Tax Reform Act And Charities: Fifty Years Later, Philip Hackney
Articles
Fifty years ago, Congress enacted the Tax Reform Act of 1969 to regulate charitable activity of the rich. Congress constricted the influence of the wealthy on private foundations and hindered the abuse of dollars put into charitable solution through income tax rules. Concerned that the likes of the Mellons, the Rockefellers, and the Fords were putting substantial wealth into foundations for huge tax breaks while continuing to control those funds for their own private ends, Congress revamped the tax rules to force charitable foundations created and controlled by the wealthy to pay out charitable dollars annually and avoid self-dealing. Today ...
