TaxProf Blog

• Which Law Schools Produce the Most "Super Lawyers"?

  Super Lawyers magazine has published rankings of the Top 10 law schools for producing Super Lawyers in thirty states. Here are some examples: California -- Northern California: UC-Hastings -- 462 Super Lawyers (17% of the total) UC-Berkeley -- 406 (15%) University of San Francisco -- 214 (8%) Santa Clara --... [...]
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  Posted: November 04, 2009, 3:57pm EST
  by Paul Caron

• Warren Buffett: Tax Hypocrit?

  Future of Capitalism, Warren Buffett's Tax Hypocrisy: When Warren Buffett criticized President Bush's tax cuts while plumping for the presidential campaigns of Barack Obama and Hillary Clinton, he garnered prominent, adulatory headlines ... Consider that as the context for two pieces of information: First, the observation, amid a column in... [...]
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  Posted: November 04, 2009, 3:00pm EST
  by Paul Caron

• Alternative Uses of Revenues from a Cap-and-Trade Auction

  Dallas Burtraw, Richard Sweeney & Margaret Walls (all of Resources for the Future, Washington, D.C.) have published The Incidence of U.S. Climate Policy: Alternative Uses of Revenues from a Cap-and-Trade Auction, 62 Nat'l TaxJ. 497 (2009). Here is the abstract: This paper evaluates the costs to households of a carbon...' [...]
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  Posted: November 04, 2009, 2:00pm EST
  by Paul Caron

• Cords: Regulating Tax Return Preparers

  Danshera Cords (Capital) has published Paid Tax Preparers, Used Car Dealers, Refund Anticipation Loans, and the Earned Income Tax Credit: The Need to Regulate Tax Return Preparers and Provide More Free Alternatives, 59 Case W. Res. L. Rev. 351 (2009). Here is the Conclusion: Providing real regulation of paid tax... [...]
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  Posted: November 04, 2009, 1:00pm EST
  by Paul Caron

• JOTWELL -- Tax

  Michael Froomkin (Miami) has launched JOTWELL -- The Journal of Things We Like (Lots): The Journal of Things We Like (Lots)–JOTWELL–invites you to join us in filling a telling gap in legal scholarship by creating a space where legal academics will go to identify, celebrate, and discuss the best new... [...]
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  Posted: November 04, 2009, 6:10am EST
  by Paul Caron

• ALJ Says Billionaire Spent 179 (Not 183) Days in NYC, So Not Subject to NYC Tax

  A New York state administrative law judge has ruled that billionaire former hedge fund manager Julian H. Robertson Jr. spent only 183 days in New York City in 2000, As a result, the ALJ ruled that Robertson was not a New York City resident because he spent at least half... [...]
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  Posted: November 04, 2009, 6:05am EST
  by Paul Caron

• Senate Holds Hearing Today on Michael Mundaca's Nomination to be Assistant Secretary for Tax Policy

  The Senate Finance Committee holds a hearing today on Michael F. Mundaca's nomination to be Assistant Secretary of the Treasury for Tax Policy. For prior TaxProf Blog coverage, see here. Update: Opening Statement of Michael F. Mundaca.' [...]
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  Posted: November 04, 2009, 6:00am EST
  by Paul Caron

• Herzig: The Tax Treatment of Exchange Funds

  David Herzig (Valparaiso) has posted Am I the Only Person Paying Taxes? The Largest Tax Loophole for the Rich -- Exchange Funds, 2009 Mich. St. L. Rev. ____, on SSRN. Here is the abstract: President Obama is faced with a national debt at over $11 trillion and needs to fund... [...]
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  Posted: November 04, 2009, 5:00am EST
  by Paul Caron

• The Portability of Property Tax Exemptions

  Ron Cheung (Florida State University, Department of Economics) & Chris Cunningham (Federal Reserve Bank of Atlanta) have posted Voters Hold the Key: Lock-In, Mobility, and the Portability of Property Tax Exemptions on SSRN. Here is the abstract: Since California voters approved Proposition 13 in 1978, fifteen states have enacted caps... [...]
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  Posted: November 04, 2009, 4:00am EST
  by Paul Caron

• McIntyre: How to End the Charade of Information Exchange

  Michael J. McIntyre (Wayne State) has published How to End the Charade of Information Exchange, 56 Tax Notes Int'l 255 (Oct. 26, 2009). Here is part of the Introduction: In Section I of this article, I analyze the new protocol between the United States and Switzerland. It is typical of...' [...]
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  Posted: November 04, 2009, 2:20am EST
  by Paul Caron