TaxProf Blog

• President Obama Signs Worker, Homeownership, and Business Act

  President Obama yesterday signed into law H.R. 3548, the Worker, Homeownership, and Business Act of 2009, with seven major tax provision: Extension and Modification of First-Time Homebuyer Credit (§ 36) Five-Year Carryback of NOLs (§ 172) Exclusion from Income of Qualified Military Base Realignment and Closure (§ 132) Delay in... [...]
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  Posted: November 07, 2009, 3:00pm EST
  by Paul Caron

• WSJ: 27 Million Reasons to Leave New York

  Following up on Wednesday's post, ALJ Says Billionaire Spent Only 183 Days in NYC, So Not Subject to NYC Tax: Weekend Wall Street Journal editorial, 27 Million Reasons to Leave New York; Julian Robertson Wins One For Taxpayers: For every Sunbelt refugee who has tried to leave high tax bills... [...]
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  Posted: November 07, 2009, 12:00pm EST
  by Paul Caron

• The Good and the Bad in Sports

  I am at my college-freshman son's conference soccer tournament this weekend, with an NCAA Division III Tournament bid on the line for the winning team. It was been a long journey, from select and high school soccer through his first college game and this remarkable season. Their pulsating win in... [...]
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  Posted: November 07, 2009, 10:21am EST
  by Paul Caron

• Pauly: Limiting the Tax Exclusion for Employment Based Health Insurance

  Mark V. Pauly (University of Pennsylvania, Wharton School) has published Limiting the Tax Exclusion for Employment Based Health Insurance: Are Improved Equity and Efficiency Enough?, 62 Nat'l Tax J. 555 (2009). Here is the abstract: Removal or limitation of the current exclusion of employment-related health benefit payments from taxable income...' [...]
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  Posted: November 07, 2009, 6:00am EST
  by Paul Caron

• Ayers: The Undertraining of Lawyers and its Effect on the Advancement of Women and Minorities

  Irene Segal Ayers (NYU) has published The Undertraining of Lawyers and its Effect on the Advancement of Women and Minorities in the Legal Profession, 1 Duke F. for L. & Soc. Change 71 (2009). Here is the abstract: The undertraining of law students documented in a century’s worth of critiques... [...]
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  Posted: November 07, 2009, 4:00am EST
  by Paul Caron