Monday, January 15, 2018
NY Times: An Einstein For The Subway? A Lawyer — 'B' Student At BU Law School — Suggests A ‘Genius’ Fix
New York Times, An Einstein for the Subways? A Lawyer Suggests a ‘Genius’ Fix:
Following up on my previous post, Texas Legislators Push For New Public Law School In The Rio Grande Valley Because 'Everybody Has A Law School': KFOX14, Group of El Pasoans Continue Fight to Bring Law School to the Borderland:
Sunday, January 14, 2018
The Key To Success Is Not Talent Or Hard Work, But Instead Pruning Your Tasks And Excelling In What's Left On Your Plate
Will Law Firm Partners In L.A. & NYC Move To Their Firms' Houston Or Miami Offices Because Of The New Tax Law?
Mark Herrmann (Vice President & Deputy General Counsel, Aon), Predictions For 2018 And Beyond: Taxes, M&A, Cordray For Veep, Etc.:
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #2. The #1 paper is #1 and the #2 paper is #2 among 13,309 tax papers in all-time downloads (see Brian Leiter (Chicago), 11 Tax Profs Blow Up The SSRN Download Rankings).
- [44,130 Downloads] The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
- [29,508 Downloads] The Games They Will Play: An Update on the Conference Committee Tax Bill, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
- [574 Downloads] The Senate Introduced a Pragmatic and Geopolitically Savvy Inbound Base Erosion Rule, by Itai Grinberg (Georgetown)
- [573 Downloads] Tax Reform: Process Failures, Loopholes and Wealth Windfalls, by Stephen Shay (Harvard)
- [382 Downloads] Once More, with Feeling: The 'Tax Cuts and Jobs' Act and the Original Intent of Subpart F, by Reuven Avi-Yonah (Michigan) & Nir Fishbien (S.J.D. 2018, Michigan)
Saturday, January 13, 2018
- IRS Dodges Oversight, Refuses To Measure Economic Impact Of Its Rules
- WSJ: Even Elite Business Schools Discount MBA Degrees By 50% Or More
- The IRS Scandal, Day 1706: Lois Lerner, Liberty, And Bureaucracy
- NY Times: As Flow Of Foreign Students Wanes, U.S. Universities Feel The Sting
- The IRS Scandal, Day 1709: Victims Of IRS's Tea Party Bias — And Taxpayers — Deserve To See Lois Lerner's Testimony
- Faculty Do Not 'Swing For The Fences' In Their Research After Tenure
- Bryan Camp (Texas Tech), Lesson From The Tax Court: Reporting Income v. Reporting Information
- 'Dancing Backwards In High Heels': Study Finds Students Set Higher Standards For Female Profs
- Sam Donaldson (Georgia State), Understanding The New Tax Law
- ABA Finds Appalachian, Arizona Summit & North Carolina Central Law Schools Out Of Compliance With Accreditation Standards
Friday, January 12, 2018
Weekly SSRN Tax Article Review And Roundup: Speck Reviews Mehrotra's Taxation And The Modern Liberal State
This week, Sloan Speck (Colorado) reviews a new work by Ajay Mehrotra (American Bar Foundation; Northwestern), Fiscal Forearms: Taxation as the Lifeblood of the Modern Liberal State, in The Many Hands of the State: Theorizing the Complexities of Political Authority and Social Control (Kimberly Morgan & Ann Orloff eds., Cambridge University Press 2017).
- ABA Journal, North Carolina Central, Arizona Summit Found Out of Compliance With ABA Accreditation Standards
- Carissa Byrne Hessick (North Carolina), Towards a Series of Academic Norms for #Lawprof Twitter
- Inside Higher Ed, Posttenure Benchwarmers
- Howard E. Katz (Cleveland State), What Law School Curriculum Committees Can Learn from Architecture Schools
- Reuven Avi-Yonah (Michigan), How Terrible Is the New Tax Law? Reflections on TRA17
- Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford), Daniel Hemel (Chicago), Darien Shanske (UC-Davis), Kirk Stark (UCLA), Dennis Ventry (UC-Davis) & Manoj Viswanathan (UC-Hastings), Federal Income Tax Treatment of Charitable Contributions Entitling the Donor to a State Tax Credit
- Joseph Bankman (Stanford), Daniel Hemel (Chicago), Darien Shanske (UC-David) & Kirk Stark (UCLA), Deduct This: How States Can Undo One of the Most Potentially Destructive Elements of the Republican Tax Law
- Sam Donaldson (Georgia State), Understanding the Tax Cuts and Jobs Act
- Philip Hackney (LSU), GOP 2017 Tax Act Forces Nonprofits to Pay UBIT on Some Fringe Benefits
- Daniel Hemel (Chicago), State Payroll Tax Shift Stands on Solid Legal Ground
- David Kamin (NYU), Uncertainty, Perverse Incentives, and More
- Jim Maule (Villanova), State Tax Increases Cut the Tax Cuts
- Gregg Polsky (Georgia), The New Libel Tax
- Dan Shaviro (NYU), A Better Way to Explain the Introduction of Credits Against States' Income Taxes to Serve Charitable Objectives
- Dan Shaviro (NYU), Restoring State and Local Tax Deductibility Through Self-help
The American College of Employee Benefits Counsel is sponsoring its 14th Annual Employee Benefits Writing Competition on any topic in the field of employee benefits law. The competition is open to any J.D. and graduate (L.L.M. or S.J.D) law students enrolled at any time between August 15, 2017 and August 15, 2018.
The IRS Scandal, Day 1709: Victims Of IRS's Tea Party Bias — And Taxpayers — Deserve To See Lois Lerner's Testimony
Thursday, January 11, 2018
Howard E. Katz (Cleveland State), What Law School Curriculum Committees Can Learn from Architecture Schools, 18 Transactions 622 (2016):
Margaret Martin Barry (Vermont), Robert Dinerstein (American), Phyllis Goldfarb (George Washington), Peggy Maisel (Boston University) & Linda Morton (California Western), Exploring the Meaning of Experiential Deaning, 67 J. Legal Educ. ___ (2018):
Wednesday, January 10, 2018
National Taxpayer Advocate Delivers Annual Report To Congress; Discusses Tax Reform Implementation, Unveils 'Purple Book'
Shay: Will Treasury Close Loophole In Treatment Of Deferred Foreign Income In The Tax Cuts And Jobs Act?
Cause of Action Institute, IRS Dodges Oversight, Refuses to Measure Economic Impact of its Rules:
Charlotte Crane (Northwestern), Who Gets Taxed When A U.S. Corporation Pays Dividends? (JOTWELL) (reviewing Steven M. Rosenthal & Lydia S. Austin (Tax Policy Center), The Dwindling Taxable Share Of U.S. Corporate Stock, 151 Tax Notes 923 (May 16, 2016)):
ABA Journal, Italian Judge Accused of Bullying Law Students for Sex:
Tuesday, January 9, 2018
The Tax Lawyer has published Vol. 71, No. 1 (Fall 2017):
- Joni Larson, A Practitioner’s Guide to Tax Evidence (2d ed. 2017): A Preview, 71 Tax Law. 1 (2017)
- Bradley T. Borden (Brooklyn) & Sang Hee Lee (Ernst & Young, New York), Boundaries of the Prediction Model in Tax Law’s Substantial Authority, 71 Tax Law. 33 (2017)
- David Hasen (Florida), A Partnership Mark-to-Market Tax Election, 71 Tax Law. 93 (2017)
- Allen D. Madison (South Dakota), The IRS’s Tax Determination Authority, 71 Tax Law. 143 (2017)
Shawn Bayern (Florida State), An Unintended Consequence of Reducing the Corporate Tax Rate, 157 Tax Notes 1137 (Nov. 20, 2017):
ABA Finds Appalachian, Arizona Summit & North Carolina Central Law Schools Out Of Compliance With Accreditation Standards
Wall Street Journal, An M.B.A. Is Cheaper Than You Think, As Schools Beef Up Aid Packages:
Monday, January 8, 2018
Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford), Daniel Hemel (Chicago), Darien Shanske (UC-Davis), Kirk Stark (UCLA), Dennis Ventry (UC-Davis) & Manoj Viswanathan (UC-Hastings), Federal Income Tax Treatment of Charitable Contributions Entitling the Donor to a State Tax Credit:
Following up on my previous post, How Will I Know? IRS Claims Whitney Houston's Estate Undervalued Her Right Of Publicity By $11.5 Million: Jennifer E. Rothman, Whitney Houston Estate Settles with IRS over Right of Publicity Valuation: