Friday, August 21, 2015
As expected, Jessica Berg and Michael Scharf, who have been serving as acting or interim co-deans since November 2013 following the resignation of former dean Lawrence Mitchell amidst a tawdry sexual harassment scandal and resulting lawsuit (and settlement), have been named permanent co-deans:
5th Circuit: Donee's Liability For Billionaire's Unpaid Gift Tax And Interest Cannot Exceed The Amount Of The Gift
A divided Fifth Circuit withdrew an earlier opinion (771 F.3d 854 (5th Cir. 2014)) and held that the heirs of J. Howard Marshall (who was married to model Anna Nicole Smith) are not liable for gift tax and interest beyond the value of a gift from Marshall on which he did not pay gift tax. United States v. Marshall, No. 12-20804 (5th Cir. Aug. 19, 2015).
Thursday, August 20, 2015
Although California's 36.5% decline does not even put it in the Top 25 states in percentage terms, the large numerical decline (4,200 (from 14,309 in 2010-11 to 9,089 in 2014-15)) is dramatic:
Wednesday, August 19, 2015
Fleischer: Stop Universities From Hoarding Money By Requiring Them To Spend 8% Of Endowment Each Year
Matt Leichter, Where People Aren’t Taking the LSAT:
Cumulative Percent Decline in LSAT by State (2010-2014):
1. Minnesota (-45.7%)
2. Wisconsin (-44.9%)
3. New Hampshire (-44.7%)
4. Vermont (-43.9%)
5. Ohio (-43.7%)
6. Michigan (-43.6%)
7. Utah (-43.4%)
8. Iowa (-42.6%)
9. Missouri (-42.0%)
10. North Carolina (-41.7%)
In Florida Bankers Association v. Department of the Treasury, No. 14-5036 (D.C. Cir. Aug. 15, 2015), a sharply divided D.C. Circuit held that the Anti-Injunction Act (26 U.S.C. § 7421(a)) barred a challenge by two bank associations to tax regulations requiring U.S. banks to report to the IRS interest earned by non-resident aliens (even though such interest is not subject to U.S. tax). In a blistering dissent, Judge Henderson argues that the majority's decision is directly contrary to the Supreme COurt's recent decision in Direct Mktg. Ass’n v. Brohl, 135 S. Ct. 1124 (2015), and two prior D.C. Circuit decisions. For a detailed discussion of the opinion see Patrick J. Smith (Ivins, Phillips & Barker, Washington, D.C.), D.C. Circuit Majority Opinion in Florida Bankers Not Consistent with Supreme Court’s Direct Marketing Decision (Part 1, Part 2). (Hat Tip: Kristin Hickman.)
- Augusta Chronicle editorial, Disgrace at the IRS Director of Tax Agency Should be Fired If Not Jailed
- Daily Caller, Huckabee: The IRS Is A ‘Criminal Organization’
- Daily Signal, Lois Lerner Claimed Lincoln Was Worst President. Why She’s Wrong.
- Times-News editorial, Free Speech Under Attack by the IRS
- Town Hall, Lois Lerner: Republicans Are Evil and Dishonest
- Washington Examiner, Politico: Lois Lerner Subjected to 'Republican Tormentors,' 'Inquisitors'
Tuesday, August 18, 2015
Neil W. Hamilton (St. Thomas) & Sarah Schaefer (St. Thomas), What Legal Education Can Learn from Medical Education About Competency-Based Learning Outcomes Including Those Related to Professional Formation (Professionalism), 29 Georgetown J. Legal Ethics ___ (2016):
I am delighted to publicly welcome Rhema ("ray-ma"), daughter of my dear Pepperdine friend and tax colleague Khrista Johnson and her husband Alton. Rhema was born on August 8 and checked in at 7 pounds, 11 ounces.
Khrista explains the origins of the name Rhema:
New York Times Deal Book: Many Black Lawyers Navigate a Rocky, Lonely Road to Partner, by Elizabeth Olson:
IRS Underestimated By 200% The Number Of Taxpayer Victims Of Identity Theft By Hackers Who Gained Access To Tax Returns Through IRS Website
- Deadline, John Oliver Takes On Flock-Fleecing Televangelists, Too-Lenient IRS
- Hollywood Reporter, John Oliver Starts His Own Church to Expose "Predatory" Televangelists
- Quartz, John Oliver Starts an Epic TV Ministry to Prove That Anyone Can be a Televangelist in America
- Time, John Oliver Becomes a Televangelist and Finally Starts His Own Church
- Wall Street Journal, John Oliver Skewers the Televangelism Industry by Starting His Own Church
- Washington Post, Comedian John Oliver Takes on the Prosperity Gospel by Becoming a Televangelist
(Click on YouTube button on bottom right to view video directly on YouTube to avoid interruption caused by blog's refresh rate.)
New York Law Journal Special Law School Report, Arriving At a New Normal:
- Educating 'Tomorrow's Lawyer' for Digital Success, by Patricia Salkin (Touro) & Jack Graves (Touro)
- Harness the Experience of Attorneys Returning to the Legal Profession, by Lucia Chiocchio (Cuddy & Feder, Westchester, NY)
- Rebalancing the Curriculum to Give Students a Competitive Advantage, by Jennifer A. Gundlach (Hofstra) & Kevin McElroy (Hofstra)
- New York City Law Schools Give Students an Edge While Serving Many Needs, by Anthony W. Crowell (Dean, New York Law School)
- Hands-on Work Has Always Been Vital, by Jill Backer (Pace)
- Accuracy in Media, IRS Only Awarded Non-Profit Status to ONE Conservative Group in 3 Years
- Town Hall, Obama’s IRS Taxes Our Credulity
- Washington Examiner, IRS Officials Processed Zero Tea Party Applications in 2011
- Washington Free Beacon, IRS Awarded One Conservative Group Tax-Exempt Status in Three-Year Period
Monday, August 17, 2015
For academic year 2015-16, the Council of the ABA Section of Legal Education and Admission to the Bar has directed the Standards Review Committee to review the following Standards and Interpretations of the ABA Standards and Rules of Procedure for Approval of Law Schools:
- Standard 205. NON-DISCRIMINATION AND EQUALITY OF OPPORTUNITY
- Standard 206. DIVERSITY AND INCLUSION
- Standard 305. FIELD PLACEMENTS AND OTHER STUDY OUTSIDE THE CLASSROOM
- Interpretation 305-2. [Prohibition on granting credit for participation in a field placement program for which a student receives compensation.]
Comments can be submitted to JR Clark by September 11, 2015.
Welcome to the Pepperdine Law School Class of 2018, which begins their legal education today in a week-long introduction to law school and professional formation. Law students today face a very difficult challenge, with tuition at record highs and the legal profession in turmoil. Yet you are part of a class that is very strong academically and the most diverse in our history — kudos to Dean Shannon Phillips and her team for putting together such a gifted class in such tough circumstances. Although this is only my third year at Pepperdine, I have experienced first hand what a very special place this is. As you have already seen, you will be spending the next three years in a spectacularly beautiful campus and city. You will begin to experience this week the faculty and staff's faith-fueled commitment to you and to your success that manifests itself in various ways, large and small, in daily life here. You will hear a lot of advice and goal-setting this week in the wonderful program put together by Dean Danny DeWalt and his team. My wish is that you will love your time at Peppperdine and that you will leave here in three years with a deep sense of your professional and personal calling in law and in life. I look forward to seeing many of you in my tax classes in your second and third year (and at the softball game on Friday and the dean's bible study on Wednesday nights).
Update: My friend and colleague Al Sturgeon has further thoughts here.
Tax papers at last week's 2015 Big Ten Junior Law Faculty Conference at Indiana:
Appalachian Law School Enrolls 32 1Ls, Down 38% From 2014's 52 1Ls (And Down 78% From 2011's 145 1Ls)
Following up on yesterday's post, UConn Law School Enrolls 100 1Ls, Down 38% From 2014's 160 1Ls: Appalachian Law School has enrolled 32 1Ls this year, down 38% from 2014's 52 1Ls (and down 78% from 2011's 145 1Ls).
Appalachian has lost 62% of its faculty since Fall 2014: 8 of the 13 faculty teaching there in Fall 2014 (plus their Director of Academic Success and Bar Preparation) are not teaching there in Fall 2015. They have been replaced with visiting professors and adjuncts.
Prior TaxProf Blog coverage:
- This Week's Ten Most Popular TaxProf Blog Posts
- Charleston Law School Denies Tenure To Three Deserving Candidates Due To Financial Exigency
- Property Taxes Are Highest In New Jersey, Illinois; Lowest In Hawaii, Alabama
- The IRS Scandal, Day 828
- IRS: Identity Theft Victims Can Receive Tax-Free Data Protection Services
- UConn Law School Enrolls 100 1Ls, Down 38% From 2014's 160 1Ls
- The Top 5 Tax Paper Downloads
- The IRS Scandal, Day 829
Sunday, August 16, 2015
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 #5:
- [372 Downloads] Capital Accounts in LLCs and in Partnerships: Powerful Default Rules and Potential Tax Significance, by Donald Weidner (Dean, Florida State)
- [171 Downloads] The International Tax Regime — A Centennial Reconsideration, by Reuven Avi-Yonah (Michigan)
- [165 Downloads] How I Learned to Stop Worrying and Love Our Homeowner Tax Rules, by David Hasen (Colorado)
- [130 Downloads] Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents, by Craig Elliffe (Auckland)
- [106 Downloads] The Case For A Destination-Based Corporate Tax, by Reuven Avi-Yonah (Michigan)
Saturday, August 15, 2015
- Ninth Circuit Gives Unmarried Couples Double The Mortgage Interest Deduction Available To Married Couples
- The 69 Most-Cited Law Faculties
- The Tax Consequences Of 'Bug Bounties'
- John McGinnis (Northwestern) & Max Schanzenbach (Northwestern), It's Time To End Faculty Tenure
- NY Times, IRS To Unveil New Rules Curtailing Family Limited Partnerships
- Amidst 48% Decline In 1L Class, Charleston Law School Admissions Dean Abruptly Resigns
- Tax Court Petition: Can Boston Bruins (And Other Pro Sports Teams) Deduct 100% Of Meal Expenses At Away Games; Is Hotel A Team's 'Business Premises'?
- The Suicide of the Liberal Arts
- The IRS Scandal, Day 823
- Ben Barton (Tennessee), The Upside Of The Law School Crisis
Friday, August 14, 2015
Weissenberger's Made to Measure Man: 'Outrageously Humorous Law School Academic Politics Interweave With Intrigue Of Nazi Stolen Art'
My dear friend and former Cincinnati colleague Glen Weissenberger, whose firing as Dean of DePaul Law School in 2009 sparked nationwide condemnation (links below), has published his first novel, Made to Measure Man (Aug. 11, 2015):
- Kay Bell (Don't Mess With Taxes), Don't Miss the Tax Break for College Textbooks
- Center for American Progress, Harnessing the Child Tax Credit as a Tool to Invest in the Next Generation
- Citizens for Tax Justice, How to Make $700 Billion in Corporate Tax Breaks Appear to Cost Only $87 Billion
- Kelly Phillips Erb (Forbes), Our Current Tax v. The Flat Tax v. The Fair Tax: What's The Difference?
- Above the Law, Law School To Issue 50% Tuition Refunds To Grads Who Can’t Find Jobs
- Jeff Baker (Pepperdine), In Critical Praise of California's TFARR Rules
- Rick Bales (Dean. Ohio Northern), Correlations in Transfers-in and Law-School-Funded Employment
- College Fix. Meet the Professor Who Gladly Left UCLA and Hasn't Looked Back