Vol. 21 No. 4 - Summer 2002

     

    Taxation

    Newsletter, Vol. 21 No. 4

    ABA Section of Taxation

    Until August 2015, the NewsQuarterly (and prior to 2003, the Newsletter) was published quarterly to report on developments pertaining to taxation, Section news and meeting updates, and other information of professional interest to Tax Section members. In fall 2015, the NewsQuarterly was renamed ABA Tax Times. ABA Tax Times is a digital-only publication. Like the NewsQuarterly, ABA Tax Times reports on tax developments and Section news, and its enhanced format includes links to cited source material and other information, as well as audio and video clips for related content.

    From the Editor

    From the Chair

    From the Chair-Elect

    Council Actions

    Points to Remember

    Special Report

    Taxation

    Federal Tax Collection Trumps Rights Accorded by State Property Laws: Federal Tax Lien Attaches to Entireties Property

    Bernice J. Koplin

    In United States v. Craft, 122 S. Ct. 1414 (April 17, 2002), the Supreme Court held that each spouse’s interest in property held as tenants by the entirety constitutes “property” or “rights to property” to which a federal tax lien may attach. Craft thus stands for the proposition that a federal tax lien for one spouse’s tax liability attaches to entireties property...

    Interview

    Taxation

    Pamela F. Olson, Acting Assistant Secretary – Tax Policy, Department of the Treasury

    Jasper L. Cummings, Jr. and Alan J.J. Swirski

    Pamela F. Olson is the Acting Assistant Secretary (Tax Policy) for the U.S. Department of the Treasury, and was its Deputy Assistant Secretary (Tax Policy) until late April, 2002. Prior to joining the Treasury in February 2001, Pam was a partner in the Washington, D.C. office of Skadden, Arps, Slate, Meagher & Flom, LLP, but she is no stranger to the public sector. ...

    Spotlight on Committees

    Pro Bono Award

    News Briefs

    Boxscore