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Vol. 23 No. 4 - Summer 2004


From the Chair

From the Chair-Elect

Council Actions

Points to Remember

Point & Counterpoint: Regulations that "Fix" Supreme Court Opinions: Arrogation of Administrative Authority or Appropriate Administrative Response?


Point: Treasury Should Not Have Promulgated the Check-the-Box or the INDOPCO Regulations

Recently, Treasury has promulgated regulations that purport to “fix” Supreme Court interpretations of the Code that Treasury found unmanageable. In late 1996, Treasury promulgated the check-the-box regulations, which effectively overruled the corporate resemblance test announced long ago in Morrissey v. Commissioner, 296 U.S. 344 (1935), and embodied in the Kintner regulations. ...


Pro Bono Award


Karen Hawkins: 2004 Pro Bono Attorney of the Year

Karen L. Hawkins has received the 2004 ABA Section of Taxation Pro Bono Award. The Pro Bono Award is presented each year to an individual lawyer who has demonstrated outstanding and sustained commitment to pro bono legal services. Since entering practice as a San Francisco Bay Area tax controversy attorney 20 years ago, Ms. Hawkins has assisted needy taxpayers who have been faced with the complexity of resolving disputes with the IRS. ...

Spotlight on Committees

News Briefs

Tax Bites