Vol. 31 No. 4 - Summer 2012

Home Concrete: One Case, Two Perspectives

Taxation

After the Cheering, Problems

Steve R. Johnson

First impressions sometimes are deceiving. When, last year, the Supreme Court decided Mayo Foundation for Medical Education and Research v. United States, 131 S. Ct. 704 (2011), there was widespread chagrin in the taxpayer community. That reaction seems to have abated, however, perhaps because taxpayers have not been losing cases notably more frequently after Mayo than before it. ...

Taxation

Implications of Home Concrete

William J. Wilkins

I would like to make some personal comments on the Supreme Court’s decision in Home Concrete and its implications for the guidance process. Supreme Court tax cases are always interesting and significant. We have now had our second Supreme Court decision in two years wrestling with the validity of tax regulations—the first being last year’s Mayo decision. ...

From the Chair

Taxation

From the Chair

William M. Paul

This is my last “From the Chair” column, and you may not be surprised that I will use the occasion to reflect (a bit self-indulgently, perhaps) on what I consider to be some of the highlights of my year as Chair of the Section. ...

From the Chair-Elect

Taxation

From the Chair-Elect

Rudolph R. Ramelli

Moving into the role of Chair of the Tax Section is both exciting and intimidating. Exciting, because as Chair I can help continue the good work of the Section. As an organization, the Tax Section contributes more to the tax system than any other professional organization...

Interview

Taxation

Robert R. Di Trolio

Jasper L. Cummings, Jr.

Robert Di Trolio is Clerk of the United States Tax Court. He was appointed Clerk in 2005. ...

Point to Remember

Taxation

Income Tax Reduction and Deferral Strategies for Trial Attorney Contingency Fee Income

Gerald R. Nowotny

Structured settlement annuities have been recognized by federal law since 1983. The original use of these arrangements was for physical injury cases. The typical arrangement for cases involving physical injury and sickness as defined under section 104 provides for the defendant to make a “qualified assignment” of the periodic payment obligation as prescribed under the settlement agreement...

Pro Bono Matters

Taxation

A Pro Bono Tax Practice Grows in Brooklyn

Francine J. Lipman

Like the tenacious seedling breaking through steamy New York City cement in Betty Smith’s classic novel, Anna Tavis started fighting for access to justice at an early age. Young Anna bore witness to her Russian grandmother’s struggles for crucial financial and medical benefits and she was forever changed. ...

Taxation

Low-Income Taxpayer Clinicians Meet with Service Representatives

T. Keith Fogg

On Friday, May 12, during the ABA Tax Section’s May Meeting, 12 meeting attendees had a meeting with Deputy Commissioner Steve Miller and National Taxpayer Advocate Nina Olson. ...

Law Student Tax Challenge

Taxation

2011 Law Student Tax Challenge Bench Briefs

ABA Section of Taxation

The Law Student Tax Challenge (LSTC) was established in 2001 by the Young Lawyers Forum. It is an annual inter-law school transactional planning and client counseling competition designed to focus on the tax consequences of a complete business planning problem. ...

Distinguished Service Award

Taxation

Phillip L. Mann — 2012 Distinguished Service Award Recipient

Richard A. Shaw

The Section of Taxation is pleased to honor Phillip L. Mann in 2012 as the recipient of its Distinguished Service Award in recognition of his outstanding lifetime service to the Tax Section and the tax system it serves. ...

Tax Bites

Taxation

A Tax Bites Serenade

Robert S. Steinberg

Tunes including "Switzerland," "Mr. and Mrs. Rose," "Tax Entertainment," "They Took My Home in San Francisco," and "Getting to Know You at IRS."

Boxscore

Taxation

Boxscore

ABA Section of Taxation

Since April 14, 2012, the Section has coordinated the following government submissions, which can be viewed and downloaded free of charge from the Section’s website.

CLE Calendar

Taxation

Section CLE Calendar

ABA Section of Taxation

Upcoming Section events.

American Bar Association TM American Bar Association

Vol. 31 No. 4 - Summer 2012

NewsQuarterly, Vol. 31 No. 4

Home Concrete: One Case, Two Perspectives

After the Cheering, Problems

Implications of Home Concrete

From the Chair

From the Chair

From the Chair-Elect

From the Chair-Elect

Interview

Robert R. Di Trolio

Point to Remember

Income Tax Reduction and Deferral Strategies for Trial Attorney Contingency Fee Income

Pro Bono Matters

A Pro Bono Tax Practice Grows in Brooklyn

Low-Income Taxpayer Clinicians Meet with Service Representatives

Law Student Tax Challenge

2011 Law Student Tax Challenge Bench Briefs

Distinguished Service Award

Phillip L. Mann — 2012 Distinguished Service Award Recipient

Tax Bites

A Tax Bites Serenade

Boxscore

Boxscore

CLE Calendar

Section CLE Calendar