Vol. 38 No. 1 - Fall 2018

Taxation

Interview with Patricia A. Cain

By Thomas D. Greenaway, KPMG LLP, Boston, MA

The Tax Times interviewed Professor Patricia Cain from Santa Clara University. Professor Cain writes frequently about taxation and estate planning for same-sex couples and has co-authored one of the leading texts used in Sexuality and the Law courses.

Taxation

Update on U.S. Tax Court’s Opinion in Altera

On July 27, 2015, the Tax Court decided Altera Corp, ruling for Intel (Altera’s parent company) on the basis that the government had failed to engage in “reasoned decisionmaking” in issuing the cost-sharing regulations.

Taxation

Hotel Valuation: Deduction for the Return on FF&E

By Gauri S. Samant, Fredrikson & Byron P.A., Minneapolis, MN

An operating hotel is an amalgamation of distinct but essential components that contribute to its value: real property (land and improvements) as well as non-realty items including: (1) personal property (furniture, fixtures, and equipment or FF&E) and (2) intangible property (such as franchise brand or flag, goodwill, contracts, and reputation). As many jurisdictions tax only real property, valuing a hotel for property tax purposes involves distinguishing the real property components from the personal property components and the intangible property components.

Taxation

States Work to Avoid Impact of TCJA Limitation on State and Local Tax Deduction and IRS Weighs in on Attempted Workarounds

By Jaye Calhoun, Kean Miller LLP, New Orleans, LA

Since the amendment of Internal Revenue Code section 164(b)(6) to limit joint filing taxpayers’ deduction for state and local taxes to $10,000 annually (pursuant to the 2017 tax legislation, frequently called the Tax Cuts and Jobs Act or TCJA, P.L. 115-97), a number of states have considered or enacted various workaround measures to avoid or mitigate the effect of the new limitation on their residents.

Taxation

Georgia on My Mind

By Francine J. Lipman, William S. Boyd Professor of Law, University of Nevada, Las Vegas, NV

Pecans, peaches, peanuts, a possum named Pogo, and a progressive state income tax made Georgia the perfect place for the Section’s October 2018 meeting.

Taxation

An Interview with 2017-2019 Christine A. Brunswick Public Service Fellow Catherine Martin

Throughout the country, cities have taken steps to revitalize urban neighborhoods to attract young upwardly mobile residents who prefer to live in dense urban areas. As these neighborhoods increase in attractiveness, property tax values also increase. ATT recently contacted Catherine Martin to discuss the important work she is doing through her fellowship.

Taxation

Choose the TAPS Endowment for Your Year-End Giving and Supporting our Public Service Fellows

Through the Tax Assistance Public Service (TAPS) endowment fund, the Section of Taxation seeks to provide stable, long-term funding for its tax-related public service programs.

Taxation

A Conversation with Drita Tonuzi

The following is a lightly edited and abridged version of the May 2018 Tax Bridge to Practice conversation between Kelley C. Miller, Reed Smith, Washington, DC, and Drita Tonuzi, Deputy Chief Counsel for Operations at the Internal Revenue Service.

Taxation

Review of Concrete Economics

By Bree Ermentrout, U.S. Department of Defense, Springfield, VA

Politicians, economists and policymakers hotly debate the means to economic growth. These debates often focus on the size of government or the scale of government regulation. Berkeley’s Cohen and Delong argue that today’s ideological debates run counter to the economic history of the United States.

Taxation

There Is No Place Like the House

By Robert S. Steinberg, Law Offices of Robert S. Steinberg, Palmetto Bay, FL

To tune of “There is Nothing Like a Dame,” by Rodgers and Hammerstein from the Broadway show and movie, “South Pacific.”

Taxation

Government Submissions Boxscore

Government submissions are a key component of the Section's government relations activities. The full archive is available to the public on our website.

Taxation

Accepting Nominations for the 2019 Janet Spragens Pro Bono Award

The Section of Taxation Pro Bono Award Committee is seeking nominations for the 2019 Janet Spragens Pro Bono Award. This award was established in 2002 to recognize one or more individuals or law firms for outstanding and sustained achievements in pro bono activities in tax law.

Taxation

Accepting Nominations for the 2019 Nolan Fellowships

Named for the late Jack Nolan, a dedicated and respected Tax Section member, the Nolan Fellow distinction is awarded to young lawyers who are actively involved in the Section and have shown leadership qualities.

Taxation

ABA-Wide Cyber Monday 2018 Sale

Save the date for this year's Cyber Monday sale!

Taxation

TaxIQ: 2018 Fall Tax Meeting Materials Available

Did you know that Tax Section members have access to thousands of pages of cutting-edge committee program materials presented at Section of Taxation Meetings?

Taxation

The Tax Lawyer – Summer 2018 Issue Is Available

The Tax Lawyer, the nation’s premier tax law journal, is published quarterly as a service to members of the Tax Section.

Taxation

Call for Content: The Tax Lawyer, State and Local Tax Edition

The editors of The Tax Lawyer's summer edition welcome inquiries, proposals and submissions of content for the 2019 edition.

Taxation

The Practical Tax Lawyer – November 2018 Issue Is Available

Produced in cooperation with the Tax Section and published by ALI-CLE, The Practical Tax Lawyer offers concise, practice-oriented articles to assist lawyers with all aspects of tax law.

Taxation

Get Involved in ATT

ABA Tax Times (ATT) is looking for volunteers to join its ranks as associate editors to assist in writing and acquiring articles for publication.

Taxation

Join the ABA Tax Times Community on ABA Tax Connect

The ABA Tax Times Community is an online platform for Section of Taxation members to join and interact with fellow ATT readers.

Taxation

Section Meeting & CLE Calendar

ABA Tax Section meetings are a great way to get connected, get educated, and get the most from your membership!

Taxation

Section CLE Products

Listen at your convenience to high-quality tax law CLE on a variety of topics.

Taxation

Sponsorship Opportunities

Opportunities are available to enhance your visibility, grow your network, and expand your reach at ABA Section of Taxation meetings.

Taxation

2018 Fall Tax Meeting Sponsors

The Section of Taxation thanks the sponsors and exhibitors of the 2018 Fall Tax Meeting.

Taxation

Thomson Reuters | Publishing Sponsor

Thomson Reuters Checkpoint Catalyst™ delivers tax research framed in an entirely new way, so you see the clarity, color and context you need to get the whole picture of each business tax issue.