Vol. 38 No. 4 - Summer 2019

Taxation

Building on Success

By Thomas J. Callahan, Thompson Hine LLP, Cleveland, OH

It is an honor and a privilege for me to have the opportunity to serve as Chair of the Tax Section for 2019-2020. In looking forward to my tenure as Chair, I want to take a moment to pause and reflect on the accomplishments of the past year under the outstanding leadership of our current Chair, Eric Solomon. I have had the benefit of working with Eric on a number of significant initiatives...

Taxation

A Wealth Tax Is Constitutional

By Calvin H. Johnson, John T. Kipp Chair in Corporate and Business Law, University of Texas*

As most readers who follow the 2020 campaign proposals are aware, Elizabeth Warren has proposed an annual wealth tax of 2% for wealth greater than $50 million and 3% for wealth greater than $1 billion. Various pundits have said that the tax is “probably unconstitutional” and that the Supreme Court could “stop the wealth tax dead in its tracks.” ...

Taxation

California’s Recent Tax Changes and Expansion of Nexus Presumptions

By Adam Giera, CMI, Thompson Tax & Associates, LLC, Sacramento, CA and James Speed Thompson Tax & Associates, LLC, Sacramento, CA

July 2019 marks the second anniversary of the creation of the California Department of Tax and Fee Administration (CDTFA) and the Office of Tax Appeals (OTA). Since the passage of The Taxpayer Transparency and Fairness Act of 2017, also known as A.B. 102, the Golden State has made several modifications to its use tax rationale. The June 2018 U.S. Supreme Court decision, South Dakota v. Wayfair, Inc. et al., and the legislation that followed launched the most significant changes. ...

Taxation

The Variety of Work in Low-Income Taxpayer Clinics

By William Schmidt, Low-Income Taxpayer Clinic Director, Kansas Legal Services

This article focuses on unique aspects of low-income taxpayer clinics (LITCs) beyond case work. It hopefully introduces readers to the variety of issues that LITCs address and the way the clinics function and operate that may be somewhat surprising for those who have not been with LITCs in the past. ...

Taxation

Interview with Omeed Firouzi

ABA Tax Times (ATT) recently had a chance to talk with Omeed Firouzi (OF) about the development of his interest in tax practice with low-income clients and his term as a Christine A. Brunswick Public Service Fellow at Philadelphia Legal Assistance. ...

Taxation

Valerie Vlasenko, Jonathan Strouse, Amy Spivey, and Karen Hawkins

S01E02 through S01E06. James Creech interviews Valerie Vlasenko, Jonathan Strouse, Amy Spivey, and Karen Hawkins. (Interviews at the 2019 Midyear Tax Meeting, New Orleans, LA.)

Taxation

Save the Date: 19th Annual Law Student Tax Challenge (2019-2020)

An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in everyday tax practice. ...

Taxation

Paying Taxes

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

To the tune of “Making Whoopee” by Gus Kahn and Walter Donaldson (1928), as sung by Rudee Vallee, Ella Fitzgerald, or Eddie Cantor (from the play, Whoopee).

Taxation

Identifying Future Leaders: A Message from the Chair of the Nominating Committee

By Karen L. Hawkins, Hawkins Law, Yachats, OR

There are many tasks which need to occur to keep the Tax Section on track and running as smoothly as possible. Some are more visible and obvious than others—like the phenomenal job the staff does pulling together our three meetings a year, so they run seamlessly, and the great advance preparation our committees do to put together relevant and meaningful continuing education panels for each meeting. ...

Taxation

Accepting Applications for the 2020-2022 Christine A. Brunswick Public Service Fellowship

The American Bar Association Section of Taxation is pleased to announce that it is now accepting applications for its Christine A. Brunswick Public Service Fellowship program class of 2020-2022. ...

Taxation

TaxIQ: 2019 May Tax Meeting Materials Available

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

Taxation

The Practical Tax Lawyer—September 2019 Issue Available Soon

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

Taxation

The Tax Lawyer—Summer 2019 Issue Available Soon

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

Taxation

Support the Section’s Public Service Efforts with a Contribution to the TAPS Endowment

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

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

Section Meeting & CLE Calendar

ABA Section of Taxation 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

ABA Free CLE

Take advantage of what the new ABA has to offer! Browse our expanding free CLE library and stay ahead of the latest legal developments.

Taxation

Recent International Conference Sponsors

Thank You To Our International Tax Practice Trends Conference Sponsors!

Taxation

Thomson Reuters | Publishing Sponsor

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