Vol. 39 No. 1 - Fall 2019

Taxation

Interview with Guinevere M. Moore

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

Guinevere (Gwen) Moore is a founding partner in Johnson Moore in Chicago IL. She is a recognized tax litigator who represents taxpayers in civil and criminal tax controversies over a broad range of tax areas. ...

Taxation

The Quill Is Mightier than the Sword: The Supreme Court’s Decision in Kaestner Defends Quill’s Due Process Analysis

By Sanders Colbert, Kean Miller LLP, New Orleans, LA and Jennifer Smith, McCollom D’Emilio Smith Uebler LLC, Wilmington, DE

In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, a unanimous Supreme Court held that the Due Process Clause prohibited states from taxing...

Taxation

An Unapportioned Wealth Tax Has Constitutional Problems

By Erik M. Jensen, Coleman P. Burke Professor Emeritus of Law, Case Western Reserve University, Cleveland, OH

Professor Calvin Johnson’s argument that the wealth tax proposed by Senator Elizabeth Warren would clearly be constitutional, made in the Summer 2019 ABA Tax Times, is misleading in several respects. ...

Taxation

A Sur-Rebuttal to Professor Jensen on the Constitutionality of an Unapportioned Wealth Tax

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

Professor Jensen’s counterpoint in this issue, An Unapportioned Wealth Tax Has Constitutional Problems, misses the key point that under the Founders’ meaning of the Constitution, apportionment was never intended to protect wealth from tax...

Taxation

The Collection Due Process Summit Initiative

By Erin H. Stearns, Associate Professor of Practice and Director, Low Income Taxpayer Clinic, Sturm College of Law, Denver, CO and William Schmidt, Director, Low Income Taxpayer Clinic, Kansas Legal Services, Kansas City, KS

This article provides some background on Collection Due Process (CDP) and the progress of the Collection Due Process Summit Initiative. Please note that readers are invited to take part in the Low Income Taxpayer Representation workshop on December 3, 2019...

Taxation

Giving Back—An Inside Look at Pro Bono at a Law Firm

By Andrew R. Roberson, McDermott Will & Emery LLP, Chicago, IL

Tax attorneys and volunteers do pro bono work for a variety of reasons, none of which really matter in my opinion so long as low-income taxpayers are gaining access to our services. In the past, I have written in this column about...

Taxation

Documents, Conflicts, and Just Getting Started

By Andy Howlett, Miller & Chevalier, Washington, DC; Guinevere Moore, Johnson Moore LLP, Chicago, IL; and Andrew Strelka, Latham & Watkins LLP, Washington, DC

This is to introduce a new feature for ABA Tax Times, The Incompetent Authority: Questions and Answers, to provide some useful responses to your questions about the mysteries of the tax profession, including tax career, business of tax, tax ethics, and other burning tax questions. ...

Taxation

Keith Fogg, Alison Helland, Andy Grewal, Caroline Bruckner, John Colvin, and Christine Speidel

S02E01 through S02E07. James Creech interviews Keith Fogg, Alison Helland, Andy Grewal, Caroline Bruckner, John Colvin, and Christine Speidel. (Interviews at the 2019 Midyear Tax Meeting, New Orleans, LA and the 2019 May Tax Meeting, Washington, DC.)

Taxation

I’ve Grown Accustomed to No Tax

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

To the tune of I’ve Grown Accustomed to Her Face, by Frederick Loewe and Alan Jay Lerner, from the 1957 Broadway Musical My Fair Lady, as sung by Rex Harrison or Dean Martin (1960) or Diana Krall (2016).

Taxation

Call for Applications: Diversity and Inclusion Scholarships to 2020 Midyear Tax Meeting

The Tax Section is pleased to announce its new Diversity and Inclusion Scholarships, designed to encourage diversity and inclusion at Section Tax Meetings, and to invite applications for scholarships to attend the 2020 Midyear Tax Meeting...

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

Featured Publications: The SALT Deskbooks

The Tax Section is pleased to offer the latest annual editions of two key publications developed by our State and Local Tax Committee. Both annual deskbooks provide comprehensive...

Taxation

Accepting Nominations for the 2020 Janet Spragens Pro Bono Award

The Section of Taxation Pro Bono Award Committee is seeking nominations for the 2020 Janet Spragens Pro Bono Award. ...

Taxation

Accepting Nominations for the 2020-2021 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. Each one-year fellowship...

Taxation

TaxIQ: 2019 Fall 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 Tax Lawyer—Fall 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

The Practical Tax Lawyer—September 2019 Issue Now Available

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

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 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

2019 Fall Tax Meeting Sponsors

Thank You To Our 2019 Fall Tax Meeting Sponsors!

Taxation

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