Vol. 40 No. 1 - Fall 2020

Taxation

Interview with Frank DiPietro

By Tameka E. Lester, Georgia State University College of Law, Atlanta, GA

Frank DiPietro served as a Christina A. Brunswick Public Service Fellow in 2015–2017 and worked at the University of Minnesota Tax Clinic where he focused on helping immigrant communities resolve tax-related issues in the Twin Cities and surrounding areas. He now conducts a solo tax controversy practice in New York. ...

Taxation

Crediting (or Not) Foreign Countries’ Digital Services Taxes Under Section 903

By Charles Edward Andrew Lincoln IV, Ph.D. student at the University of Groningen

This article considers whether digital services taxes are taxes “in lieu of a tax on income.” This has been one of the unanswered questions from the 2017 tax legislation that falls at the intersection of statutory and regulatory interpretation. In addition to the potential impact on the doctrine of Chevron deference, the resolution of this issue has ramifications for the future of the digital economy. ...

Taxation

Appeal of Tax Cases: Potential Pitfalls and Procedural Issues

By Mary A. McNulty, Thompson & Knight LLP, Dallas, TX and Lee S. Meyercord, Thompson & Knight LLP, Dallas, TX

This article sets forth the timetable and steps for the appeal of a tax case from both the U.S. Tax Court (Tax Court), the federal district courts, and the U.S. Court of Federal Claims (CFC). Depending on the court from which the appeal is taken, some significant differences exist. These differences can lead to serious pitfalls, such as the failure to timely file a notice of appeal. ...

Taxation

Tax Court Making Significant Changes During Pandemic

By Keith Fogg, Clinical Professor and Director of Federal Tax Clinic, Harvard Law

As it approaches its 100th birthday in just a few more years, the Tax Court is undergoing one of its most significant changes since its creation, in large part due to the pandemic’s impact. Born as a national court, the Tax Court long met its mission of nationwide coverage by having judges travel to all corners of the United States. ...

Taxation

Point: The Supreme Court’s Statutory Interpretation in Gitlitz: A Failed Approach to Interpretation and a Bad Decision

By Calvin Johnson, John T. Kipp Chair Emeritus in Corporate and Business Law, University of Texas School of Law, Austin, TX*

The Supreme Court’s decision in Gitlitz v. Commissioner is an irresponsible decision disrupting the logic of tax for the benefit only of abuse. In Gitlitz the Supreme Court gave the equivalent of a double deduction, both an appropriate exclusion of cancellation of indebtedness income for an insolvent Subchapter S corporation and also an inappropriate increase in shareholder basis. ...

Taxation

Counterpoint: The Constitution Is More Important than a Few Tax Dollars Squandered by Congress: Gitlitz Was Correctly Decided

By Steve Johnson, Dunbar Family Professor of Law, Florida State University College of Law, Tallahassee, FL

Gitlitz was decided two decades ago, and its practical import was rapidly nullified when Congress amended the statute to remove the glitch in the statute Congress originally enacted. That being so, is Gitlitz worth our time and thought today? Yes, it is. In Gitlitz, the Supreme Court reminded us that the constitutional separation of powers principle is for the long term and should not be eroded by yielding to temptations of the moment. ...

Taxation

Let’s All Stop and Reflect for a Moment

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

As I voluntarily returned to the office recently on a limited basis, I took some time to reflect on all that has happened in the world since last being in the office several months ago. From COVID-19 to the Black Lives Matter movement; from home office and Zoom to remote learning for students; and so on—these events have impacted us all, both on professional and personal levels. ...

Taxation

V is the New Black: Virtual Settlement Days (VSD), Virtual Problem-Solving Days (VPSD), … Virtual Pro Bono (VPB)?

By Gina Ahn, Koreatown Youth and Community Center LITC, Managing Attorney, Los Angeles, CA

There is something deeply satisfying about volunteering your unique skill set to help a fellow individual in need. The ABA even has a Rule of Law Initiative where volunteer attorneys are sent overseas in different advocacy projects supported by per diems: it is akin to a lawyer’s version of “doctors without borders”—or the closest the ABA can come to it. ...

Taxation

In Memory of Carol Tello

By Chris Tank, American Bar Association, Section of Taxation, Washington, DC

The Tax Section mourns the August 2020 passing of Carol Tello, a long-time and dedicated Tax Section member who at the time of her passing was serving as CLE Committee Vice-Chair with responsibility for the U.S. and Europe Tax Practice Trends Conference, a position she had held since 2012. Carol served in several other leadership roles within the Section...

Taxation

In Memory of David Shores

By Joel S. Newman, Professor Emeritus, Wake Forest University School of Law

Wake Forest Emeritus Professor David Shores, 78, passed away on August 9, 2020. David was blessed to find love twice—with his first wife of 38 years, Donna, who preceded him in death, and with his second wife, Kathy, whom he married in 2006. ...

Taxation

Lewis Taischoff, Philip Speicher, Phyllis Epstein, and Jamie Szal

S02E30 through S02E33. James Creech interviews Lewis Taischoff, Philip Speicher, Phyllis Epstein, and Jamie Szal.

Taxation

I’ve Never Been in Jail Before

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

To the tune of “I’ve Never Been in Love Before” by Frank Loesser, from the 1950 Broadway musical and the 1955 film Guys and Dolls, as sung by Frank Sinatra (1965); Ethan Hawke (2016); Moon & Sand (2017). …

Taxation

Tax Section Publishes Biography of Judge Vasquez

The ABA Tax Section has published "From the Texas Cotton Fields to the United States Tax Court: The Life Journey of Juan F. Vasquez," a biography of the first Hispanic judge on the U.S. Tax Court. The book traces the life story of Juan F. Vasquez, born to a working-class family in San Antonio, Texas, and raised by his grandparents. ...

Taxation

2021 Midyear Tax Meeting to Be Virtual

The Tax Section will offer its next Midyear Tax Meeting in virtual format on January 25–29. The Virtual 2021 Midyear Tax Meeting will replace the meeting previously planned to be held in Los Angeles. The virtual meeting will provide in-depth CLE sessions designed to give a comprehensive overview of the latest federal, state, and local tax policies affecting your practice. Program schedule information is available, and registration is now open. ...

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 2021 Janet Spragens Pro Bono Award

The Section of Taxation Pro Bono Award Committee is seeking nominations for the 2021 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

Call for Applications: Diversity and Inclusion Scholarships to Virtual 2021 Midyear Tax Meeting

The Tax Section is now accepting applications for the Diversity and Inclusion Scholarships, designed to encourage members of diverse backgrounds or with a recognized commitment to diversity and inclusion to attend and participate in the Virtual 2021 Midyear Tax Meeting, on January 25 – 29, 2021. ...

Taxation

Available Now: 25th Edition of Property Tax Deskbook

Modeled after the Sales & Use Tax Deskbook and now in its 25th year, this comprehensive guide provides tax payers and tax practitioners with an essential, reliable, and annually updated compendium of information about the property tax in all 50 states and the District of Columbia. ...

Taxation

Access to Virtual Fall Tax Meeting Recordings Extended Until December 31

The Tax Section has arranged extended access to the 2020 Virtual Fall Tax Meeting for registrants to the meeting. Access will continue through December 31. ...

Taxation

Virtual 2020 Fall Tax Meeting Materials Now 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 2020 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—November 2020 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

Virtual 2020 Fall Tax Meeting Sponsors

Thank You To Our Virtual 2020 Fall Tax Meeting Sponsors!

Taxation

Virtual 31st Annual Philadelphia Tax Conference Sponsors

Thank You To Our Virtual 31st Annual Philadelphia Tax Conference Sponsors!

Taxation

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