Volume 54, No. 1 - Fall 2000

Articles

Bad Drafting – A Case Study of the Design and Implementation of the Income Tax Subsidies for Education

Glenn E. Coven

For decades the writers of tax legislation steadfastly ignored the burden on the typical American family due to the skyrocketing costs of higher education. In 1997, however, the dam suddenly burst and out tumbled a ragtag collection of provisions designed to give the appearance...

Breaking the Glass Slipper – Reflections on the Self-Employment Tax

Patricia E. Dilley

Lawmakers and their staffs, in drafting tax legislation, often resemble Prince Charming looking for Cinderella with that glass slipper in hand—rather than start from scratch and draft a completely new tax provision. It is frequently easier, faster, and more reassuring to taxpayers...

State Tax Jurisdiction and the Mythical “Physical Presence” Constitutional Standard

Michael T. Fatale

The notion that the U.S. Constitution requires a corporation to be “physically present” in a state to be subject to that state’s tax has been a recent focus of legislators seeking to explicate the tax liabilities of multi-state Internet vendors. It has also been the focus of numerous recent state court cases...

How Federal Pension Laws Influence Individual Work and Retirement Decisions

Jonathan Barry Forman

Millions of Americans retire while they are still productive. Of those, many will have the resources to enjoy all of their golden years. Unfortunately, many others will face economic hardships if they exhaust their resources after they have become too frail to return to work. ...

Report

Standards of Tax Practice Statement

ABA Section of Taxation Committee on the Standards of Tax Practice

This standard addresses whether differences between the income tax return accuracy standards for taxpayers and the lawyers who advise them result in conflicts of interest between clients and their lawyers. Specifically, this standard explores whether the benefits of adequately disclosing return positions...

Notes

S Corporation Losses May Not Be Deducted from Self-Employment Net Income: Ding v. Commissioner

Andrew Cook

In Ding v. Commissioner the Ninth Circuit held that an individual cannot take into account S corporation pass-through losses for purposes of determining self-employment tax liability. In making its determination, the court focused on the section 1402 definition of self-employment net income...

Under TEFRA Procedures, Partners Cannot Change Their Election From Litigation to a Consistent Settlement: Prochorenko v. United States

John G. Ha

In Prochorenko v. United States, on cross motions for summary judgment, the Court of Federal Claims addressed the scope of the settlement provision of the Tax Equity and Fiscal Responsibility Act of 1982 in determining a potential reduction of partnership tax liability. ...

The Harbor Maintenance Tax and the Constitutionality of Taxing Cruise Passengers as Commercial Cargo Under the Export Clause: Carnival Cruise Lines, Inc. v. United States

Keith E. Ranta

In Carnival Cruise Lines, Inc. v. United States, the Federal Circuit held that the Harbor Maintenance Tax, as applied to cruise ship passengers, does not violate the Export Clause of the United States Constitution. Previously, in United States v. United States Shoe Corporation...

Cash Method of Accounting for Professional Health Services Corporations: Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner

Lisa DeMarchi Sleigh

In Osteopathic Medical Oncology and Hematology, P.C., v. Commissioner, the Tax Court held that the taxpayer could use the cash method of tax accounting to expense drugs when the drugs are used as an indispensable and inseparable part of the rendering of chemotherapy services...

Disparate Treatment of University Administrators’ and Tenured Faculty Members’ Early Retirement Payments for FICA Taxation: North Dakota State University v. United States

Heather L. Turner

In North Dakota State University v. United States, the U.S. District Court for the District of North Dakota held that early retirement payments made to university administrators are subject to Federal Insurance Contributions Act taxation, while similar payments made to tenured university faculty are not. ...

The Tax Lawyer

The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service to its members by the American Bar Association Section of Taxation. Abstracts can be viewed by anyone, but full text pdfs are accessible only to members of the Section. Section members may also view the Spring 2018 issue of The Tax Lawyer in its entirety.

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Vol. 54, No. 1 - Fall 2000

The Tax Lawyer, Fall 2000

Articles

Bad Drafting – A Case Study of the Design and Implementation of the Income Tax Subsidies for Education

Breaking the Glass Slipper – Reflections on the Self-Employment Tax

State Tax Jurisdiction and the Mythical “Physical Presence” Constitutional Standard

How Federal Pension Laws Influence Individual Work and Retirement Decisions

Report

Standards of Tax Practice Statement

Notes

S Corporation Losses May Not Be Deducted from Self-Employment Net Income: Ding v. Commissioner

Under TEFRA Procedures, Partners Cannot Change Their Election From Litigation to a Consistent Settlement: Prochorenko v. United States

The Harbor Maintenance Tax and the Constitutionality of Taxing Cruise Passengers as Commercial Cargo Under the Export Clause: Carnival Cruise Lines, Inc. v. United States

Cash Method of Accounting for Professional Health Services Corporations: Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner

Disparate Treatment of University Administrators’ and Tenured Faculty Members’ Early Retirement Payments for FICA Taxation: North Dakota State University v. United States

The Tax Lawyer

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Vol. 54, No. 1 - Fall 2000

The Tax Lawyer, Fall 2000

Articles

Bad Drafting – A Case Study of the Design and Implementation of the Income Tax Subsidies for Education

Breaking the Glass Slipper – Reflections on the Self-Employment Tax

State Tax Jurisdiction and the Mythical “Physical Presence” Constitutional Standard

How Federal Pension Laws Influence Individual Work and Retirement Decisions

Report

Standards of Tax Practice Statement

Notes

S Corporation Losses May Not Be Deducted from Self-Employment Net Income: Ding v. Commissioner

Under TEFRA Procedures, Partners Cannot Change Their Election From Litigation to a Consistent Settlement: Prochorenko v. United States

The Harbor Maintenance Tax and the Constitutionality of Taxing Cruise Passengers as Commercial Cargo Under the Export Clause: Carnival Cruise Lines, Inc. v. United States

Cash Method of Accounting for Professional Health Services Corporations: Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner

Disparate Treatment of University Administrators’ and Tenured Faculty Members’ Early Retirement Payments for FICA Taxation: North Dakota State University v. United States

The Tax Lawyer

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ABA Resources

The ABA

Connect