Volume 55, No. 1 - Fall 2001

In Memoriam

In Memoriam: F. Cleveland Hedrick, Jr.

K. Martin Worthy

F. Cleveland Hedrick, Jr., Washington lawyer par excellence, Southern gentleman, and fourteenth chairman of the Section of Taxation (1965-66) died in his home state of Florida, at Boca Raton, on July 28, at the age of 90. ...

Articles

Welfare Benefits Provided by PEOs

John B. Richards

A professional employer organization provides a client with workers who traditionally would have been on the client’s payroll and treated as its employees. A PEO enters into an agreement with a client company to manage the human resources aspect of the client’s business. ...

What to Consider in Choosing Among Forums for Resolving the Ordinary Tax Dispute

Paul E. Treusch

The taxpayer may choose between a number of forums in which to pursue the judicial resolution of a dispute over a proposed increase in civil federal income tax liability. However, the Internal Revenue Service makes certain preliminary administrative steps available to the taxpayer...

IRS Misconduct in an Audit: Is There a Civil Remedy?

Michael G. Tanner

Section 120(2) of the Internal Revenue Manual states that the mission of the Internal Revenue Service is to encourage the highest possible degree of voluntary compliance with our nation’s tax laws and to “conduct itself so as to warrant the highest degree of public confidence in its integrity and efficiency.” ...

The Taxation of Space, Ocean, and Communications Under the Proposed Treasury Regulations

Jeffrey P. Cowan, Jr.

On January 17, 2001, in the waning days of the Clinton Administration, the Department of Treasury and the Service issued regulations1 on the taxation of income from space, ocean, and telecommunications activities. While only issued in a proposed form...

Drafting Suggestions for Irrevocable Life Insurance Trusts

Robert S. Balter

This article presents practical and legal analyses of many provisions commonly used in irrevocable life insurance trusts, focusing on the consequences of dispositive provisions. This article discusses income, estate, gift, and generation skipping transfer tax planning...

Tax Treaty Interpretation

John A. Townsend

In National Westminster Bank, PLC v. United States, the Court of Federal Claims handed the Internal Revenue Service a stunning defeat based on the court’s interpretation of the United States-United Kingdom treaty. The treaty requires that a resident of one treaty state...

Notes

Joint Ventures Between Non-Profit and For-Profit Healthcare Providers: Redlands Surgical Services v. Commissioner

Stephen M. Albrecht

In Redlands Surgical Services v. Commissioner, the U.S. Court of Appeals for the Ninth Circuit upheld a Tax Court decision denying section 501(c)(3) tax-exempt status to Redlands Surgical Services (the “taxpayer”). The Tax Court held that even though the taxpayer was a subsidiary...

The IRS Gets Its Money When You Do: FICA and FUTA Taxation in United States v. Cleveland Indians Baseball Co.

Dimitra Doufekias Joannou

In United States v. Cleveland Indians Baseball Co., the Supreme Court resolved a split in the circuits regarding the proper allocation of back wages with respect to the payment of Federal Insurance Contribution Act and Federal Unemployment Tax Act taxes. ...

An Examination of the Section 108 Statutory Insolvency Exclusion and Its Definition of “Assets” as Applied in Carlson v. Commissioner

Saidah M. Grayson

In Carlson v. Commissioner the Tax Court held that Roderick E. Carlson, a commercial fisherman, and his wife Jeannette Carlson could not exclude discharge of indebtedness income from gross income under the statutory insolvency exclusion of section 108(a)(1)(B). ...

Recent Developments in the Federal Sentencing Guidelines for Tax Evasion: United States v. Thomas and Constance Twieg

Kathryn G. Holwill

In United States v. Twieg, the United States Court of Appeals for the Seventh Circuit upheld the district court’s sentencing of Thomas and Constance Twieg for tax evasion. In its calculation of the taxpayers’ sentences under the Federal Sentencing Guidelines...

Denial of the Royalty Exclusion Because of Excessive Participation in Arkansas State Police Association v. Commissioner

Sharon Light

In Arkansas State Police Ass’n v. Commissioner, the Tax Court held that payments made to the Arkansas State Police Association by a magazine publisher out of advertising revenue did not qualify as royalties under section 512(b)(2) of the Code...

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Vol. 55, No. 1 - Fall 2001

The Tax Lawyer, Fall 2001

In Memoriam

In Memoriam: F. Cleveland Hedrick, Jr.

Articles

Welfare Benefits Provided by PEOs

What to Consider in Choosing Among Forums for Resolving the Ordinary Tax Dispute

IRS Misconduct in an Audit: Is There a Civil Remedy?

The Taxation of Space, Ocean, and Communications Under the Proposed Treasury Regulations

Drafting Suggestions for Irrevocable Life Insurance Trusts

Tax Treaty Interpretation

Notes

Joint Ventures Between Non-Profit and For-Profit Healthcare Providers: Redlands Surgical Services v. Commissioner

The IRS Gets Its Money When You Do: FICA and FUTA Taxation in United States v. Cleveland Indians Baseball Co.

An Examination of the Section 108 Statutory Insolvency Exclusion and Its Definition of “Assets” as Applied in Carlson v. Commissioner

Recent Developments in the Federal Sentencing Guidelines for Tax Evasion: United States v. Thomas and Constance Twieg

Denial of the Royalty Exclusion Because of Excessive Participation in Arkansas State Police Association v. Commissioner

The Tax Lawyer

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Vol. 55, No. 1 - Fall 2001

The Tax Lawyer, Fall 2001

In Memoriam

In Memoriam: F. Cleveland Hedrick, Jr.

Articles

Welfare Benefits Provided by PEOs

What to Consider in Choosing Among Forums for Resolving the Ordinary Tax Dispute

IRS Misconduct in an Audit: Is There a Civil Remedy?

The Taxation of Space, Ocean, and Communications Under the Proposed Treasury Regulations

Drafting Suggestions for Irrevocable Life Insurance Trusts

Tax Treaty Interpretation

Notes

Joint Ventures Between Non-Profit and For-Profit Healthcare Providers: Redlands Surgical Services v. Commissioner

The IRS Gets Its Money When You Do: FICA and FUTA Taxation in United States v. Cleveland Indians Baseball Co.

An Examination of the Section 108 Statutory Insolvency Exclusion and Its Definition of “Assets” as Applied in Carlson v. Commissioner

Recent Developments in the Federal Sentencing Guidelines for Tax Evasion: United States v. Thomas and Constance Twieg

Denial of the Royalty Exclusion Because of Excessive Participation in Arkansas State Police Association v. Commissioner

The Tax Lawyer

Subscribing

ABA Resources

The ABA

Connect