Volume 58, No. 1 - Fall 2004

Articles

Dethroning King Enterprises

Jeffrey L. Kwall and Kristina Maynard

Although the Code is generally thought to encompass the law of federal income taxation, a rich common law also exists. Much of this common law is grounded on the doctrine of substance-over-form, a doctrine that most would concede is both appropriate and desirable. ...

Lessinger, Peracchi, and the Emperor's New Clothes: Covering a Section 357(c) Deficit with Invisible (or Nonexistent) Property

Stuart Laza

Many of us grew up with the fables written by Hans Christian Andersen. The Emperor's New Clothes is a story about an emperor that was so fond of his clothes that he spent all his money on them. Two swindlers came to town, claiming to be weavers...

Report

Report on Reform of Federal Wealth Transfer Taxes

Task Force on Federal Wealth Transfer Taxes

The Report is the product of the following sponsoring organizations: The American Bar Association's Section of Real Property, Probate, and Trust Law, the American Bar Association's Section of Taxation, the American College of Tax Counsel, the American College of Trust and Estate Counsel, the American Bankers Association, and the American Institute of Certified Public Accountants. ...

Notes

Deductibility of Attorneys' Fees and the Business of Being an Employee: Biehl v. Commissioner

Matthew B. Dubeck

In Biehl v. Commissioner, the Ninth Circuit affirmed the Tax Court's decision that attorneys' fees, granted pursuant to a settlement agreement for employment contract claims with the taxpayer's former employer, are categorized as a miscellaneous itemized deduction...

Failing to Follow the Spirit of ERISA: Kolling v. American Power Conversion Corp.

Carolle Kim

In Kolling v. American Power Conversion Corp., the United States Court of Appeals for the First Circuit affirmed the district court's holding that an employer's denial of a former consultant's claim for employee benefits did not violate the Employment Retirement Income Security Act of 1974. ...

The Problem of the Payor's Intent in Tort-Based Settlements: Amos v. Commissioner

Stephen R. Klaffky

In Amos v. Commissioner, the Tax Court addressed the question of whether a global settlement agreement that releases the payor from tort liability, but also provides him with other benefits, is excludable from the recipient's gross income under section 104(a)(2). ...

Errata

ABA Section of Taxation

Errata from the Summer 2004 issue.

The Tax Lawyer

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Vol. 58, No. 1 - Fall 2004

The Tax Lawyer, Fall 2004

Articles

Dethroning King Enterprises

Lessinger, Peracchi, and the Emperor's New Clothes: Covering a Section 357(c) Deficit with Invisible (or Nonexistent) Property

Report

Report on Reform of Federal Wealth Transfer Taxes

Notes

Deductibility of Attorneys' Fees and the Business of Being an Employee: Biehl v. Commissioner

Failing to Follow the Spirit of ERISA: Kolling v. American Power Conversion Corp.

The Problem of the Payor's Intent in Tort-Based Settlements: Amos v. Commissioner

Errata

Errata

The Tax Lawyer

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Renew Your ABA Membership

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Vol. 58, No. 1 - Fall 2004

The Tax Lawyer, Fall 2004

Articles

Dethroning King Enterprises

Lessinger, Peracchi, and the Emperor's New Clothes: Covering a Section 357(c) Deficit with Invisible (or Nonexistent) Property

Report

Report on Reform of Federal Wealth Transfer Taxes

Notes

Deductibility of Attorneys' Fees and the Business of Being an Employee: Biehl v. Commissioner

Failing to Follow the Spirit of ERISA: Kolling v. American Power Conversion Corp.

The Problem of the Payor's Intent in Tort-Based Settlements: Amos v. Commissioner

Errata

Errata

The Tax Lawyer

Subscribing

ABA Resources

The ABA

Connect