Volume 57, No. 3 - Spring 2004

Articles

The Role of Federalism in Administering a National System of Taxation

Robert T. Danforth

This Article addresses the intersection between the federal tax laws and the state laws on which administration of the tax laws depend. Under our federal system of government, state laws generally prescribe the rights and duties arising from a transaction, while federal law...

Some Things That Multilateral Tax Treaties Might Usefully Do

Richard L. Reinhold

The basic pattern of international taxation has been in place for upwards of 80 years at this point. Although this regime served reasonably well for many years, addressing in more or less appropriate fashion the transaction formats that were current during that period...

Twelfth Annual Griswold Lecture Before The American College of Tax Counsel: "Expert Testimony on The Law"

Bernard Wolfman

This article is based on the Twelfth Annual Erwin N. Griswold Distinguished Lecture that I was privileged to present to the American College of Tax Counsel at its annual meeting on January 31, 2004. Its purpose is to elicit thought and discussion on an important issue...

Report

Report of the Task Force on Judicial Deference

ABA Section of Taxation

Recognizing the need for clearer standards regarding the degree of deference that the federal courts should confer on guidance issued by the Department of Treasury and the Internal Revenue Service, the Tax Section, under the direction of former ABA Section of Taxation Chair Pamela F. Olson, created a Task Force on Judicial Deference in 2000. ...

Notes

Are Tax Shelters Clients' Identities Protected by Section 7525 Privilege or Left Out in the Cold? United States v. BDO Seidman

Angela Ahern

In United States v. BDO Seidman, the United States Court of Appeals for the Seventh Circuit affirmed the district court's order to enforce Service summonses that commanded production of documents, including the identity of BDO Seidman clients involved in 20 types of tax shelter transactions. ...

What Is Reasonable Compensation for Deduction Purposes? Two Tests Exist But Neither Paints a Clear Picture, as Evidenced in Devine Bros. v. Commissioner

Jason L. Behrens

The case law may be plentiful, but when it comes to determining what is considered reasonable compensation paid to employees of corporations, the task is far from straightforward. The courts have relentlessly struggled to derive a coherent test to make that determination...

Deference to Revenue Rulings Seemingly Inconsistent with Treasury Regulations: Aeroquip-Vickers, Inc. v. Commissioner

Juhong Cha

Former section 38 provided an investment tax credit to taxpayers who invested in certain productive assets known as "section 38 assets." The ITC's purpose is to encourage modernization and expansion of the productive facilities in the United States...

Fishing for Regulations: The Tax Court Makes its Own Income Sourcing Rules in Francisco v. Commissioner

William F. Ferreira

Congress specifically delegates to the Secretary of the Treasury the legislative authority to write tax regulations. However, the Secretary may fail to prescribe regulations despite a statutory order. Such spuming of regulatory duties raises questions about the extent...

The New Gray Area for the "Blue Book" After Robinson v. Commissioner: Twelve Factors to Keep in Mind When Using The Blue Book as a Tool of Statutory Interpretation

Travis M. Seegmiller

In Robinson v. Commissioner, the Tax Court held that an individual cannot deduct interest paid on tax deficiencies when the deficiencies arose in the conduct of the business of a sole proprietorship. While the Robinson holding itself is not surprising in light of six courts of appeals decisions...

Are Attorneys' Fees Income to the Taxpayer? The Inequitable and Inconsistent Result of the Ninth Circuit's State Attorney Lien Law Approach in Banaitis v. Commissioner

Chris Staton Spicer

Whether attorneys' fees paid out of a damage recovery are included in gross income has a profound effect on a plaintiff's after-tax recovery in a litigation settlement. Different circuits apply different legal frameworks and doctrines and, as a result, arrive at divergent conclusions. ...

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. 57, No. 3 - Spring 2004

The Tax Lawyer, Spring 2004

Articles

The Role of Federalism in Administering a National System of Taxation

Some Things That Multilateral Tax Treaties Might Usefully Do

Twelfth Annual Griswold Lecture Before The American College of Tax Counsel: "Expert Testimony on The Law"

Report

Report of the Task Force on Judicial Deference

Notes

Are Tax Shelters Clients' Identities Protected by Section 7525 Privilege or Left Out in the Cold? United States v. BDO Seidman

What Is Reasonable Compensation for Deduction Purposes? Two Tests Exist But Neither Paints a Clear Picture, as Evidenced in Devine Bros. v. Commissioner

Deference to Revenue Rulings Seemingly Inconsistent with Treasury Regulations: Aeroquip-Vickers, Inc. v. Commissioner

Fishing for Regulations: The Tax Court Makes its Own Income Sourcing Rules in Francisco v. Commissioner

The New Gray Area for the "Blue Book" After Robinson v. Commissioner: Twelve Factors to Keep in Mind When Using The Blue Book as a Tool of Statutory Interpretation

Are Attorneys' Fees Income to the Taxpayer? The Inequitable and Inconsistent Result of the Ninth Circuit's State Attorney Lien Law Approach in Banaitis v. Commissioner

The Tax Lawyer

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Vol. 57, No. 3 - Spring 2004

The Tax Lawyer, Spring 2004

Articles

The Role of Federalism in Administering a National System of Taxation

Some Things That Multilateral Tax Treaties Might Usefully Do

Twelfth Annual Griswold Lecture Before The American College of Tax Counsel: "Expert Testimony on The Law"

Report

Report of the Task Force on Judicial Deference

Notes

Are Tax Shelters Clients' Identities Protected by Section 7525 Privilege or Left Out in the Cold? United States v. BDO Seidman

What Is Reasonable Compensation for Deduction Purposes? Two Tests Exist But Neither Paints a Clear Picture, as Evidenced in Devine Bros. v. Commissioner

Deference to Revenue Rulings Seemingly Inconsistent with Treasury Regulations: Aeroquip-Vickers, Inc. v. Commissioner

Fishing for Regulations: The Tax Court Makes its Own Income Sourcing Rules in Francisco v. Commissioner

The New Gray Area for the "Blue Book" After Robinson v. Commissioner: Twelve Factors to Keep in Mind When Using The Blue Book as a Tool of Statutory Interpretation

Are Attorneys' Fees Income to the Taxpayer? The Inequitable and Inconsistent Result of the Ninth Circuit's State Attorney Lien Law Approach in Banaitis v. Commissioner

The Tax Lawyer

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