Volume 57, No. 4 - Summer 2004

In Memoriam

In Memoriam: John S. Pennell

The Honorable Lapsley W. Hamblen, Jr.

The Tax Section and the Tax Bar lost one of their finest on the death of John S. Pennell at the age of 88 on Saturday, March 27, 2004. A long-time member of the Tax Section, in the 1970s he served variously as Chairman and Vice Chairman of the Council, as a Council Director, and as Chairman of the Committee on Partnerships. ...

Articles

Musings on Tax Court Traditions

The Honorable Thomas B. Wells

[Editors’ Note: Judge Wells presented these remarks to the Court Procedure Committee at the Tax Section’s Midyear Meeting on January 30, 2004.] ...

Some Preliminary Thoughts on a Judge’s Look Beyond the Record for Evidence of Legislative Facts

The Honorable James S. Halpern

[Editors’ Note: Judge Halpern presented these remarks to the First Annual Gerald L. Wallace-Charles S. Lyon National Tax Workship in Orlando, Florida on February 9, 2004.] ...

Affordable Housing and the Role of the Low Income Housing Tax Credit Program: A Contemporary Assessment

Sagit Leviner

A home is certainly more than a shelter. A home is the nexus of an individual and his family’s life. It is the haven from which one goes forth to seek his fortune and to which he retreats from daily strife. Good housing is not a guarantor of good citizenship, success in life, or economic achievement. ...

Section 358 and Crane—A Reply to My Critics

John A. Bogdanski

In the Fall 2003 issue of The Tax Lawyer, Steven Quiring attacked my affirmation of the results in Lessinger v. Commissioner and Peracchi v. Commissioner, on the ground that I engaged in circular reasoning. This criticism is not new, but it is mistaken. ...

Notes

Deference Due Treasury Regulations: The Low Reasonableness Standard in Hospital Corporation of America v. Commissioner

Jared E. Hansen

In Hospital Corporation of America v. Commissioner, the Sixth Circuit held that Treasury Regulations are entitled to full deference from the courts, provided only that the regulations “implement the statutory mandate in some reasonable manner.” ...

What’s CARE Got to Do with It? Tax Analysts v. Internal Revenue Service and the CARE Act of 2003

Andrea Hogan

In Tax Analysts v. Internal Revenue Service, the United States Court of Appeals for the District of Columbia invalidated portions of the Treasury regulations that barred the public disclosure of rulings denying or revoking exempt organization status. ...

The Ninth Circuit’s Approach to Revocable Spousal Annuities: Was Schott on Target?

Sarah Barr Kahl

Imagine you are a judge on the Court of Appeals for the Ninth Circuit, and you need to rule in Schott v. Commissioner. The taxpayers and the Service are disputing the gift tax owed on two grantor retained annuity trusts, and the taxpayers have appealed to your court. ...

Sibling Rivalry: The Successful Use of Family Limited Partnerships for Wealth Transfers in Estate of Stone v. Commissioner

Kara E. Major

In Estate of Stone v. Commissioner, the Tax Court held that the underlying assets of five family limited partnerships were not required to be included in the estates of two decedents under section 2036(a)(1). This significant victory for the taxpayer, coming on the heels of taxpayer defeats...

Annual Report

Important Developments During the Year

ABA Section of Taxation

Tax Section Committee Important Developments Reports.

Index

Index to Volume 57

ABA Section of Taxation

This index includes articles, committee reports, and student notes that appear in volume 57 of The Tax Lawyer.

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Vol. 57, No. 4 - Summer 2004

The Tax Lawyer, Summer 2004

In Memoriam

In Memoriam: John S. Pennell

Articles

Musings on Tax Court Traditions

Some Preliminary Thoughts on a Judge’s Look Beyond the Record for Evidence of Legislative Facts

Affordable Housing and the Role of the Low Income Housing Tax Credit Program: A Contemporary Assessment

Section 358 and Crane—A Reply to My Critics

Notes

Deference Due Treasury Regulations: The Low Reasonableness Standard in Hospital Corporation of America v. Commissioner

What’s CARE Got to Do with It? Tax Analysts v. Internal Revenue Service and the CARE Act of 2003

The Ninth Circuit’s Approach to Revocable Spousal Annuities: Was Schott on Target?

Sibling Rivalry: The Successful Use of Family Limited Partnerships for Wealth Transfers in Estate of Stone v. Commissioner

Annual Report

Important Developments During the Year

Index

Index to Volume 57

The Tax Lawyer

Subscribing

American Bar Association TM American Bar Association

Vol. 57, No. 4 - Summer 2004

The Tax Lawyer, Summer 2004

In Memoriam

In Memoriam: John S. Pennell

Articles

Musings on Tax Court Traditions

Some Preliminary Thoughts on a Judge’s Look Beyond the Record for Evidence of Legislative Facts

Affordable Housing and the Role of the Low Income Housing Tax Credit Program: A Contemporary Assessment

Section 358 and Crane—A Reply to My Critics

Notes

Deference Due Treasury Regulations: The Low Reasonableness Standard in Hospital Corporation of America v. Commissioner

What’s CARE Got to Do with It? Tax Analysts v. Internal Revenue Service and the CARE Act of 2003

The Ninth Circuit’s Approach to Revocable Spousal Annuities: Was Schott on Target?

Sibling Rivalry: The Successful Use of Family Limited Partnerships for Wealth Transfers in Estate of Stone v. Commissioner

Annual Report

Important Developments During the Year

Index

Index to Volume 57

The Tax Lawyer

Subscribing