Volume 60, No. 1 - Fall 2006

Articles

The (Im)Balance of Externalities in Employment-Based Exclusions from Gross Income

William P. Kratzke

Through the Internal Revenue Code, Congress implicitly defines, by design or by accident, what the nature of the employment relationship is, or can be. Through a pattern of employer deductions for certain expenditures that benefit employees and exclusions of these expenditures from employees' gross income...

Apportionability in State Income Taxation: The Uniform Division of Income for Tax Purposes Act and Allied-Signal

James H. Peters and Benjamin F. Miller

In 1954 the National Conference of Commissioners on Uniform State Laws, at the request of the Section of Taxation of the American Bar Association, created a special committee to draft a uniform income tax apportionment act. The result was the Uniform Division of Income for Tax Purposes Act. ...

The Art of Taxation: Joseph Hémard's Illustrated Tax Code

Farley P. Katz

Tax codes are notoriously dull reading. They are devoid of interest to anyone but professionals trained in the arcane language of the tax laws who, even then, never actually consult them except when required by a specific task at hand. ...

Income Recognition and Revenue Ruling 2003-10: A Large Ship Steered by a Very Small Rudder

Michael Baillif and Monique C. Reid

One of the most fundamental issues in tax law involves the timing of when an accrual basis taxpayer recognizes income under section 451. At the heart of this inquiry is a basic question: "What does it mean to have a fixed right to income?" The issue, which appears simple on its face, can be quite difficult in application...

Notes

Gentlemen, Deduct Your Engines:Whether Regular Maintenance of Aircraft Engines Should Have Been a Deductible Expense in FedEx Corp. v. United States

Karen Berenthal

Businesses stand to save a lot of tax if they can characterize money spent on mechanical repairs as ordinary and necessary business expenses. Indeed, FedEx tried to save $66,474,287.10 for taxable years 1993 and 1994 by characterizing certain engine and auxiliary power unit repairs...

Hattem v. Schwarzenegger: Terminating Preemption Challenges to State Taxation of ERISA Plans' Unrelated Business Taxable Income

Yonatan Gelblum

In Hattem v. Schwarzenegger, the Second Circuit held that the Employee Retirement Income Security Act of 1974 did not preempt the California law taxing the unrelated business taxable income of tax exempt trusts, including those trusts covered by ERISA. ...

Upsetting the Government's Right to Redemption Under Section 7425

Carl H. Hinneschiedt

In Ellis v. United States,' the United States District Court for the Middle District of North Carolina granted summary judgment for the plaintiff in a quiet title action. The dispute over the property's ownership arose due to conflicting interpretations...

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Vol. 60, No. 1 - Fall 2006

The Tax Lawyer, Fall 2006

Articles

The (Im)Balance of Externalities in Employment-Based Exclusions from Gross Income

Apportionability in State Income Taxation: The Uniform Division of Income for Tax Purposes Act and Allied-Signal

The Art of Taxation: Joseph Hémard's Illustrated Tax Code

Income Recognition and Revenue Ruling 2003-10: A Large Ship Steered by a Very Small Rudder

Notes

Gentlemen, Deduct Your Engines:Whether Regular Maintenance of Aircraft Engines Should Have Been a Deductible Expense in FedEx Corp. v. United States

Hattem v. Schwarzenegger: Terminating Preemption Challenges to State Taxation of ERISA Plans' Unrelated Business Taxable Income

Upsetting the Government's Right to Redemption Under Section 7425

The Tax Lawyer

Subscribing

American Bar Association TM American Bar Association

Vol. 60, No. 1 - Fall 2006

The Tax Lawyer, Fall 2006

Articles

The (Im)Balance of Externalities in Employment-Based Exclusions from Gross Income

Apportionability in State Income Taxation: The Uniform Division of Income for Tax Purposes Act and Allied-Signal

The Art of Taxation: Joseph Hémard's Illustrated Tax Code

Income Recognition and Revenue Ruling 2003-10: A Large Ship Steered by a Very Small Rudder

Notes

Gentlemen, Deduct Your Engines:Whether Regular Maintenance of Aircraft Engines Should Have Been a Deductible Expense in FedEx Corp. v. United States

Hattem v. Schwarzenegger: Terminating Preemption Challenges to State Taxation of ERISA Plans' Unrelated Business Taxable Income

Upsetting the Government's Right to Redemption Under Section 7425

The Tax Lawyer

Subscribing