Volume 59, No. 4 - Summer 2006

In Memoriam

In Memoriam: Sherwin Palmer Simmons

Roberta Casper Watson

On May 24, 2006, the Tax Section, the ABA, and the legal profession lost a legend. Sherwin Palmer Simmons, who dedicated much of his life to the ABA, ALI, ALI-ABA, and numerous other organizations for the betterment of the profession and the community, has died, and the world has changed forever. ...

Articles

The Transfer Pricing Problem: A Global Proposal for Simplification

Eduardo Baistrocchi

The world has experienced two globalization booms and one bust over the past two centuries. The first boom started about 1820 and lasted until the advent of World War I. The second began at the end of World War II and has continued since. The interwar years witnessed a retreat from this otherwise continuous shift towards greater global integration. ...

How To Build a Bridge: Eliminating the Book-Tax Accounting Gap

Celia Whitaker

In 1999, Treasury released data indicating a rise in book-tax differences in the late 1990s, which it interpreted as evidence of increased tax shelter activity. Although the latter contention remains unproven, the implications of the data are clear. ...

The Tax Shelter Game

Chin-Chin Yap

Uncertainty underlies both substantive issues and practical enforcement in the tax shelter industry. Proposed general antiabuse provisions are criticized for their lack of certainty. Nonstatutory doctrines, such as economic substance and business purpose...

The State of Integration in a Partial Integration State

Joshua Mishkin

Questions as to choice of entity, capital structure, and investor preference often revolve around tax consequences. Stockholders' derivative actions have been brought against the management of public companies for failure to maximize tax benefits. ...

Commentary

The Relevance of Federal Income Tax Courses in the Law School Curriculum and in Law Practice: Now More Than Ever

Reginald Mombrun

In this Commentary, I address law school teaching: what is good and not so good about it, and, more importantly, what it should be or should become. I have decided to discuss this issue before I acquire too much experience in teaching law because I want to avoid the corrosive effect...

Notes

The Right Intention but the Wrong Result: The Misapplication of Section 1341 in Cooper v. United States

Charlie Boer

In Cooper v. United States, the U.S. District Court for the Western District of North Carolina held that the relief provision of section 1341 could be invoked by the trustee of a bankruptcy estate. Additionally, the court held that even though the debtor may not have been entitled to section 1341 relief...

The End of the Strangi Saga: Bona Fide Guidance From the Fifth Circuit

Christopher Gladbach

In Strangi v. Commissioner, the Fifth Circuit affirmed the Tax Court's decision to include the full value of Albert Strangi's minority interest in the Strangi Family Limited Partnership (SFLP) in the decedent's estate. With this ruling the Fifth Circuit finally put an end to the Strangi saga...

When the Commerce Clause and the Export Clause Collide: A Critique of Consolidation Coal v. United States

Melissa H. Goldschmid

In Consolidation Coal Co. v. United States, the U.S. Court of Federal Claims declined to resolve how the Export Clause intersects with the Commerce Clause of the United States Constitution. The plaintiffs argued that the Export Clause's prohibition of taxes on exports is absolute...

Index

Index to Volume 59

ABA Section of Taxation

This index includes articles, committee reports, and student notes, and miscellaneous items that appear in volume 59 of The Tax Lawyer.

The Tax Lawyer

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Vol. 59, No. 4 - Summer 2006

The Tax Lawyer, Summer 2006

In Memoriam

In Memoriam: Sherwin Palmer Simmons

Articles

The Transfer Pricing Problem: A Global Proposal for Simplification

How To Build a Bridge: Eliminating the Book-Tax Accounting Gap

The Tax Shelter Game

The State of Integration in a Partial Integration State

Commentary

The Relevance of Federal Income Tax Courses in the Law School Curriculum and in Law Practice: Now More Than Ever

Notes

The Right Intention but the Wrong Result: The Misapplication of Section 1341 in Cooper v. United States

The End of the Strangi Saga: Bona Fide Guidance From the Fifth Circuit

When the Commerce Clause and the Export Clause Collide: A Critique of Consolidation Coal v. United States

Index

Index to Volume 59

The Tax Lawyer

Subscribing

American Bar Association TM American Bar Association

Vol. 59, No. 4 - Summer 2006

The Tax Lawyer, Summer 2006

In Memoriam

In Memoriam: Sherwin Palmer Simmons

Articles

The Transfer Pricing Problem: A Global Proposal for Simplification

How To Build a Bridge: Eliminating the Book-Tax Accounting Gap

The Tax Shelter Game

The State of Integration in a Partial Integration State

Commentary

The Relevance of Federal Income Tax Courses in the Law School Curriculum and in Law Practice: Now More Than Ever

Notes

The Right Intention but the Wrong Result: The Misapplication of Section 1341 in Cooper v. United States

The End of the Strangi Saga: Bona Fide Guidance From the Fifth Circuit

When the Commerce Clause and the Export Clause Collide: A Critique of Consolidation Coal v. United States

Index

Index to Volume 59

The Tax Lawyer

Subscribing