Volume 61, No. 1 - Fall 2007

Articles

The Deliberative Stylings of Leading Tax Scholars

Andre L. Smith

This Article examines the deliberative techniques of leading tax scholars as gleaned from articles they have written. It compares their deliberative or interpretative prescriptions to the nine Supreme Court tax cases since 2000. ...

Textualism and Intentionalism in Tax Litigation

David F. Shores

Tax cases frequently turn on issues of statutory construction. The statute might be general in nature, such as section 162, which allows a deduction for “all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.” ...

United States Federal Taxation of Derivatives: One Way or Many?

Yoram Keinan

While derivatives have been utilized for almost a century, the use of derivatives has been exploding in the last two decades. The development of the tax rules, however, could not keep pace with the development of derivatives in the markets. ...

Translating Corporate Concepts into the Language of LLCs

Robert P. Rothman

As anyone who has ever tried to decipher an English-language instruction manual for a product made in China can attest, a literal translation of words from one language into another frequently does not result in an effective translation of content. ...

The Discount for Lack of Marketability: Update on Current Studies and Analysis of Current Controversies

Robert Reilly and Aaron Rotkowski

The difference in price an investor will pay for a liquid asset compared to a comparable illiquid asset is often substantial. This difference in price is commonly referred to as the “discount for lack of marketability.” ...

Notes

The Comprehensive Interpretation of Section 7463(f) in Schwartz v. Commissioner

Stephanie Benyard

In Schwartz v. Commissioner, the Tax Court held that the jurisdictional limit on a section 6330(d) appeal under section 7463(f)(2) of the Code is the total amount being appealed. ...

Turn Off the Tape Recorder at Telephonic Collection Due Process Hearings: Why the District Court Was Wrong in Simien v. Internal Revenue Service

Gregory W. Carey

Before the Service may levy the property of a taxpayer, the taxpayer has a due process right to a fair hearing (a collections due process or CDP hearing) with the Office of Appeals of the Service pursuant to section 6330. ...

Is That the End? Section 67(e) and Trust Investment Advisory Fees After Knight v. Commissioner

Dean Roy

Proper federal income tax treatment of investment advisory fees incurred by trusts has puzzled trustees, tax practitioners, and the judiciary alike for two decades. The confusion stems from a problematic Code provision...

A Second Bite? The Availability of Section 1346(a)(1) as an Alternative Remedy to Section 7426(a)(1) in EC Term of Years Trust v. United States

Kara Soderstrom

If the Service levies upon your property to satisfy the tax liabilities of another, what possible remedies do you have? You may certainly bring a wrongful levy action under section 7426(a)(1). ...

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. 61, No. 1 - Fall 2007

The Tax Lawyer, Fall 2007

Articles

The Deliberative Stylings of Leading Tax Scholars

Textualism and Intentionalism in Tax Litigation

United States Federal Taxation of Derivatives: One Way or Many?

Translating Corporate Concepts into the Language of LLCs

The Discount for Lack of Marketability: Update on Current Studies and Analysis of Current Controversies

Notes

The Comprehensive Interpretation of Section 7463(f) in Schwartz v. Commissioner

Turn Off the Tape Recorder at Telephonic Collection Due Process Hearings: Why the District Court Was Wrong in Simien v. Internal Revenue Service

Is That the End? Section 67(e) and Trust Investment Advisory Fees After Knight v. Commissioner

A Second Bite? The Availability of Section 1346(a)(1) as an Alternative Remedy to Section 7426(a)(1) in EC Term of Years Trust v. United States

The Tax Lawyer

Subscribing

American Bar Association TM American Bar Association

Vol. 61, No. 1 - Fall 2007

The Tax Lawyer, Fall 2007

Articles

The Deliberative Stylings of Leading Tax Scholars

Textualism and Intentionalism in Tax Litigation

United States Federal Taxation of Derivatives: One Way or Many?

Translating Corporate Concepts into the Language of LLCs

The Discount for Lack of Marketability: Update on Current Studies and Analysis of Current Controversies

Notes

The Comprehensive Interpretation of Section 7463(f) in Schwartz v. Commissioner

Turn Off the Tape Recorder at Telephonic Collection Due Process Hearings: Why the District Court Was Wrong in Simien v. Internal Revenue Service

Is That the End? Section 67(e) and Trust Investment Advisory Fees After Knight v. Commissioner

A Second Bite? The Availability of Section 1346(a)(1) as an Alternative Remedy to Section 7426(a)(1) in EC Term of Years Trust v. United States

The Tax Lawyer

Subscribing