Volume 62, No. 3 - Spring 2009

Articles

2009 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral

Daniel Halperin

I want to thank the officers and Board of Regents of the American College of Tax Counsel for inviting me to give this lecture. It is a great opportunity to think more deeply about some ideas that have been with me for some time. ...

Tax Evidence III: A Primer on the Federal Rules of Evidence as Applied by the Tax Court

Joni Larson

The United States Tax Court applies the Federal Rules of Evidence (the Rules) during its proceedings. These Rules establish the guidelines the judge will use to determine what testimony and documents will be admissible in evidence. ...

Integrating Subchapters K and S—Just Do It

Walter D. Schwidetzky

The Code contains two “pass-through” tax regimes for business entities. One is contained in Subchapter K, which applies to partnerships, the other in Subchapter S, which, unsurprisingly, applies to S corporations. ...

Property Purchase or Payment in Kind? The Oxford Paper Conundrum

Robert H. Scarborough

If a taxpayer undertakes an obligation or assumes a liability in exchange for property, how is the transaction characterized? Did the taxpayer buy the property, paying with its promise? ...

Comment

The Impact of Illegal Tax Guidance: Notice 2008-83

Nathaniel Cushman

The Fall of 2008 was a historic period for the United States financial sector. In September, the Bush administration made a historic request for money and authority intended to help avert financial crisis...

Notes

Section 911: The Foreign Earned Income Inclusion? Using Clark v. Commissioner to Demonstrate How Courts Have Improperly Narrowed the Scope of Section 911

Webster Beary

This Note critiques a United States Tax Court’s decision on its narrow application of the foreign earned income exclusion. The foreign earned income exclusion generally provides that income earned...

Can Scalia Save Employer-Provided Health Plans? An Analysis of Metropolitan Life Insurance Co. v. Glenn

Katie Day

In 1974, Congress enacted the Employment Retirement Income Security Act, which imposed fiduciary standards derived from private trust law on all employee benefit plan administrators, including administrators of health care reimbursement plans. ...

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. 62, No. 3 - Spring 2009

The Tax Lawyer, Spring 2009

Articles

2009 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral

Tax Evidence III: A Primer on the Federal Rules of Evidence as Applied by the Tax Court

Integrating Subchapters K and S—Just Do It

Property Purchase or Payment in Kind? The Oxford Paper Conundrum

Comment

The Impact of Illegal Tax Guidance: Notice 2008-83

Notes

Section 911: The Foreign Earned Income Inclusion? Using Clark v. Commissioner to Demonstrate How Courts Have Improperly Narrowed the Scope of Section 911

Can Scalia Save Employer-Provided Health Plans? An Analysis of Metropolitan Life Insurance Co. v. Glenn

The Tax Lawyer

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Vol. 62, No. 3 - Spring 2009

The Tax Lawyer, Spring 2009

Articles

2009 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Rethinking the Advantage of Tax Deferral

Tax Evidence III: A Primer on the Federal Rules of Evidence as Applied by the Tax Court

Integrating Subchapters K and S—Just Do It

Property Purchase or Payment in Kind? The Oxford Paper Conundrum

Comment

The Impact of Illegal Tax Guidance: Notice 2008-83

Notes

Section 911: The Foreign Earned Income Inclusion? Using Clark v. Commissioner to Demonstrate How Courts Have Improperly Narrowed the Scope of Section 911

Can Scalia Save Employer-Provided Health Plans? An Analysis of Metropolitan Life Insurance Co. v. Glenn

The Tax Lawyer

Subscribing