Choice of Forum in Federal Civil Tax Litigation Thomas D. Greenaway Four different trial-level courts hear federal civil tax cases in the United States: the U.S. Tax Court, U.S. district courts, the U.S. Court of Federal Claims, and U.S. bankruptcy courts. ...
The Doctrine of Election Aubree L. Helvey and Beth Stetson “The hardest thing in the world to understand is the income tax.” Albert Einstein spoke these words. The complexities of tax preparation and reporting have certainly not diminished over the years. ...
Regarding the Advisability of a Prohibition on the Taxable Asset Sale to Creditors in Bankruptcy Carl N. Pickerill Just over five years ago, the Service issued a Chief Counsel Advisory memo—CCA 2003-50-016 (CCA)—approving a reorganization transaction between a debtor corporation (Debtor) in Chapter 11 and its creditors. ...
Fifty Years of Utopia: A Half-Century After Louis Kelso’s The Capitalist Manifesto, a Look Back at the Weird History of the ESOP Andrew W. Stumpff Employee stock ownership plans are qualified retirement plans designed to invest in the stock of the companies that adopt them. The idea is that by participating in these plans, employees become, over time, owners of their own employers. ...
Constructive Conditions and the All Events Test Glenn Walberg Accrual-method taxpayers generally follow two-pronged all events tests to determine when they should account for income and liability items. One all events test calls for the inclusion of an item in gross income...
A Role for Tax Attorneys in Antitrust Law?: Variable-Cost Tax Savings as a Merger Efficiency Defense Catherine A. Clancy A merger efficiency defense should be permitted for variable-cost tax savings under United States, European Union, and Canadian antitrust law. Mergers in the United States, the European Union, and Canada must be approved...
Kentucky v. Davis: A Better Approach to Saving Differential Taxation of Municipal Bonds Conor Bennet-Ward What began as a downturn in national housing prices has subsequently degenerated into a global economic crisis. Domestically, the federal government has propped up corporate giants and flooded the markets with billions...
The Section 6166 Balancing Game: An Examination of the Policy Behind Estate of Roski v. Commissioner Britt Haxton As a general rule, an executor has nine months after a decedent’s death to pay federal estate tax. However, there are a handful of exceptions to this general rule. ...
Recovery of Attorney’s Fees in Tax Litigation Before the Bankruptcy Court: In re Hudson Aleksandr B. Livshits In In re Hudson, Paul S. Hudson, an attorney, represented himself in an adversary proceeding in U.S. Bankruptcy Court and, at the conclusion of the proceeding, sought to recover attorney’s fees from the Service...
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