In Memoriam: Hugh Calkins Dennis B. Drapkin and Raymond J. Wiacek Hugh Calkins, who chaired the Tax Section from 1985–1986, died August 4, 2014. He had battled Parkinson’s for several years. Hugh also served the Tax Section as Vice Chair...
75th Anniversary Compendium—Section History ABA Section of Taxation The 2014–2015 bar year marks the 75th anniversary of the Section of Taxation. The Section of Taxation was established by the House of Delegates during the Association’s Annual Meeting held in San Francisco in July 1939. ...
The Tax Section at 75 (Foreword) Armando Gomez The 2014–2015 bar year marks the 75th anniversary of the Section of Taxation. The Section of Taxation was established by the House of Delegates during the Association’s Annual Meeting held in San Francisco in July 1939. ...
A Brief History of the Tax Section, 1939–2014 Phillip L. Mann When the American Bar Association established the Section of Taxation in 1939, it gave formal recognition to a group of tax lawyers who had been members of its predecessors...
Tax Section Chairs, 1989–2014 N. Jerold Cohen From its beginning 75 years ago, with a small number of interested American Bar Association tax lawyers, the Section has grown to approximately 20,000, including lawyer, associate, and law student members. ...
The Tax Section Distinguished Service Award: Twenty Years of History Herbert N. Beller Established in 1995, the Tax Section’s prestigious Distinguished Service Award (DSA) has been bestowed upon 20 individuals in recognition of their extraordinary contributions to the tax profession and the tax system. ...
The Section’s Role in Ethics and Standards of Tax Practice Paul J. Sax Every major development in ethics and standards of tax practice has emanated from the Tax Section. Not the Treasury, or the Service, or the ABA, or the AICPA, or any other professional organization, but the Tax Section. ...
Diversity in the ABA Tax Section Pam Olson The first Tax Section meeting I attended was in Phoenix in the winter of 1985. Snow in Washington, D.C. snarled the travel plans of those of us from Washington. Phoenix, which we expected would offer a respite...
The Tax Section and Public Service—A New Focus Richard M. Lipton Any review of the history of the Tax Section shows that there has always been a concern with public service and providing tax-related legal services to the less fortunate. ...
The Employee Benefits Committee: An Increasing Focus of the Tax Section Susan P. Serota The Section of Taxation turns 75 in 2014; the Employee Retirement Income Security Act of 1974 (ERISA) turns 40; and the Employee Benefits Committee turns almost 50. ...
The Evolution of Government Submissions Kenneth W. Gideon & William J. Wilkins The Section of Taxation has been a regular and influential commentator on tax legislative proposals and proposed regulations for decades. The Section has been a reliable advocate for adequate funding for the Service...
Taxation Probability, Professionalism, and Protecting Taxpayers Dennis J. Ventry, Jr. & Bradley T. Borden This Article—the first in a three-part series—analyzes the affirmative and disciplinary duties imposed on tax lawyers that require them to make probability assessments about the merits...
Taxation Subchapter S at 55—Has Time Passed This Passthrough By? Maybe Not David R. Sicular Subchapter S has been part of the Code for more than 55 years, providing an ostensibly simple passthrough tax regime coupled with limited liability for business owners. ...
Taxation Can Florence in the Quatrocento Help Shape Tax Policy Today? Hugh Calkins During the entire month of April 1990, I was a resident of the Villa I Tatti, the Harvard University Center for the Study of the Renaissance in Italy. The Villa is a library located amid orchards and vineyards...
Feigning Willfulness: How Williams and McBride Extend the Foreign Bank Accounts Disclosure Willfulness Requirement and Why They Should Not Be Followed Kyle Niewoehner Since being handed enforcement authority from the Financial Crimes Enforcement Network in 2003, the Service has begun a campaign to provide stricter enforcement...
Sausage, Specificity, and Settlement Payments: The Erroneous Elevation of Form over Substance in Freda v. Commissioner Kelsey Moran For tax purposes, it is a well-established principle that litigation awards for lost profits are treated as ordinary income, while awards for damage to capital assets are considered capital recovery or capital gain. ...
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.
Subscribing If you are an ABA member, you can receive The Tax Lawyer when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center at service@americanbar.org.
