Category Archives: Tax Law

Shannon Weeks McCormack, Too Close to Home: Limiting the Organizations Subsidized by the Charitable Deduction to Those in Economic Need

63 Fla. L. Rev. 857 (2011)|  | | ARTICLE :: The charitable deduction allows taxpayers to deduct amounts donated to organizations pursuing statutorily designated purposes from their otherwise taxable income. By lowering the after-tax cost of giving and encouraging taxpayers to … Continue reading

Posted in Estates & Trusts Law, First Amendment, Tax Law, Uncategorized | Tagged , , , , , , , , , , , , | Comments Off

Kimon Korres, Bankrupting Bankruptcy: Circumventing Chapter 11 Protections Through Manipulation of the Business Justification Standard in § 363 Asset Sales, and a Refined Standard to Safeguard Against Abuse

63 Fla. L. Rev. 959 (2011)|  | | NOTE :: Of the twenty largest public company bankruptcy filings from 1980 to the present, seventeen have taken place since 2001, and ten of those seventeen were filed between March of 2007 and … Continue reading

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Christopher H. Hanna, The Real Value of Tax Deferral

61 Fla. L. Rev. 203 (2009) | | | | ABSTRACT :: A leading law professor wrote a quarter-century ago that deferral of gain “is not as serious as outright exemption, but it is the next best thing.” Few tax … Continue reading

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Bradley T. Borden, The Like-Kind Exchange Equity Conundrum

60 Fla. L. Rev. 643 (2008) | | | | ABSTRACT :: The tax-free treatment of like-kind exchanges presents one of tax law’s most compelling equity conundrums. Tax law generally does not tax property holders on the property’s appreciation but … Continue reading

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William A. Drennan, The Patented Loophole: How Should Congress Respond to this Judicial Invention?

59 Fla. L. Rev. 229 (2007) | | | | INTRODUCTION :: An IRS spokesperson “questioned whether the [Patent Office] staff has adequate background in tax law . . . to properly rule on those patent applications [for tax strategies].” … Continue reading

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Samantha K. Graff, State Taxation of Online Tobacco Sales: Circumventing the Archaic Bright Line Penned by Quill

58 Fla. L. Rev. 375 (2006) | | | | INTRODUCTION :: Over the past decade, the Internet has become an increasingly popular shopping destination for cigarette buyers. A 1997 survey identified thirteen online cigarette vendors, and today that number … Continue reading

Posted in Commercial Law, Computer & Internet Law, Tax Law, Uncategorized | Tagged , , , , , , , , , , , , , | Comments Off