Category Archives: Tax Law

Cole Barnett, United States v. Woods and the Future of the Tax Blue Book as a Means of Penalty Avoidance and Statutory Interpretation

The Blue Book is a “General Explanation” of tax law prepared by the Joint Committee on Taxation, and is commonly relied upon by both taxpayers and the Internal Revenue Service (IRS).In United States v. Woods, the U.S. Supreme Court broadly … Continue reading

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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

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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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