Category Archives: Tax Law

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

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Daniel J. Glassman, “It’s Not a Lie if You Believe it”: Tax Shelters and the Economic Substance Doctrine

58 Fla. L. Rev. 665 (2006) | | | | INTRODUCTION :: In an episode of Seinfeld, Jerry was confronted with the requirement of taking a polygraph test after denying, to a woman police-officer whom he was dating, that he … Continue reading

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George K. Yin, Dunwody Distinguished Lecture in Law: Is the Tax System Beyond Reform?

58 Fla. L. Rev. 977 (2006) | | | | TEXT :: Immediately after the 1994 election gave the Republican Party control of the U.S. House of Representatives for the first time in forty years, Congressman Bill Archer (R-Tex.) held … Continue reading

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Michael J. Graetz, Taxes that Work: A Simple American Plan

58 Fla. L. Rev. 1043 (2006) | | | | INTRODUCTION :: In November 2005, the President’s Advisory Panel on Tax Reform, appointed by President Bush to suggest options for reforming and simplifying the federal tax code, unanimously recommended two … Continue reading

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John D. Colombo, In Search of Private Benefit

58 Fla. L. Rev. 1063 (2006) | | | | INTRODUCTION :: For at least the past two decades, the Internal Revenue Service (IRS) has relied heavily on the private benefit doctrine to police economic transactions between tax- exempt charities … Continue reading

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