Tax Law

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 does tax gain or loss recognized by property sellers and exchangers of non-like-kind property. In […]

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].” In response, a Patent Office spokesperson said, “The [Patent Office] has a long tradition of […]

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 has multiplied to over 700. The online market for cigarettes thrives on the anonymity and […]

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 watched the television show Melrose Place. Deeply concerned about his pending polygraph examination, he turned […]

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 a press conference in the Committee on Ways and Means hearing room. Archer, who was […]

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 alternative plans: a “simplified income tax” (SIT) and a “growth and investment tax” (GIT). The […]