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Current Issue
Jan. 2013, Vol. 65, No. 1
Articles
David Haddock, Tonja Jacobi, & Matthew Sag, League Structure &Stadium Rent Seeking— the Role of Antitrust Revisited
Steven J. Cleveland, Resurrecting Deference to the Securities and Exchange Commission: Mark Cuban Trading on Inside information
Janai S. Nelson, The First Amendment, Equal Protection and Felon Disenfranchisement: A New Viewpoint
Sergio J. Campos, Erie as a Choice of Enforcement Defaults
Hanah Metchis Volokh, Constitutional Authority Statements in Congress
Sapna Kumar, The Accidental Agency?
Christian Turner, State Action Problems
Tag Archives: tax loopholes
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
Posted in Governments and Legislation, Patent Law, Tax Law, Uncategorized
Tagged CPA, internal revenue service, IRS, license fees, novelty and nonobviousness, Patent Office, tax loopholes, tax planners, tax practicioners, tax strategies, Treasury Department
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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
Posted in Tax Law, Uncategorized
Tagged Accounting, Bill Clinton, Business Losses, Economic Substance Doctrine, Glassman, honesty, internal revenue service, IRS, legal accuracy, loopholes, Seinfield, sympathetic judges, tax code, tax loopholes, Tax Shelters, transaction costs
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