Now showing items 11-20 of 344
Explanation of the Anti-Injunction Act Issue in HHS v. Florida
(American Bar Association Preview of United States Supreme Court Cases, 2012)
This short article sorts through and reviews all the arguments surrounding the issue of whether the Anti-Injunction Act, 26 USC §7421 (AIA), bars the federal courts from hearing constitutional challenges to the Patient ...
Contribution of S Corporation Stock to Disregarded Limited Partnership Did Not Terminate S Election
An S corporation’s sole shareholder transferred all of his stock shares to two newly formed, wholly owned disregarded LLCs. The LLCs then transferred the stock shares to a newly formed state limited partnership that the ...
Amicus Curiae Brief in Health and Human Services v. Florida (Affordable Care Act Litigation) on Behalf of Tax Law Professors in Support of Vacatur
This amicus brief was filed in Health and Human Services v. Florida (the Affordable Care Act litigation) and gave an overview of the tax assessment and tax collection processes. It also sought to correct an error in the ...
Guarantee of S Corporation Debt Did Not Increase Basis
A short analysis of the Tax Court case William H. Maloof, TCM 2005-75. Maloof guaranteed a $4 million loan for an S corporation which the company eventually defaulted on. Maloof argued that his loan guarantee should allow ...
An Update On Innocent Spouse Claims
An Update On Innocent Spouse Claims provides an overview of innocent spouse claims, ranging from issues related to the filing of returns during divorce proceedings or during troubled marriages, an overview of innocent ...
It’s Debatable: Does ‘Under God’ Belong in Pledge?
A debate on whether the phrase “Under God” should be included in the Pledge of Allegiance.
It's Debatable: Immigration of radical Islamics
(Lubbock Avalanche-Journal, 2015-09-20)
Arnold Loewy, the George Killam Professor of Criminal Law at the Texas Tech School of Law, and Allen Adkins, a Lubbock lawyer, debate Muslim immigration to the U.S.
Teaching Materials on Estate Planning
A casebook comprehensively reviewing the estate planning process.
It’s Debatable: Gay Marriage: Is It Right or Wrong?
A debate over whether gay marriage is right or wrong.
Professor Aloysius A. Leopold: An Extraordinary Man
A tribute to Professor Aloysius A. Leopold who taught law at St. Mary’s University School of Law for over forty years.