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  <title>TaxProf Blog</title>
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  <modified>2009-11-23T20:01:42Z</modified>
  <tagline>A Member of the Law Professor Blogs Network</tagline>

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  <link rel="start" href="http://feeds.feedburner.com/typepad/lFxP" type="application/atom+xml" /><atom10:link xmlns:atom10="http://www.w3.org/2005/Atom" rel="hub" href="http://pubsubhubbub.appspot.com" /><entry>
    <title>Rosenzweig Presents Why Are There Tax Havens? Today at SMU</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/rosenzweig.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef0120a6ca14ba970b" title="Rosenzweig Presents &lt;em&gt;Why Are There Tax Havens?&lt;/em&gt; Today at SMU" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6ca14ba970b</id>
    <issued>2009-11-23T15:01:42-05:00</issued>
    <modified>2009-11-23T20:02:15Z</modified>
    <created>2009-11-23T20:01:42Z</created>
    <summary>Adam Rosenzweig (Washington University) presents Why Are There Tax Havens? at SMU today as part of its Tax Policy Colloquium Series: This paper directly confronts the question: “Why Are There Tax Havens?” – contending that the focus on neutrality in the international tax laws of countries, such as the United...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Colloquia</dc:subject>
    <dc:subject>Tax</dc:subject>


  </entry>
  <entry>
    <title>Death of Ward M. Hussey</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/death-of--1.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef012875cbacd9970c" title="Death of Ward M. Hussey" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef012875cbacd9970c</id>
    <issued>2009-11-23T15:00:00-05:00</issued>
    <modified>2009-11-23T20:28:57Z</modified>
    <created>2009-11-23T20:00:00Z</created>
    <summary>Ward M. Hussey, who worked for 42 years in the Office of Legislative Counsel for the U.S. House of Representatives and was the primary drafter of the Internal Revenue Codes of 1954 and 1986, died on November 16 at the age of 89. He began work in the Office of...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Obituaries</dc:subject>
    <dc:subject>Tax</dc:subject>


  </entry>
  <entry>
    <title>Sanchirico Presents Two Tax Papers Today at Loyola-L.A.</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/sanchirico-presents.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef012875c302a0970c" title="Sanchirico Presents Two Tax Papers Today at Loyola-L.A." />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef012875c302a0970c</id>
    <issued>2009-11-23T14:51:00-05:00</issued>
    <modified>2009-11-23T19:51:00Z</modified>
    <created>2009-11-23T19:51:00Z</created>
    <summary>Chris William Sanchirico (Pennsylvania) presents A Critical Look at the Economic Argument for Taxing Only Labor Income and Tax Eclecticism at Loyola-L.A. today as part of its Tax Policy Colloquium Series. The commentator is Dorothea Herreiner (Loyola-L.A., Department of Economics). Here are the abstracts: A Critical Look at the Economic...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Colloquia</dc:subject>
    <dc:subject>Tax</dc:subject>


  </entry>
  <entry>
    <title>State Tax Revenues Plummet 10.7%</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/state-tax-.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef012875cb7ef7970c" title="State Tax Revenues Plummet 10.7%" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef012875cb7ef7970c</id>
    <issued>2009-11-23T14:14:41-05:00</issued>
    <modified>2009-11-23T19:15:03Z</modified>
    <created>2009-11-23T19:14:41Z</created>
    <summary>The Nelson A. Rockefeller Institute of Government today released a report showing that state tax revenues dropped in the third quarter in each of the 44 states that submitted data. The average decline was 10.7%: The biggest declines were in corporate income tax revenues (-19.4%) and personal income tax revenues...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Tax</dc:subject>
    <dc:subject>Think Tank Reports</dc:subject>


  </entry>
  <entry>
    <title>New Issue of The Law Teacher: 'Sometimes, We Really Do Suck'</title>
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    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef0120a6c069c5970b" title="New Issue of &lt;em&gt;The Law Teacher&lt;/em&gt;: 'Sometimes, We Really Do Suck'" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6c069c5970b</id>
    <issued>2009-11-23T14:00:00-05:00</issued>
    <modified>2009-11-23T19:00:00Z</modified>
    <created>2009-11-23T19:00:00Z</created>
    <summary>The Institute for Law Teaching and Learning has published the Fall 2009 issue of The Law Teracher. Stewart Harris (Appalachian) offers advice for those soon to hand out student evaluation forms in Sometimes, We Really Do Suck: While I don’t try to influence my written student evaluations — other than...</summary>
    <author>
      <name>Paul Caron</name>
    </author>


  </entry>
  <entry>
    <title>Gerzog:  From the Greedy to the Needy</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/gerzog.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef0120a64c931c970b" title="Gerzog: &lt;em&gt; From the Greedy to the Needy&lt;/em&gt;" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a64c931c970b</id>
    <issued>2009-11-23T13:00:00-05:00</issued>
    <modified>2009-11-23T18:05:17Z</modified>
    <created>2009-11-23T18:00:00Z</created>
    <summary>Wendy C. Gerzog (Baltimore) has published From the Greedy to the Needy, 87 Or. L. Rev. 1133 (2008). Here is the abstract: In some instances when the taxpayer makes a charitable donation, the loss of revenue to the government, and the corresponding gain to the taxpayer, far exceeds the benefit...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Scholarship</dc:subject>
    <dc:subject>Tax</dc:subject>


  </entry>
  <entry>
    <title>The Give Blog</title>
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    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef012875c39b97970c" title="&lt;em&gt;The Give Blog&lt;/em&gt;" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef012875c39b97970c</id>
    <issued>2009-11-23T06:30:00-05:00</issued>
    <modified>2009-11-23T13:02:14Z</modified>
    <created>2009-11-23T11:30:00Z</created>
    <summary>As we enter Thanksgiving week and the time of Christmas and year-end giving, I want to give a shout-out to a new blog started by Illinois Law Prof Suja Thomas and her husband Scott Bahr, The Give Blog: Conscious Living and Giving. From their mission statement: We’re doing this blog...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Legal Education</dc:subject>
    <dc:subject>Tax</dc:subject>


  </entry>
  <entry>
    <title>Crane:   Honoring Expectations About Taxes: Are Roth IRAs Different?</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/crane-.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef012875ab0dd4970c" title="Crane: &lt;em&gt;  Honoring Expectations About Taxes: Are Roth IRAs Different?&lt;/em&gt;" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef012875ab0dd4970c</id>
    <issued>2009-11-23T06:05:00-05:00</issued>
    <modified>2009-11-23T11:05:00Z</modified>
    <created>2009-11-23T11:05:00Z</created>
    <summary>Charlotte Crane (Northwestern) has posted Honoring Expectations About Taxes: Are Roth IRAs Different? on SSRN. Here is the abstract: Beginning in January 2010, taxpayers may make convert balances in traditional IRAs into tax prepaid Roth IRAs. Those who decide to do so will be relying on current law that allows...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Scholarship</dc:subject>
    <dc:subject>Tax</dc:subject>


  </entry>
  <entry>
    <title>Public University Rankings by % of Out-of-State Students</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/public-university-rankings.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef0120a6c1fe4b970b" title="Public University Rankings by % of Out-of-State Students" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6c1fe4b970b</id>
    <issued>2009-11-23T05:45:00-05:00</issued>
    <modified>2009-11-23T10:45:00Z</modified>
    <created>2009-11-23T10:45:00Z</created>
    <summary>U.S. News &amp; World Report has published a ranking of the public universities in its 2010 ranking of the Best National Universities by the percentage of out-of-state students in the freshman class that entered in Fall 2008. Of the 67 public universities in the First Tier of Best National Universities,...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Law School Rankings</dc:subject>
    <dc:subject>Legal Education</dc:subject>


  </entry>
  <entry>
    <title>Taxes Proposed to Pay for Health Care Reform</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/taxes-proposed.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef0120a6c0d597970b" title="&lt;em&gt;Taxes Proposed to Pay for Health Care Reform&lt;/em&gt;" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6c0d597970b</id>
    <issued>2009-11-23T04:28:00-05:00</issued>
    <modified>2009-11-23T09:28:00Z</modified>
    <created>2009-11-23T09:28:00Z</created>
    <summary>Following up on Thursday's post, 17 Tax Increases in Senate Health Care Bill = $370.2 Billion: the Heritage Foundation has published Taxes Proposed to Pay for Health Care Reform, by Curtis S. Dubay: The paper includes a list of the tax increases Congress and the Administration have proposed to finance...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Tax</dc:subject>
    <dc:subject>Think Tank Reports</dc:subject>


  </entry>
  <entry>
    <title>TaxProf Blog Weekend Roundup</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/taxprof-blog-3.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef0120a6c108cc970b" title="TaxProf Blog Weekend Roundup" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6c108cc970b</id>
    <issued>2009-11-23T00:39:00-05:00</issued>
    <modified>2009-11-23T05:39:00Z</modified>
    <created>2009-11-23T05:39:00Z</created>
    <summary>Saturday: Tax Notes to WaPo: "We Are Not an 'Obscure' Journal" Madoff: Estate Tax Reform to Protect Family Farms and Business ($10m Exemption), Not Wealthy Heirs ($1-2m Exemption) IRS Issues Rules Implementing 5-Year NOL Carryback Federal Judicial Clerkship Applications Up 66% Closing the Tax Gap: Encouraging Voluntary Compliance Through Mass-Media...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Legal Education</dc:subject>
    <dc:subject>Tax</dc:subject>
    <dc:subject>Weekend Roundup</dc:subject>


  </entry>
  <entry>
    <title>Can Government Extend Statute of Limitation in Tax Shelter Cases Because of Iraq and Afghanistan Wars?</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/can-government-.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef012875c2da46970c" title="Can Government Extend Statute of Limitation in Tax Shelter Cases Because of Iraq and Afghanistan Wars?" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef012875c2da46970c</id>
    <issued>2009-11-22T12:00:00-05:00</issued>
    <modified>2009-11-22T17:00:00Z</modified>
    <created>2009-11-22T17:00:00Z</created>
    <summary>Jack Townsend asks: Is the Criminal Statute of Limitations Suspended Under the Wartime Suspension Act?: There are rumors that the government in a tax shelter case is seeking to suspend the criminal statute of limitations under the "wartime suspension act", 18 U.S.C. § 3287. ... The concern, of course, is...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Tax</dc:subject>


  </entry>
  <entry>
    <title>Top 5 Tax Paper Downloads</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/top-5-tax-1.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef012875c5d88b970c" title="Top 5 Tax Paper Downloads" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef012875c5d88b970c</id>
    <issued>2009-11-22T11:12:08-05:00</issued>
    <modified>2009-11-22T16:12:35Z</modified>
    <created>2009-11-22T16:12:08Z</created>
    <summary>This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is now the #30 tax paper in all-time downloads out of 6167 tax papers: 1. [1209 Downloads] To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010...</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Tax</dc:subject>
    <dc:subject>Top 5 Downloads</dc:subject>


  </entry>
  <entry>
    <title>Tax Court to Accept e-Filing in All Cases, Starting Jan. 1</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/tax-court.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef0120a6c1405c970b" title="Tax Court to Accept e-Filing in All Cases, Starting Jan. 1" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef0120a6c1405c970b</id>
    <issued>2009-11-22T11:05:00-05:00</issued>
    <modified>2009-11-22T16:05:00Z</modified>
    <created>2009-11-22T16:05:00Z</created>
    <summary>The Tax Court announced on Friday that it has adopted new Rule 26 to permit electronic filing in all cases, beginning January 1, 2010.</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Tax</dc:subject>


  </entry>
  <entry>
    <title>Court Refuses 2L's Request to Change "C" Grade or to Order NYLS to Adopt Pass/Fail Grading System</title>
    <link rel="alternate" type="text/html" href="http://taxprof.typepad.com/taxprof_blog/2009/11/court-refuses-2ls.html" />
    <link rel="service.edit" type="application/x.atom+xml" href="http://www.typepad.com/t/atom/weblog/blog_id=32101/entry_id=6a00d8341c4eab53ef012875c3c1fa970c" title="Court Refuses 2L's Request to Change &quot;C&quot; Grade or to Order NYLS to Adopt Pass/Fail Grading System" />
    <id>tag:typepad.com,2003:post-6a00d8341c4eab53ef012875c3c1fa970c</id>
    <issued>2009-11-22T09:19:00-05:00</issued>
    <modified>2009-11-22T15:31:44Z</modified>
    <created>2009-11-22T14:19:00Z</created>
    <summary>The New York Supreme Court has refused a New York Law School 2L's request to change his "C" grade in Legal Writing II and to order the school to change its letter grading system to a pass-fail grading system like Yale's. Keefe v. New York Law School, No. 109484/09 (N.Y....</summary>
    <author>
      <name>Paul Caron</name>
    </author>
    <dc:subject>Legal Education</dc:subject>


  </entry>

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