This week brought a new round of announcements from universities, even very wealthy ones, that they would be cutting faculty and…
These are tough times for higher education. Even name-brand institutions are announcing hiring freezes and salary cuts, among other austerity policies. This is perfectly understandable if your institution is a community…
For interested readers, I’m posting here the text of comments filed yesterday by me & about 2 dozen other tax law professors in response to proposed regulations on the deductibility of business meals. Interestingly, the President seems to share our…
Two leading Democratic primary candidates — Elizabeth Warren and Bernie Sanders — have proposed wealth tax reforms. These candidates…
Imagine this: A multimillionaire private equity investor in New York transfers interests in one of his private equity funds to a trust and appoints as his trustee an attorney who lives in Connecticut. The beneficiaries of the trust are his…
On what basis can the Treasury Department decline to turn over the President’s tax records, now that the House Ways & Means Committee has requested them? Daniel argues here, along the lines of earlier work by George Yin and Andy Grewal…