Taxation - Harvard Law Review

Polselli v. IRS

Vol. 137 No. 1 November 2023 Polselli v. IRS is a tax case. Fear not, keep reading. In fulfilling its duty to collect federal taxes, the IRS has historically received...

Taxation Article

Tax Limits and the Future of Local Democracy

Vol. 133 No. 6 April 2020 Property tax limits are state-level laws that place caps on local governments’ tax rates and revenue. These statutory limits, which put pressure on already...

Ariel Jurow Kleiman

Taxation Recent Case

Illinois Tool Works Inc. v. Commissioner

Tax Court Holds in Favor of Taxpayer on Loan Between Foreign Subsidiaries.

Vol. 132 No. 8 June 2019

Preemption Recent Case

Self-Insurance Institute of America, Inc. v. Snyder

Sixth Circuit Holds that ERISA Does Not Preempt Michigan Medicaid Tax Law.

Vol. 130 No. 5 March 2017

Taxation Recent Case

Olive v. Commissioner

Ninth Circuit Holds Medical Marijuana Dispensary Ineligible for Federal Tax Deductions.

Vol. 129 No. 5 March 2016

Taxation Leading Case

Comptroller of the Treasury of Maryland v. Wynne

Vol. 129 No. 1 November 2015 The states’ power to tax, the Supreme Court has long held, is restricted by the dormant commerce clause. As a part of the Commerce...

Taxation Note

Importing a Trade or Business Limitation into § 2036: Toward a Regulatory Solution to FLP-Driven Transfer Tax Avoidance

Vol. 126 No. 5 March 2013

Taxation Note

Taxing Partnership Profits Interests: The Carried Interest Problem

Vol. 124 No. 7 May 2011

Administrative Law Recent Case

Intermountain Insurance Service of Vail, LLC v. Commissioner

Federal Tax Court Holds Pre-Chevron Judicial Construction of Statute Precludes Subsequent Agency Interpretation if Prior Construction Was Premised on Legislative History.

Vol. 124 No. 4 February 2011

Constitutional Law Leading Case

Department of Revenue of Kentucky v. Davis

Vol. 122 No. 1 November 2008