Taxation - Harvard Law Review

Taxation Recent Case

Culp v. Commissioner and Tax Court Access for Low-Income Litigants

November 25, 2024 Statutory deadlines in the tax code have historically been interpreted by the Tax Court as jurisdictional. When a statutory filing deadline is jurisdictional, the...

Corporations Leading Case

Moore v. United States

Vol. 138 No. 1 November 2024 When conservative interest groups cheered on Charles and Kathleen Moore’s suit against the government over a tax bill, they sought to “permanently . . . put . . . to rest” calls...

Taxation Notes

Moore than Meets the I.R.C.? The Apportionment Rule’s Originalist Backstop for I.R.C. § 877A

Vol. 137 No. 4 February 2024 Renunciation of U.S. citizenship is no trivial act. For most, it requires leaving the country, appearing before a consular or diplomatic officer, signing an...

Taxation Leading Case

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 Articles

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 Notes

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

Vol. 126 No. 5 March 2013