I. INTRODUCTION Our federal tax laws privilege the so-called traditional, nuclear family over all other family arrangements. This privileging is most starkly and easily illustrated by— though in no...

I. INTRODUCTION Broadly defined, “outsourcing” occurs when a business contracts with a third party to provide goods or perform services that traditionally have been provided or performed in-house.[...

In 1998, the Organisation for Economic Co-operation and Development (OECD) issued a report titled “Harmful Tax Competition—An Emerging Global Issue” (14).  In this report, the OECD sought to “define w...

The Tax Court recently issued its long-awaited decision in O'Donnabhain v. Commissioner.[1] This case concerns the deductibility under section 213 of expenses that the taxpayer incurred for hormone th...

I. INTRODUCTION In the wake of the events surrounding President Bush's endorsement of a constitutional ban on same-sex marriage,[2] a conservative, “pro-family“ organization[3] wrote the Commissio...

Bridget J. Crawford Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and...

forthcoming in the HARVARD BLACKLETTER LAW JOURNAL AMERICAN TAXATION, AMERICAN SLAVERY. By Robin L. Einhorn. Chicago and London: University of Chicago Press. 2006. Pp. xii, 337. Cloth, $35.00. What...

1. Tax Treaties in the Hierarchy of Law In the United States, the paramount source of law is the U.S. Constitution.[2] Among other things, the Constitution enumerates and delineates the powers of e...