Law Roundtable

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ABA Journal, Law School Offers Free 7th Semester of Study to Some Students, If They Postpone Taking July Bar Exam: One might think that a New York law school's offer to cover the cost of a seventh semester of legal education for struggling third-year students would be seen as a...

Amy B. Monahan (Minnesota), Fairness Versus Welfare in Health Insurance Content Regulation, 2012 U. Ill. L. Rev. 139: Regulating the content of health insurance contracts, where the government determines which medical treatments and services must be covered, creates tension between principles of fairness and principles of welfare economics. Principles of...

National Law Journal, Part-Time Law School Losing Allure: [E]nrollment in, and applications to, part-time programs has declined, but law schools themselves have played a role in that dropoff. Enrollment in part-time day programs fell dramatically in 2009 — the first year U.S. News & World Report began weighing the Law...

Itai Grinberg (Georgetown), Beyond FATCA: An Evolutionary Moment for the International Tax System: The international tax system is in the midst of a novel contest between information reporting and anonymous withholding models for ensuring that states have the ability to tax offshore accounts. What is at stake is the extent...

John T. Plecnik (Cleveland State), Abolish the Inflation Tax on the Poor & Middle Class, 29 Quinnipiac L. Rev. 925 (2011). Inflation erodes the purchasing power of money and distorts some income tax liabilities upward, which in turn discourages savings and investment. When inflation is caused by the central bank...

Following up on my prior posts (here and here): Jim Maule (Villanova), The Frequent Flyer Flap: Is a taxpayer required to include in gross income the value of frequent flyer miles received from a bank for opening an account? The story triggering the question broke last week. Citibank, which transfers...

Wall Street Journal, With Tax Break, Corporate Rate Is Lowest in Decades: U.S. companies are booking higher profits than ever. But the number crunchers in Washington are puzzling over a phenomenon that has just come into view: Corporate tax receipts as a share of profits are at their lowest level...

Victoria J. Haneman (La Verne), Changing the Estate Planning Malpractice Landscape: Applying the Constructive Trust to Cure Testamentary Mistake, 80 UMKC L. Rev. 91 (2011): A statistical compilation of malpractice claims released by the ABA in 2008 demonstrates that estate planning cases constitute almost 10% of all actions filed. An...

The Tax Policy Center and UCLA host a tax policy conference today at UCLA on Federal Tax Reform Beyond the Beltway: How Federal Tax Reform and Tax Policy Will Affect State and Local Governments (live webcast here): Families, businesses, and policymakers are increasingly frustrated by the complexity, inefficiency, and inequity...