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State Law & State Taxation Corner: The Supreme Court's Wayfair Decision Begs for Way More Guidance on What the "Substantial Nexus" Requirement of the Commerce Clause Means for Collection of State Use Taxes.

• Authors : Biek, John A.¹

Subjects: *ACTIONS & defenses (Law); *TAXATION; *COMMERCIAL lawUNITED StatesUNITED States. Supreme Court

• Source: Journal of Passthrough Entities. Seo/Oct2018, Vol. 21 Issue 5, p31-55. 11p.

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Whistling the Same Tune: How Kasper v: Commissioner Mirrors the False Claims Act and Strengthens the Tax Whistleblower System.

• Authors : Didday, John

Subjects: *ACTIONS & defenses (Law); *WHISTLEBLOWERS; *INTERNAL revenue lawUNITED StatesUNITED States. Tax Court

• Source: Tax Lawyer. Spring2012, Vol. 65 Issue 3, p665-677. 13p.

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Untangling Substantial Nexus.

• Authors : KOLARIK II, WILLIAM JOEL

Subjects: *ACTIONS & defenses (Law); *SALES tax; *INTERSTATE commerce clauseUNITED States

• Source: Tax Lawyer. Summer2011, Vol. 64 Issue 4, p851-900. 50p.

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THE NEW PENALTY STANDARD: TOO GOOD TO BE TRUE (UNLESS You WIN ON THE MERITS).

• Authors : Lipton, Richard M.

Subjects: *TAX shelters; *ACTIONS & defenses (Law); *TRUSTS & trusteesUNITED StatesCHRONICLE Publishing Co. CHRONICLE Publishing Co. CHRONICLE Publishing Co. 009204371

• Source: Journal of Taxation. Mar2012, Vol. 116 Issue 3, p151-160. 10p.

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Saving Seaborn: Ownership Not Marriage as the Basis of Family Taxation.

• Authors : VENTRY JR., DENNIS J.¹

Subjects: *ACTIONS & defenses (Law); *INCOME tax; *TAXATION of familiesUNITED States

• Source: Indiana Law Journal. Fall2011, Vol. 86 Issue 4, p1459-1526. 68p.

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The Section 6166 Balancing Game: An Examination of the Policy Behind Estate of Roski v. Commissioner.

• Authors : Haxton, Britt

Subjects: *ACTIONS & defenses (Law); *BONDS (Finance) -- Law & legislation; LEGAL judgmentsUNITED States

• Source: Tax Lawyer. Winter2009, Vol. 62 Issue 2, p525-538. 14p.

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CASTLE HARBOUR III: A TAXPAYER VICTORY AS THE DISTRICT COURT REFUSES TO SURRENDER.

• Authors : Lipton, Richard M.

Subjects: *ACTIONS & defenses (Law); UNITED States tax laws; UNITED States district courtsUNITED StatesING Bank NV ING Bank NV ING Bank NV 877751698 ; RABO Merchant Bank NV ; GENERAL Electric Capital Corp.

• Source: Journal of Taxation. Jan2010, Vol. 112 Issue 1, p4-20. 17p.

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ESCROWS SET UP BY PRODUCTS-LIABILITY DEFENDANT WERE QUALIFIED SETTLEMENT FUNDS.

Subjects: *TAX laws; *ACTIONS & defenses (Law); *STRUCTURED financial settlementsUNITED States

• Source: Journal of Taxation. Aug2006, Vol. 105 Issue 2, p120-124. 4p.

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Canal Corp. and Penalty Protection.

• Authors : Weinman, Howard M.¹

Subjects: *ACTIONS & defenses (Law); UNITED States tax lawsUNITED StatesCANAL Corp. ; UNITED States. Tax Court

• Source: Journal of Tax Practice & Procedure. Dec2010/Jan2011, Vol. 12 Issue 6, p33-54. 12p.

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Recent Tax Court Innocent Spouse Rulings Under Code Sec. 6015(f) Have Made Code Sec. 6015(b) and (c) Virtually Superfluous.

• Authors : Green, Eric L.¹; Smith, Carlton M.^2,3

Subjects: *ACTIONS & defenses (Law); *TAX rebates; UNITED States tax lawsUNITED StatesUNITED States. Tax Court ; UNITED States. Internal Revenue Service...

• Source: Journal of Tax Practice & Procedure. Aug/Sep2009, Vol. 11 Issue 4, p29-33. 5p.

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