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TaxProf Blog Weekend Roundup

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Saturday: The Betrayal of Socrates in Legal Education Nine California Law Schools Bucked National Trend, Increased 1L Enrollment in 2014 Simkovic: The Knowledge Tax The IRS Scandal, Day 632 Sunday: The Super Bowl and Tax The Super Bowl and Law School The Top 5 Tax Paper Downloads The IRS Scandal,…


The Super Bowl and Law School

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Wall Street Journal, Calling the Super Bowl Like Cris Collinsworth: In the two weeks before the Super Bowl, the New England Patriots and Seattle Seahawks are combing through endless amounts of tape. They are memorizing until they have instant recall to make split-second decisions and they are highlighting the mismatches…


The Top 5 Tax Paper Downloads

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There is quite a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5: [248 Downloads] Important Developments in Federal Income Taxation (2014), by Edward A. Morse (Creighton) [152…


The IRS Scandal, Day 633

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Washington Times, Senate GOP Demands Obama Turn Over All Communications with IRS: Senate Republicans on Thursday asked President Obama to turn over all communications he and his aides have had with the IRS since 2010, hoping to find out whether the tax collection agency shared private taxpayer information with political…


The Betrayal of Socrates in Legal Education

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David Barnhizer (Cleveland State), The Betrayal of Socrates: My argument here is that there is a stark disjunction between the Socratic ideal and the reality found in the First Year of law school at nearly all institutions. The underlying assumption is simple—the initial foundational phase of an activity is the…


Nine California Law Schools Bucked National Trend, Increased 1L Enrollment in 2014

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National Jurist, Enrollment Up at 9 California Law Schools: Law school enrollment dropped by 7.2 percent this year, but 33 law schools bucked the trend and increased enrollment. Nine of those law schools hail from California — more than any other state. “We aren’t in an arctic vortex,” joked Edward…


Simkovic: The Knowledge Tax

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Michael Simkovic (Seton Hall), The Knowledge Tax: Labor economists struggle to explain why the rates of return to higher education have remained much higher than the rates of return to other investments. This article proposes a novel explanation: distortionary taxation. Economic theory suggests that when investments that are substitutes for…


The IRS Scandal, Day 632

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New American, Surveillance of the Right Is Not New: The IRS Scandal in Historical Perspective: The Obama administration’s ongoing coverup of the IRS scandal about targeting the Tea Party is not the first instance of the federal government persecuting the political Right with IRS audits. In fact, the current IRS…


Weekly Tax Roundup

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The Atlantic, Robin Hood in Reverse: State and Local Taxes in the United States Take the Most From Those Who Have the Least, Undermining Efforts to Redress Inequality Blog of the Legal Times, Jack Abramoff Can’t Stop Feds From Seizing Tax Refunds, Judge Rules Bloomberg, Bush Tax Cuts Persist 14…


Corporate Profits Soar, Average Incomes Plummet

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Al Jazeera, Economy Grows, Incomes Shrink: Americans Continue to Lose Money While Corporate Profits Soar, by David Cay Johnston (Syracuse): The first data on 2013 incomes show continuing bad news for Americans, my analysis of a new Internal Revenue Service report shows. Average income fell 2.6 percent in 2013, even…


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