We conduct a comprehensive survey that asks CPAs and other tax professionals to describe their opinions about the continuance of "temporary" provisions in the tax code. Our objective is to see if the multiple extensions of many of these temporary provisions have led CPAs to conclude that these...

The Defense of Marriage Act (DOMA) defines marriage as a legal union between one man and one woman for federal issues. The tax implications of this law has been that same-sex couples who were legally married in their state are treated as single taxpayers for federal tax purposes. However, the...

The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by...