In this article, the authors review the income tax treatment of prizes and awards in the context of Dr. Ralph Steinman who died in 2011 before being named a Nobel Laureate in Medicine. The Nobel Committee has announced that it intends to pay the prize money to Dr. Steinman's estate. Should this...

This short review essay evaluates the Practicing Law Institute's Circular 230 Deskbook by Jonathan G. Blattmachr, Mitchell M. Gans and Damien Rios. For attorneys, accountants and others who practice before the IRS, the Circular 230 Deskbook is a masterful analysis and an important guide to the...

This article critically examines the conflicting estate tax definitions of family in I.R.C. Sections 2036, 2032A and 6166. The sections use terms such as family and related in ways that conflict with each other and with lay understanding of the terms. From an historical perspective, the multiple...

This article critically examines the estate and gift tax rules currently applicable to marital wealth transfers and proposes a new system in which all transfers between spouses will be subject to taxation. The article begins by tracing the historic development of what the author calls the one...

Feminist perspectives are not new to tax law. The first academic piece bringing a feminist perspective to bear on tax law dates to the early 1970s, when Grace Blumberg published “Sexism in the Code: A Comparative Study of Income Taxation of Working Wives and Mothers.” Contemporaneously, none...

Anyone who has spent time in cyberspace understands the concept of an alter-ego. In on-line games, chat rooms and on the internet generally, users select one or more avatars to represent themselves. Avatars function as the end-user's alter-ego. The avatar may be a three-dimensional character in...

Janet Halley proves that third-wave feminism is wrong - wrongly described, that is. Young feminists in the United States tout a quot;third wavequot; of feminism that is hip, ironic and playful - the supposed opposite of the dour and strident quot;second wavequot; of 1970's feminism. Goodbye...

Alaska has made two sweeping reforms to its trust laws in an effort to position itself as the most sophisticated quot;offshorequot; trust jurisdiction for wealthy U.S. citizens and non-U.S. persons holding substantial U.S. property or stock. This article describes Alaska's departure from the...