Paying Someone Else’s Tax to Protect Your Rights: Can You Get Your Money Back?

Date

1995

Citation

Paul B. Stephan, Paying Someone Else’s Tax to Protect Your Rights: Can You Get Your Money Back?, 1994-1995 Preview of United States Supreme Court Cases 226–228 (1995).

UVA Law Faculty Affiliations

Paul B. Stephan

Public Policy and Regulation

John W. Glynn Jr. Law & Business Program

Center for International & Comparative Law

Virginia Center for Tax Law

National Security Law Center

Center for Public Law and Political Economy

More in This Category

The Great American Retirement Fraud

Michael Doran

Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...

The Charitable Tax Deduction and Civic Engagement

Andrew Hayashi

Justin Hopkins

In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...

Executive Compensation and Corporate Governance

Michael Doran

Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...

For Now, Court Is Cool with California in Charge

Ruth Mason

Michael S. Knoll

Law students frequently find the U.S. Supreme Court’s Dormant Commerce Clause doctrine confusing. That is no surprise given the sharp disagreement...

Tax Competition and State Aid

Ruth Mason

At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...

Who keeps the engagement ring after a breakup? 2 law professors explain why you might want a prenup for your diamond

Naomi R. Cahn

Julia D. Mahoney

When Jennifer Lopez and Ben Affleck got engaged the first time, in 2002, he gave her a very pricey ring. That engagement ring was reportedly worth as...

Tax Sanctions and the Russia/Ukraine Conflict

Andrew Hayashi

Ashley S. Deeks

The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty...

Public Rights and Taxation: A Brief Response to Professor Parrillo

Ann Woolhandler

A division exists between scholars who claim that Congress made only limited delegations to executive officials in the early Republic, and those who...

Taxing Digital Platforms

Andrew Hayashi

Young Ran (Christine) Kim

By the end of the 20th century, international tax law was a dinosaur: outdated, outmoded, and inadequate at collecting and allocating the taxing...

A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons

George K. Yin

This essay, to be included as a chapter in a volume on corporate taxation, briefly reviews U.S. efforts to achieve corporate tax integration, focusing...

Textualism, the Role and Authoritativeness of Tax Legislative History, and Stanley Surrey

George K. Yin

When Stanley Surrey—possibly the most prominent tax academic of the twentieth century—died in 1984, the school of thought sometimes known as the “new...

Tax Enforcement and Redistributive Politics

Andrew Hayashi

Yehonatan Givati

The Inflation Reduction Act signed by President Biden on August 16, 2022, allocated $80 billion in additional funding for the IRS. While Democrats...

A Critical Evaluation of the Qualified Small Business Stock Exclusion

Ethan Yale

Gregg D. Polsky

Section 1202 of the Internal Revenue Code grants a gain exclusion to certain shareholders who own "qualified small business stock." We describe the...

A Wrench in the GLOBE's Diabolical Machinery

Ruth Mason

In this article, Mason explains how the OECD's proposed Pillar 2 global minimum tax rules induce cooperation by states, and how the proposal to enact...

Brief of Professors Michael Knoll and Ruth Mason as Amici Curiae Supporting Petitioners in National Pork Producers Council v. Ross

Ruth Mason

Michael Knoll

The district court erred when it concluded that because Proposition 12 applies only to in-state sales, it could not be extraterritorial. On the...

Ding-Dong! The EU Arm’s-Length Standard Is Dead

Ruth Mason

In this article, Mason explains why the Commission lost the Fiat state-aid appeal before the Court of Justice of the European Union. She also argues...

National Pork is a Bibb Case, Not a Pike Case

Ruth Mason

Michael S. Knoll

In October 2022, the U.S. Supreme Court heard oral argument in National Pork Producers Council v. Ross, a Ninth Circuit case out of California...

Executive Compensation, Corporate Governance, and Tax Policy

Michael Doran

Over the past four decades, persistent concerns about executive compensation have prompted the US Congress to enact penalty taxes aimed at various...