Tax

Judge Tamara W. Ashford of the U.S. Tax Court: Spring 2025 Fogel Lecture

by Marco Ricci (LAW ’26)

April 24, 2025
On February 26, the Honorable Tamara W. Ashford of the U.S. Tax Court delivered the 2025 Fogel Lecture, joining the long list of former and current government officials who have shared their views and career trajectories with the Temple Law community since 2011. Standing in front of nearly 200 law students, faculty, and other legal professionals, Judge Ashford discussed her journey in tax in a lecture titled “For the Love of Tax.”

IRS and Treasury Issue Final Syndicated Conservation Easement Regulations

by Samuel Lapin (LAW ’17), Maria O'Toole Jones and Omar Hussein

March 11, 2025
Sam Lapin (LAW ’17), Maria O’Toole Jones, and Omar M. Hussein discuss the Department of the Treasury and the IRS designating Syndicated Conservation Easement transactions as listed transactions.

Supreme Court Sides with IRS in Stock Redemption Agreement Case

by Andrew Barron (LAW ’15, LL.M. ’20) and David Winkowski

December 5, 2024
Andrew Barron (LAW ’15, LL.M. ’20) and David Winkowski discuss how a recent Supreme Court decision, Connelly v. United States, impacts business owners who use life insurance as part of their business succession planning.

A Simple Tax Case Complicated by Race: The 2024 Beck Lecture

by Victor Ficarra (LAW ’24)

May 21, 2024
Richard Winchester delivered this year’s Beck Lecture titled “A Simple Tax Case Complicated by Race” where he highlighted why Judges, including those deciding tax cases, must be sensitive to any implicit racial biases that might cloud their thinking.

A Global Jim Crow: Steven Dean on International Tax Policy

by Tithi Patel (LAW ’25)

May 1, 2024
Professor Steven Dean of BU Law discusses the evolution of international taxation regimes as a tool of racial capitalism.

Third Circuit Holds Tax Court’s 90-Day Petition Deadline is Not Jurisdictional

by Sonya C. Bishop (LAW ’18) and Marc Levey

April 10, 2024
In Culp v. Commissioner, the Third Circuit held that § 6213(a)’s 90-day period for filing a Tax Court petition to redetermine a deficiency is not jurisdictional and is subject to equitable tolling. Relaxing strict compliance with the draconian filing rule would allow taxpayers to have their day in court even if they fail to meet the 90-day deadline.

Tax Policy is Taking Over: Spring 2024 Fogel Lecture

by Victor Ficarra (LAW ’24)

March 29, 2024
Tom West (LAW ’99) visits Temple Law to deliver this year’s Fogel lecture titled, titled “Tax Regulators, Mount Up!: How Tax Policy Is Taking Over, For Better and Worse.”

Temple Law Reigns Supreme (Again) at the ABA Tax Challenge

by Josh Meyerson (LAW ’24)

February 2, 2024
For the fourth time in five years, Temple Law has reigned supreme at the ABA’s Law Student Tax Challenge, thanks to outstanding performances by Victor Ficarra (LAW ’24) and Natalie Romano-Nuesch (LAW ’24).

Proposed Legislation Would Add Rural Opportunity Zones

by Thomas D. Phelan (LAW '11), Mary Katherine Rawls and Heath D. Linsky

January 26, 2024
Thomas Phelan (LAW ’11) authored an article discussing proposed legislation that would create rural opportunity zones as a tax incentive for economic development.

It’s Official – A Renewed Challenge to the Convenience of the Employer Test

by Georgios I. Tsoflias (LAW ’16), Jennifer White and Andrew Wagner

September 15, 2023
Georgios Tsoflias (LAW ’16), along with Jennifer White and Andrew Wagner, of Reed Smith explains the nationwide impact that a New York tax appeal petition will have on telework arrangements that cross state lines.