Information about the Law Professor Blogs Network.Thomas A. Kelley III James Dickson Phillips, Jr. Distinguished Professor of Law and Director of the Community Development Law Clinic Univ. of ...

The Director of Academic Success will assist J.D. and LL.M. students in developing the critical skills necessary to succeed in law school, on the bar exam, and in practice. This position will ...

Overview Note: Last week I posted the following article. In response to numerous questions I have received over the past few months, I have now updated the article to address whether the deduction ...

The First Circuit earlier this week declined to stay a preliminary injunction that required several agencies to reinstate funding for federal grants, contracts, and awards to plaintiff-states. The ...

Overview Farmers and ranchers enter into numerous transactions during a tax year that pose interesting questions for tax preparers. Sometimes those questions involve the proper tax reporting ...

Overview Naming one person to receive the income and/or use of property until death and naming another person to receive ultimate ownership of the property is done for various reasons. One primary ...

A married person can leave an unlimited amount of property outright to the surviving spouse at death with no resulting federal estate tax. I.R.C. §2056. The is also an unlimited gift tax marital ...