There have been recent calls to loosen will formalities in order to allow more people to execute wills, the importance of which has been highlighted by the COVID-19 pandemic. The reduction of necessary will formalities can be successful in expanding the use of wills, as can potential tax...

The pandemic forced many professors to experiment with new ways of teaching tax as their courses went online. This Article explores the resulting lessons on content delivery and student assessments based on the best practices in online teaching and the surveys of online federal income tax students

Motivation is important to success in many endeavors, and the field of education is no exception. The literature establishes that students who are motivated to learn enjoy more success in their courses and master course content and skills better than students who lack such motivation. But what...

While the importance of the charitable deduction decreased in the 2017 tax reform, it has returned during the COVID-19 pandemic with the CARES Act. This Article lays out the reasons that the limited above-the-line charitable deduction authorized by Congress during the coronavirus pandemic should...

The CARES Act targeting the economic effects of the COVID-19 pandemic allows taxpayers to withdraw up to $100,000 from their retirement savings, such as section 401(k) plans, without the typical 10% penalty for early withdrawal. However, retirement accounts do not make for ideal emergency funds....

This article examines two tax proposals recently made by U.S. government leaders in response to the coronavirus pandemic: that state and local tax deduction caps should be lifted and that entertainment expenses should again be deductible

Despite the increase in cohabitation around the world, legal responses remain limited, particularly in the last several years. Yet, there are universal issues at the end of a cohabitation, particularly related to the property division between the cohabitants. This article will survey the recent...

This article considers the 2017 tax reform provision that disallows tax deductions for sexual harassment settlements subject to nondisclosure agreements. It examines the possible effects on sexual harassment in the workplace, as well as remaining questions about the tax provision itself