Beginning in 2013, the federal government mandated that general business corporations include contraceptive and early abortion coverage in large employee health plans. Internal Revenue Code Section 4980D imposes a substantial excise tax on health plans violating the mandate. Indeed, for one...

The Affordable Health Care Act [Act], which mandates all individuals to have health insurance and “penalizes” those who do not, is unconstitutional for five reasons. This article focuses on one: the lack of procedural due process. So far, all courts and almost all commentators have failed to...

Professor Willis argues that the Tax Court's "erroneous deduction exception" to the tax benefit rule is theoretically sound. He maintains that application of the exception sets up a circumstance of adjustment pursuant to the mitigation rules of sections 1311 through 1314. As a result, whenever...

Most tax lawyers and accountants view the Tax Benefit Rule as a Court-created doctrine. They misunderstand. Properly understood, almost all traditional Tax Benefit Rule cases are unnecessary, as they merely apply the traditional basis mechanism.The Supreme Court properly understood this in the...