Unifying Depreciation Recapture

To achieve fairness and accuracy, an income tax system must accomplish two objectives: allow depreciation deductions for the erosion in the value of assets used to produce income, and correct errors that may result from excessive depreciation allowances. The Internal Revenue Code currently fares well in accomplishing the first objective but conspicuously fails to achieve […]

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Thoughts on the New Era of Law Review Companion Sites

Some revolutions begin with great fanfare; others start unnoticed. The rise of the blogger is perhaps the most heralded development in the world of legal education since the first rankings of U.S. News & World Report. The number of legal bloggers, as determined in the latest online census, stands at over 300. Symposia on the […]

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